MKAH consult: 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.
MKAH consult
Largest movements
- Cash -€3,023
down €3,023 (-94.6%), from €3,197 to €174
mainly Other debts (-€2,000) and Net result for the year (-€1,985)
- Tangible fixed assets -€1,667
no longer reported in 2025 (was €1,667)
- Receivables within one year -€241
no longer reported in 2025 (was €241)
- Other debts -€2,000
down €2,000 (-66.6%), from €3,002 to €1,002
- Profit (loss) carried forward -€1,985
down €1,985 (-11,974%), from -€17 to -€2,002
- Trade debts -€1,120
no longer reported in 2025 (was €1,120)
- Tax, wage and social debts +€174
new in 2025: €174
- Depreciation -€661
no longer reported in 2025 (was €661)
- Other operating charges -€495
down €495 (-37.1%), from €1,334 to €839
- Gross operating margin +€211
up €211 (+17.5%), from -€1,206 to -€995
- Financial charges +€14
up €14 (+10.0%), from €138 to €152
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 | €5,105 | €174 | -€4,931 | -96.6% |
| Fixed assets | 21/28 | €1,667 | - | -€1,667 | |
| Tangible fixed assets | 22/27 | €1,667 | - | -€1,667 | |
| Furniture and vehicles | 24 | €1,667 | - | -€1,667 | |
| Current assets | 29/58 | €3,438 | €174 | -€3,264 | -94.9% |
| Amounts receivable within one year | 40/41 | €241 | - | -€241 | |
| Other amounts receivable | 41 | €241 | - | -€241 | |
| Cash at bank and in hand | 54/58 | €3,197 | €174 | -€3,023 | -94.6% |
| Total equity and liabilities | 10/49 | €5,105 | €174 | -€4,931 | -96.6% |
| Equity | 10/15 | €983 | -€1,002 | -€1,985 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17 | -€2,002 | -€1,985 | -11,974% |
| Amounts payable | 17/49 | €4,122 | €1,176 | -€2,946 | -71.5% |
| Amounts payable within one year | 42/48 | €4,122 | €1,176 | -€2,946 | -71.5% |
| Trade debts | 44 | €1,120 | - | -€1,120 | |
| Suppliers | 440/4 | €1,120 | - | -€1,120 | |
| Taxes, remuneration and social security | 45 | - | €174 | +€174 | |
| Taxes | 450/3 | - | €174 | +€174 | |
| Other amounts payable | 47/48 | €3,002 | €1,002 | -€2,000 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661 | - | -€661 | |
| Other operating charges | 640/8 | €1,334 | €839 | -€495 | -37.1% |
| Gross operating margin | 9900 | -€1,206 | -€995 | +€211 | +17.5% |
| Operating profit (loss) | 9901 | -€3,201 | -€1,833 | +€1,368 | +42.7% |
| Financial charges | 65/66B | €138 | €152 | +€14 | +10.0% |
| Recurring financial charges | 65 | €138 | €152 | +€14 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,339 | -€1,985 | +€1,354 | +40.5% |
| Profit (loss) for the period | 9904 | -€3,339 | -€1,985 | +€1,354 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,339 | -€1,985 | +€1,354 | +40.5% |
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 20 October 2026 via checked.be.