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MK4EVER: 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.

What changed

MK4EVER

BE 0805.217.982
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€90,736
2024 · €3,912+€86,823
Equity
€100,456
2024 · €10,553+€89,903
Cash
€52,457
2024 · €1,804+€50,654
Balance sheet total
€109,486
2024 · €28,337+€81,149

Largest movements

2024 to 2025
Assets
  • Cash +€50,654

    up €50,654 (+2808.6%), from €1,804 to €52,457

    mainly Net result for the year (+€90,736) and Depreciation (+€2,833)

  • Receivables within one year +€33,307

    up €33,307 (+154.8%), from €21,512 to €54,819

    of which Other amounts receivable: +€29,955

  • Tangible fixed assets -€2,833

    down €2,833 (-57.1%), from €4,962 to €2,129

Equity and liabilities
  • Reserves +€89,903

    up €89,903 (+2944.6%), from €3,053 to €92,956

  • Other debts -€10,004

    down €10,004 (-92.3%), from €10,837 to €833

  • Tax, wage and social debts +€1,110

    up €1,110 (+17.7%), from €6,277 to €7,387

Income statement
  • Gross operating margin +€108,072

    up €108,072 (+730.4%), from €14,797 to €122,869

  • Taxes +€23,258

    up €23,258 (+1135.9%), from €2,048 to €25,306

  • Other operating charges +€3,223

    up €3,223 (+1209.1%), from €267 to €3,489

  • Depreciation -€3,159

    down €3,159 (-52.7%), from €5,993 to €2,833

  • Financial charges -€1,267

    down €1,267 (-49.1%), from €2,579 to €1,311

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €3,912
Gross operating margin +€108,072
Depreciation +€3,159
Other operating charges -€3,223
Financial income +€806
Financial charges +€1,267
Taxes -€23,258
Result 2025 €90,736

Cash bridge derived

cash 2024 to 2025

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.

From operations +€51,487
Investment €0
Financing -€833
Cash 2024 €1,804
Net result for the year +€90,736
Depreciation +€2,833
Receivables within one year -€33,307
Smaller working-capital items +€119
Tax, wage and social debts +€1,110
Other debts -€10,004
Contributions, distributions and other -€833
Cash 2025 €52,457
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €28,337 €109,486 +€81,149 +286.4%
Fixed assets 21/28 €4,962 €2,129 -€2,833 -57.1%
Tangible fixed assets 22/27 €4,962 €2,129 -€2,833 -57.1%
Furniture and vehicles 24 €4,962 €2,129 -€2,833 -57.1%
Current assets 29/58 €23,375 €107,357 +€83,982 +359.3%
Amounts receivable within one year 40/41 €21,512 €54,819 +€33,307 +154.8%
Trade receivables 40 €21,512 €24,864 +€3,352 +15.6%
Other amounts receivable 41 - €29,955 +€29,955
Cash at bank and in hand 54/58 €1,804 €52,457 +€50,654 +2808.6%
Deferred charges and accrued income 490/1 €60 €81 +€21 +35.0%
Total equity and liabilities 10/49 €28,337 €109,486 +€81,149 +286.4%
Equity 10/15 €10,553 €100,456 +€89,903 +851.9%
Contributions 10/11 €7,500 €7,500 = 0.0%
Reserves 13 €3,053 €92,956 +€89,903 +2944.6%
Distributable reserves 133 €3,053 €92,956 +€89,903 +2944.6%
Amounts payable 17/49 €17,784 €9,030 -€8,754 -49.2%
Amounts payable within one year 42/48 €17,589 €8,743 -€8,846 -50.3%
Trade debts 44 €475 €522 +€47 +10.0%
Suppliers 440/4 €475 €522 +€47 +10.0%
Taxes, remuneration and social security 45 €6,277 €7,387 +€1,110 +17.7%
Taxes 450/3 €6,277 €7,387 +€1,110 +17.7%
Other amounts payable 47/48 €10,837 €833 -€10,004 -92.3%
Accrued charges and deferred income 492/3 €195 €288 +€92 +47.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,993 €2,833 -€3,159 -52.7%
Other operating charges 640/8 €267 €3,489 +€3,223 +1209.1%
Gross operating margin 9900 €14,797 €122,869 +€108,072 +730.4%
Operating profit (loss) 9901 €8,538 €116,546 +€108,009 +1265.1%
Financial income 75/76B €0 €806 +€806 +201500.0%
Recurring financial income 75 €0 €806 +€806 +201500.0%
Financial charges 65/66B €2,579 €1,311 -€1,267 -49.1%
Recurring financial charges 65 €2,579 €1,311 -€1,267 -49.1%
Profit (loss) for the period before taxes 9903 €5,960 €116,042 +€110,082 +1847.1%
Income taxes 67/77 €2,048 €25,306 +€23,258 +1135.9%
Profit (loss) for the period 9904 €3,912 €90,736 +€86,823 +2219.3%
Profit (loss) for the period to be appropriated 9905 €3,912 €90,736 +€86,823 +2219.3%

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 29 September 2026 via checked.be.