MK CONSULTING: what changed
Two fiscal 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 CONSULTING
Largest movements
- Current investments +€1.4m
new in 2024: €1.4m
- Cash -€574,002
down €574,002 (-77.2%), from €743,390 to €169,388
mainly Current investments (-€1.4m) and Debts after one year (-€99,996)
- Tangible fixed assets -€67,336
down €67,336 (-8.3%), from €811,994 to €744,657
of which Land and buildings: -€64,869
- Reserves +€761,913
up €761,913 (+72.4%), from €1.1m to €1.8m
of which Distributable reserves: +€761,913
- Tax, wage and social debts +€118,733
up €118,733 (+483.8%), from €24,544 to €143,276
- Debts after one year -€99,996
down €99,996 (-31.6%), from €316,837 to €216,841
- Other debts -€44,314
down €44,314 (-99.8%), from €44,423 to €109
- Gross operating margin +€1.0m
up €1.0m (+585.5%), from €170,899 to €1.2m
- Taxes +€326,054
up €326,054 (+1046.7%), from €31,150 to €357,205
- Financial income +€38,862
new in 2024: €38,862
- Depreciation -€22,154
down €22,154 (-32.5%), from €68,180 to €46,026
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,559,648 | €2,292,494 | +€732,845 | +47.0% |
| Fixed assets | 21/28 | €811,994 | €744,657 | -€67,336 | -8.3% |
| Tangible fixed assets | 22/27 | €811,994 | €744,657 | -€67,336 | -8.3% |
| Land and buildings | 22 | €799,511 | €734,642 | -€64,869 | -8.1% |
| Plant, machinery and equipment | 23 | €12,483 | €10,016 | -€2,467 | -19.8% |
| Current assets | 29/58 | €747,655 | €1,547,837 | +€800,182 | +107.0% |
| Amounts receivable within one year | 40/41 | - | €4,840 | +€4,840 | |
| Trade receivables | 40 | - | €4,840 | +€4,840 | |
| Current investments | 50/53 | - | €1,368,905 | +€1.4m | |
| Cash at bank and in hand | 54/58 | €743,390 | €169,388 | -€574,002 | -77.2% |
| Deferred charges and accrued income | 490/1 | €4,265 | €4,703 | +€438 | +10.3% |
| Total equity and liabilities | 10/49 | €1,559,648 | €2,292,494 | +€732,845 | +47.0% |
| Equity | 10/15 | €1,065,229 | €1,827,143 | +€761,913 | +71.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,052,829 | €1,814,743 | +€761,913 | +72.4% |
| Non-distributable reserves | 130/1 | €17,280 | €17,280 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,280 | €17,280 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,859 | €12,859 | = | 0.0% |
| Distributable reserves | 133 | €1,022,691 | €1,784,604 | +€761,913 | +74.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €494,419 | €465,351 | -€29,068 | -5.9% |
| Amounts payable after more than one year | 17 | €316,837 | €216,841 | -€99,996 | -31.6% |
| Financial debts | 170/4 | €316,837 | €216,841 | -€99,996 | -31.6% |
| Amounts payable within one year | 42/48 | €174,291 | €245,088 | +€70,797 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €99,996 | €99,996 | = | 0.0% |
| Trade debts | 44 | €5,329 | €1,707 | -€3,621 | -68.0% |
| Suppliers | 440/4 | €5,329 | €1,707 | -€3,621 | -68.0% |
| Taxes, remuneration and social security | 45 | €24,544 | €143,276 | +€118,733 | +483.8% |
| Taxes | 450/3 | €24,544 | €143,276 | +€118,733 | +483.8% |
| Other amounts payable | 47/48 | €44,423 | €109 | -€44,314 | -99.8% |
| Accrued charges and deferred income | 492/3 | €3,291 | €3,422 | +€131 | +4.0% |
| Non-recurring operating income | 76A | - | €165 | +€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,180 | €46,026 | -€22,154 | -32.5% |
| Other operating charges | 640/8 | €6,343 | €6,767 | +€424 | +6.7% |
| Non-recurring operating charges | 66A | - | €20,810 | +€20,810 | |
| Gross operating margin | 9900 | €170,899 | €1,171,510 | +€1.0m | +585.5% |
| Operating profit (loss) | 9901 | €96,376 | €1,097,907 | +€1.0m | +1039.2% |
| Financial income | 75/76B | - | €38,862 | +€38,862 | |
| Recurring financial income | 75 | - | €38,862 | +€38,862 | |
| Financial charges | 65/66B | €11,374 | €17,650 | +€6,276 | +55.2% |
| Recurring financial charges | 65 | €11,374 | €17,650 | +€6,276 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €85,002 | €1,119,118 | +€1.0m | +1216.6% |
| Income taxes | 67/77 | €31,150 | €357,205 | +€326,054 | +1046.7% |
| Profit (loss) for the period | 9904 | €53,851 | €761,913 | +€708,062 | +1314.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,851 | €761,913 | +€708,062 | +1314.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.