MK-IT 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-IT CONSULTING
Largest movements
- Cash -€49,677
down €49,677 (-96.3%), from €51,597 to €1,920
mainly Net result for the year (-€119,265) and Investment in fixed assets (net) (-€67,108)
- Receivables within one year +€46,311
up €46,311 (+34.2%), from €135,353 to €181,664
of which Trade receivables: +€45,367
- Tangible fixed assets +€6,195
up €6,195 (+4.1%), from €151,997 to €158,191
of which Plant, machinery and equipment: +€11,125
- Deferred charges and accrued income +€4,048
up €4,048 (+124%), from €3,276 to €7,324
- Profit (loss) carried forward -€119,265
down €119,265 (-1,516%), from -€7,867 to -€127,132
- Other debts +€52,743
up €52,743 (+385%), from €13,697 to €66,440
- Short-term financial debts +€50,777
up €50,777 (+1,000%), from €5,079 to €55,857
- Tax, wage and social debts +€10,770
up €10,770 (+18.9%), from €57,047 to €67,816
of which Taxes: +€16,490
- Current portion of long-term debt +€7,655
up €7,655 (+16.9%), from €45,325 to €52,979
- Staff costs +€219,656
up €219,656 (+94.1%), from €233,375 to €453,032
- Gross operating margin +€160,187
up €160,187 (+65.0%), from €246,428 to €406,616
- Depreciation +€10,140
up €10,140 (+20.0%), from €50,773 to €60,913
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 | €343,381 | €350,165 | +€6,784 | +2.0% |
| Fixed assets | 21/28 | €152,046 | €158,241 | +€6,195 | +4.1% |
| Tangible fixed assets | 22/27 | €151,997 | €158,191 | +€6,195 | +4.1% |
| Plant, machinery and equipment | 23 | €4,276 | €15,401 | +€11,125 | +260% |
| Furniture and vehicles | 24 | €147,720 | €142,790 | -€4,930 | -3.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €191,334 | €191,924 | +€589 | +0.3% |
| Stocks and contracts in progress | 3 | €1,108 | €1,016 | -€92 | -8.3% |
| Stocks | 30/36 | €1,108 | €1,016 | -€92 | -8.3% |
| Amounts receivable within one year | 40/41 | €135,353 | €181,664 | +€46,311 | +34.2% |
| Trade receivables | 40 | €114,127 | €159,494 | +€45,367 | +39.8% |
| Other amounts receivable | 41 | €21,226 | €22,170 | +€943 | +4.4% |
| Cash at bank and in hand | 54/58 | €51,597 | €1,920 | -€49,677 | -96.3% |
| Deferred charges and accrued income | 490/1 | €3,276 | €7,324 | +€4,048 | +124% |
| Total equity and liabilities | 10/49 | €343,381 | €350,165 | +€6,784 | +2.0% |
| Equity | 10/15 | €124,383 | €5,118 | -€119,265 | -95.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €126,045 | €126,045 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €126,045 | €126,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,867 | -€127,132 | -€119,265 | -1,516% |
| Amounts payable | 17/49 | €218,998 | €345,047 | +€126,049 | +57.6% |
| Amounts payable after more than one year | 17 | €84,027 | €87,355 | +€3,328 | +4.0% |
| Financial debts | 170/4 | €84,027 | €87,355 | +€3,328 | +4.0% |
| Amounts payable within one year | 42/48 | €133,568 | €256,988 | +€123,420 | +92.4% |
| Current portion of amounts payable after more than one year | 42 | €45,325 | €52,979 | +€7,655 | +16.9% |
| Financial debts | 43 | €5,079 | €55,857 | +€50,777 | +1,000% |
| Credit institutions | 430/8 | €5,079 | €55,857 | +€50,777 | +1,000% |
| Trade debts | 44 | €12,420 | €13,896 | +€1,476 | +11.9% |
| Suppliers | 440/4 | €12,420 | €13,896 | +€1,476 | +11.9% |
| Taxes, remuneration and social security | 45 | €57,047 | €67,816 | +€10,770 | +18.9% |
| Taxes | 450/3 | €18,183 | €34,673 | +€16,490 | +90.7% |
| Remuneration and social security | 454/9 | €38,863 | €33,143 | -€5,720 | -14.7% |
| Other amounts payable | 47/48 | €13,697 | €66,440 | +€52,743 | +385% |
| Accrued charges and deferred income | 492/3 | €1,403 | €704 | -€699 | -49.8% |
| Remuneration, social security and pensions | 62 | €233,375 | €453,032 | +€219,656 | +94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,773 | €60,913 | +€10,140 | +20.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €246,428 | €406,616 | +€160,187 | +65.0% |
| Operating profit (loss) | 9901 | -€38,105 | -€107,717 | -€69,612 | -183% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €4,891 | €7,579 | +€2,688 | +55.0% |
| Recurring financial charges | 65 | €4,891 | €7,579 | +€2,688 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | -€42,996 | -€115,293 | -€72,297 | -168% |
| Income taxes | 67/77 | €774 | €3,972 | +€3,198 | +413% |
| Profit (loss) for the period | 9904 | -€43,770 | -€119,265 | -€75,495 | -172% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,770 | -€119,265 | -€75,495 | -172% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.