MK ENGINEERING & 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 ENGINEERING & CONSULTING
Largest movements
- Cash -€22,291
down €22,291 (-44.5%), from €50,139 to €27,848
mainly Contributions, distributions and other (-€40,909) and Other debts (-€15,055)
- Receivables within one year +€5,329
up €5,329 (+28.1%), from €18,956 to €24,285
of which Other amounts receivable: +€5,280
- Tangible fixed assets -€3,141
down €3,141 (-24.6%), from €12,792 to €9,651
- Other debts -€15,055
down €15,055 (-26.9%), from €55,964 to €40,909
- Tax, wage and social debts -€12,538
down €12,538 (-53.9%), from €23,249 to €10,712
- Trade debts +€7,199
up €7,199 (+118.5%), from €6,074 to €13,274
- Gross operating margin -€5,488
down €5,488 (-8.5%), from €64,664 to €59,176
- Taxes -€831
down €831 (-5.9%), from €14,064 to €13,233
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.
Cash bridge derived
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 | €86,387 | €65,995 | -€20,393 | -23.6% |
| Fixed assets | 21/28 | €12,792 | €9,651 | -€3,141 | -24.6% |
| Tangible fixed assets | 22/27 | €12,792 | €9,651 | -€3,141 | -24.6% |
| Land and buildings | 22 | €5,547 | €4,938 | -€609 | -11.0% |
| Plant, machinery and equipment | 23 | €2,275 | €897 | -€1,377 | -60.6% |
| Furniture and vehicles | 24 | €4,971 | €3,816 | -€1,155 | -23.2% |
| Current assets | 29/58 | €73,596 | €56,344 | -€17,252 | -23.4% |
| Amounts receivable within one year | 40/41 | €18,956 | €24,285 | +€5,329 | +28.1% |
| Trade receivables | 40 | €14,520 | €14,569 | +€49 | +0.3% |
| Other amounts receivable | 41 | €4,436 | €9,716 | +€5,280 | +119.0% |
| Cash at bank and in hand | 54/58 | €50,139 | €27,848 | -€22,291 | -44.5% |
| Deferred charges and accrued income | 490/1 | €4,501 | €4,210 | -€291 | -6.5% |
| Total equity and liabilities | 10/49 | €86,387 | €65,995 | -€20,393 | -23.6% |
| Equity | 10/15 | €1,100 | €1,100 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Amounts payable | 17/49 | €85,287 | €64,895 | -€20,393 | -23.9% |
| Amounts payable within one year | 42/48 | €85,287 | €64,895 | -€20,393 | -23.9% |
| Trade debts | 44 | €6,074 | €13,274 | +€7,199 | +118.5% |
| Suppliers | 440/4 | €6,074 | €13,274 | +€7,199 | +118.5% |
| Taxes, remuneration and social security | 45 | €23,249 | €10,712 | -€12,538 | -53.9% |
| Taxes | 450/3 | €23,249 | €10,712 | -€12,538 | -53.9% |
| Other amounts payable | 47/48 | €55,964 | €40,909 | -€15,055 | -26.9% |
| Non-recurring operating income | 76A | - | €579 | +€579 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,915 | €3,141 | +€226 | +7.8% |
| Other operating charges | 640/8 | €1,061 | €1,490 | +€429 | +40.4% |
| Gross operating margin | 9900 | €64,664 | €59,176 | -€5,488 | -8.5% |
| Operating profit (loss) | 9901 | €60,688 | €54,545 | -€6,143 | -10.1% |
| Financial charges | 65/66B | €314 | €402 | +€89 | +28.2% |
| Recurring financial charges | 65 | €314 | €402 | +€89 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €60,374 | €54,143 | -€6,232 | -10.3% |
| Income taxes | 67/77 | €14,064 | €13,233 | -€831 | -5.9% |
| Profit (loss) for the period | 9904 | €46,310 | €40,909 | -€5,401 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,310 | €40,909 | -€5,401 | -11.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.