MK Consulting: 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 Consulting
Largest movements
- Deferred charges and accrued income +€64,622
up €64,622 (+920%), from €7,026 to €71,648
- Receivables within one year +€32,651
up €32,651 (+43.6%), from €74,971 to €107,622
of which Trade receivables: +€36,115
- Cash +€4,817
up €4,817 (+10.4%), from €46,514 to €51,331
mainly Accrued charges and deferred income (+€43,027) and Trade debts (+€32,719)
- Accrued charges and deferred income +€43,027
up €43,027 (+36.5%), from €117,978 to €161,005
- Trade debts +€32,719
up €32,719 (+1,507%), from €2,170 to €34,890
- Tax, wage and social debts +€20,234
up €20,234 (+18,103%), from €112 to €20,346
- Reserves +€4,770
up €4,770 (+14.8%), from €32,311 to €37,082
- Taxes -€1,777
down €1,777 (-25.3%), from €7,026 to €5,249
- Gross operating margin -€1,139
down €1,139 (-8.6%), from €13,181 to €12,042
- Financial income -€873
down €873 (-74.5%), from €1,171 to €298
- Financial charges -€134
down €134 (-33.2%), from €403 to €269
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 | €152,572 | €253,322 | +€100,750 | +66.0% |
| Fixed assets | 21/28 | €24,061 | €22,721 | -€1,340 | -5.6% |
| Tangible fixed assets | 22/27 | €14,338 | €12,947 | -€1,391 | -9.7% |
| Plant, machinery and equipment | 23 | €443 | €240 | -€203 | -45.9% |
| Furniture and vehicles | 24 | €2,695 | €1,507 | -€1,188 | -44.1% |
| Other tangible fixed assets | 26 | €11,200 | €11,200 | = | 0.0% |
| Financial fixed assets | 28 | €9,723 | €9,774 | +€52 | +0.5% |
| Current assets | 29/58 | €128,510 | €230,601 | +€102,090 | +79.4% |
| Amounts receivable within one year | 40/41 | €74,971 | €107,622 | +€32,651 | +43.6% |
| Trade receivables | 40 | €64,526 | €100,641 | +€36,115 | +56.0% |
| Other amounts receivable | 41 | €10,444 | €6,981 | -€3,463 | -33.2% |
| Cash at bank and in hand | 54/58 | €46,514 | €51,331 | +€4,817 | +10.4% |
| Deferred charges and accrued income | 490/1 | €7,026 | €71,648 | +€64,622 | +920% |
| Total equity and liabilities | 10/49 | €152,572 | €253,322 | +€100,750 | +66.0% |
| Equity | 10/15 | €32,311 | €37,082 | +€4,770 | +14.8% |
| Reserves | 13 | €32,311 | €37,082 | +€4,770 | +14.8% |
| Distributable reserves | 133 | €32,311 | €37,082 | +€4,770 | +14.8% |
| Amounts payable | 17/49 | €120,260 | €216,241 | +€95,980 | +79.8% |
| Amounts payable within one year | 42/48 | €2,282 | €55,236 | +€52,953 | +2,320% |
| Trade debts | 44 | €2,170 | €34,890 | +€32,719 | +1,507% |
| Suppliers | 440/4 | €2,170 | €34,890 | +€32,719 | +1,507% |
| Taxes, remuneration and social security | 45 | €112 | €20,346 | +€20,234 | +18,103% |
| Taxes | 450/3 | €112 | €20,346 | +€20,234 | +18,103% |
| Accrued charges and deferred income | 492/3 | €117,978 | €161,005 | +€43,027 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,391 | €1,391 | = | 0.0% |
| Other operating charges | 640/8 | €644 | €661 | +€17 | +2.6% |
| Non-recurring operating charges | 66A | €1,000 | - | -€1,000 | |
| Gross operating margin | 9900 | €13,181 | €12,042 | -€1,139 | -8.6% |
| Operating profit (loss) | 9901 | €10,146 | €9,989 | -€156 | -1.5% |
| Financial income | 75/76B | €1,171 | €298 | -€873 | -74.5% |
| Recurring financial income | 75 | €1,171 | €298 | -€873 | -74.5% |
| Financial charges | 65/66B | €403 | €269 | -€134 | -33.2% |
| Recurring financial charges | 65 | €403 | €269 | -€134 | -33.2% |
| Profit (loss) for the period before taxes | 9903 | €10,914 | €10,019 | -€896 | -8.2% |
| Income taxes | 67/77 | €7,026 | €5,249 | -€1,777 | -25.3% |
| Profit (loss) for the period | 9904 | €3,889 | €4,770 | +€881 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,889 | €4,770 | +€881 | +22.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.