MK CONSULTANCY: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
MK CONSULTANCY
Largest movements
- Cash +€58,495
up €58,495 (+121%), from €48,394 to €106,889
mainly Depreciation (+€42,099) and Net result for the year (+€41,823)
- Tangible fixed assets -€29,845
down €29,845 (-5.4%), from €554,378 to €524,533
of which Furniture and vehicles: -€25,010
- Receivables within one year -€25,938
down €25,938 (-33.8%), from €76,825 to €50,887
of which Trade receivables: -€35,795
- Reserves +€41,823
up €41,823 (+7.6%), from €547,456 to €589,279
of which Distributable reserves: +€41,823
- Other debts -€35,846
down €35,846 (-87.5%), from €40,953 to €5,106
- Gross operating margin -€72,954
down €72,954 (-36.8%), from €198,413 to €125,458
- Taxes -€21,467
down €21,467 (-39.0%), from €55,091 to €33,624
- Depreciation +€13,778
up €13,778 (+48.6%), from €28,321 to €42,099
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €682,915 | €688,068 | +€5,153 | +0.8% |
| Fixed assets | 21/28 | €554,378 | €524,533 | -€29,845 | -5.4% |
| Tangible fixed assets | 22/27 | €554,378 | €524,533 | -€29,845 | -5.4% |
| Land and buildings | 22 | €438,642 | €427,605 | -€11,037 | -2.5% |
| Plant, machinery and equipment | 23 | - | €6,202 | +€6,202 | |
| Furniture and vehicles | 24 | €115,736 | €90,726 | -€25,010 | -21.6% |
| Current assets | 29/58 | €128,537 | €163,535 | +€34,998 | +27.2% |
| Amounts receivable within one year | 40/41 | €76,825 | €50,887 | -€25,938 | -33.8% |
| Trade receivables | 40 | €66,109 | €30,314 | -€35,795 | -54.1% |
| Other amounts receivable | 41 | €10,716 | €20,574 | +€9,857 | +92.0% |
| Cash at bank and in hand | 54/58 | €48,394 | €106,889 | +€58,495 | +121% |
| Deferred charges and accrued income | 490/1 | €3,318 | €5,758 | +€2,441 | +73.6% |
| Total equity and liabilities | 10/49 | €682,915 | €688,068 | +€5,153 | +0.8% |
| Equity | 10/15 | €574,456 | €616,279 | +€41,823 | +7.3% |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Reserves | 13 | €547,456 | €589,279 | +€41,823 | +7.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €547,456 | €589,279 | +€41,823 | +7.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €108,459 | €71,789 | -€36,670 | -33.8% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Financial debts | 170/4 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,326 | €49,732 | -€36,595 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €31,824 | €33,524 | +€1,700 | +5.3% |
| Suppliers | 440/4 | €31,824 | €33,524 | +€1,700 | +5.3% |
| Taxes, remuneration and social security | 45 | €13,550 | €11,102 | -€2,448 | -18.1% |
| Taxes | 450/3 | €13,550 | €11,102 | -€2,448 | -18.1% |
| Other amounts payable | 47/48 | €40,953 | €5,106 | -€35,846 | -87.5% |
| Accrued charges and deferred income | 492/3 | €2,133 | €2,057 | -€76 | -3.6% |
| Non-recurring operating income | 76A | - | €8,676 | +€8,676 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,321 | €42,099 | +€13,778 | +48.6% |
| Other operating charges | 640/8 | €2,345 | €2,829 | +€484 | +20.7% |
| Gross operating margin | 9900 | €198,413 | €125,458 | -€72,954 | -36.8% |
| Operating profit (loss) | 9901 | €167,747 | €80,531 | -€87,216 | -52.0% |
| Financial income | 75/76B | €420 | €8 | -€412 | -98.1% |
| Recurring financial income | 75 | €420 | €8 | -€412 | -98.1% |
| Financial charges | 65/66B | €5,001 | €5,091 | +€90 | +1.8% |
| Recurring financial charges | 65 | €5,001 | €5,091 | +€90 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €163,166 | €75,448 | -€87,719 | -53.8% |
| Income taxes | 67/77 | €55,091 | €33,624 | -€21,467 | -39.0% |
| Profit (loss) for the period | 9904 | €108,075 | €41,823 | -€66,252 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €108,075 | €41,823 | -€66,252 | -61.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.