MKI 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.
MKI Consulting
Largest movements
- Receivables within one year +€28,870
up €28,870 (+103%), from €28,084 to €56,954
of which Trade receivables: +€29,408
- Cash -€27,930
down €27,930 (-12.7%), from €220,023 to €192,093
mainly Contributions, distributions and other (-€177,803) and Receivables within one year (-€28,870)
- Tax, wage and social debts -€22,200
down €22,200 (-34.1%), from €65,075 to €42,875
- Other debts +€20,664
up €20,664 (+15.8%), from €130,908 to €151,572
- Trade debts +€8,202
up €8,202 (+1,962%), from €418 to €8,620
- Gross operating margin +€48,845
up €48,845 (+24.2%), from €201,925 to €250,770
- Taxes +€14,189
up €14,189 (+30.4%), from €46,613 to €60,801
- Write-downs +€12,000
new in 2025: €12,000
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 | €502,196 | €508,862 | +€6,666 | +1.3% |
| Fixed assets | 21/28 | €673 | €4,827 | +€4,155 | +618% |
| Tangible fixed assets | 22/27 | €523 | €4,677 | +€4,155 | +795% |
| Furniture and vehicles | 24 | €523 | €4,677 | +€4,155 | +795% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €501,523 | €504,034 | +€2,511 | +0.5% |
| Amounts receivable within one year | 40/41 | €28,084 | €56,954 | +€28,870 | +103% |
| Trade receivables | 40 | €27,546 | €56,954 | +€29,408 | +107% |
| Other amounts receivable | 41 | €538 | - | -€538 | |
| Current investments | 50/53 | €251,373 | €252,541 | +€1,169 | +0.5% |
| Cash at bank and in hand | 54/58 | €220,023 | €192,093 | -€27,930 | -12.7% |
| Deferred charges and accrued income | 490/1 | €2,044 | €2,446 | +€403 | +19.7% |
| Total equity and liabilities | 10/49 | €502,196 | €508,862 | +€6,666 | +1.3% |
| Equity | 10/15 | €305,795 | €305,795 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €303,295 | €303,295 | = | 0.0% |
| Distributable reserves | 133 | €303,295 | €303,295 | = | 0.0% |
| Amounts payable | 17/49 | €196,401 | €203,067 | +€6,666 | +3.4% |
| Amounts payable within one year | 42/48 | €196,401 | €203,067 | +€6,666 | +3.4% |
| Trade debts | 44 | €418 | €8,620 | +€8,202 | +1,962% |
| Suppliers | 440/4 | €418 | €8,620 | +€8,202 | +1,962% |
| Taxes, remuneration and social security | 45 | €65,075 | €42,875 | -€22,200 | -34.1% |
| Taxes | 450/3 | €65,075 | €42,875 | -€22,200 | -34.1% |
| Other amounts payable | 47/48 | €130,908 | €151,572 | +€20,664 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,558 | €553 | -€2,005 | -78.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,000 | +€12,000 | |
| Other operating charges | 640/8 | €909 | €1,175 | +€266 | +29.3% |
| Gross operating margin | 9900 | €201,925 | €250,770 | +€48,845 | +24.2% |
| Operating profit (loss) | 9901 | €198,458 | €237,041 | +€38,584 | +19.4% |
| Financial income | 75/76B | €1,875 | €1,669 | -€206 | -11.0% |
| Recurring financial income | 75 | €1,875 | €1,669 | -€206 | -11.0% |
| Financial charges | 65/66B | €67 | €106 | +€39 | +58.4% |
| Recurring financial charges | 65 | €67 | €106 | +€39 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €200,266 | €238,605 | +€38,338 | +19.1% |
| Income taxes | 67/77 | €46,613 | €60,801 | +€14,189 | +30.4% |
| Profit (loss) for the period | 9904 | €153,654 | €177,803 | +€24,150 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €153,654 | €177,803 | +€24,150 | +15.7% |
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 25 October 2026 via checked.be.