MKM-CONSULTANCY: 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.
MKM-CONSULTANCY
Largest movements
- Receivables within one year +€23,758
up €23,758 (+334%), from €7,120 to €30,878
of which Trade receivables: +€23,758
- Tangible fixed assets +€4,189
up €4,189 (+183%), from €2,288 to €6,478
- Cash +€2,219
up €2,219 (+45.5%), from €4,872 to €7,092
mainly Net result for the year (+€33,175) and Tax, wage and social debts (+€3,758)
- Profit (loss) carried forward +€33,175
up €33,175 (+1,711%), from €1,939 to €35,114
- Tax, wage and social debts +€3,758
up €3,758 (+66.8%), from €5,623 to €9,382
- Other debts -€3,316
down €3,316 (-94.9%), from €3,495 to €178
- Trade debts -€3,124
down €3,124 (-100%), from €3,124 to €0
- Gross operating margin +€54,201
up €54,201, from -€15,430 to €38,771
- Taxes +€4,257
up €4,257, from €0 to €4,257
- Other operating charges +€446
up €446, from €0 to €446
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 | €14,280 | €44,774 | +€30,494 | +214% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,288 | €6,805 | +€4,516 | +197% |
| Tangible fixed assets | 22/27 | €2,288 | €6,478 | +€4,189 | +183% |
| Furniture and vehicles | 24 | €2,288 | €6,478 | +€4,189 | +183% |
| Financial fixed assets | 28 | - | €327 | +€327 | |
| Current assets | 29/58 | €11,992 | €37,969 | +€25,977 | +217% |
| Amounts receivable within one year | 40/41 | €7,120 | €30,878 | +€23,758 | +334% |
| Trade receivables | 40 | €7,120 | €30,878 | +€23,758 | +334% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,872 | €7,092 | +€2,219 | +45.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €14,280 | €44,774 | +€30,494 | +214% |
| Equity | 10/15 | €2,039 | €35,214 | +€33,175 | +1,627% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,939 | €35,114 | +€33,175 | +1,711% |
| Amounts payable | 17/49 | €12,242 | €9,560 | -€2,682 | -21.9% |
| Amounts payable within one year | 42/48 | €12,242 | €9,560 | -€2,682 | -21.9% |
| Trade debts | 44 | €3,124 | €0 | -€3,124 | -100% |
| Suppliers | 440/4 | €3,124 | €0 | -€3,124 | -100% |
| Taxes, remuneration and social security | 45 | €5,623 | €9,382 | +€3,758 | +66.8% |
| Taxes | 450/3 | €5,623 | €9,382 | +€3,758 | +66.8% |
| Other amounts payable | 47/48 | €3,495 | €178 | -€3,316 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €811 | €816 | +€5 | +0.7% |
| Other operating charges | 640/8 | €0 | €446 | +€446 | |
| Gross operating margin | 9900 | -€15,430 | €38,771 | +€54,201 | |
| Operating profit (loss) | 9901 | -€16,241 | €37,508 | +€53,750 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €105 | €76 | -€29 | -27.2% |
| Recurring financial charges | 65 | €105 | €76 | -€29 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,346 | €37,432 | +€53,778 | |
| Income taxes | 67/77 | €0 | €4,257 | +€4,257 | |
| Profit (loss) for the period | 9904 | -€16,346 | €33,175 | +€49,521 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,346 | €33,175 | +€49,521 |
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 17 October 2026 via checked.be.