MKM 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.
MKM Consulting
Largest movements
- Tangible fixed assets -€11,921
down €11,921 (-58.3%), from €20,454 to €8,532
of which Leasing and similar rights: -€10,468
- Cash -€4,684
down €4,684 (-41.8%), from €11,199 to €6,515
mainly Debts after one year (-€7,517) and Tax, wage and social debts (-€7,051)
- Receivables within one year -€4,109
down €4,109 (-25.2%), from €16,287 to €12,178
of which Trade receivables: -€6,109
- Debts after one year -€7,517
no longer reported in 2025 (was €7,517)
- Tax, wage and social debts -€7,051
down €7,051 (-49.9%), from €14,121 to €7,070
of which Taxes: -€6,501
- Other debts -€3,129
down €3,129 (-55.6%), from €5,629 to €2,500
- Profit (loss) carried forward -€1,955
down €1,955 (-22.3%), from €8,779 to €6,824
- Trade debts -€1,868
down €1,868 (-34.9%), from €5,357 to €3,488
- Gross operating margin -€11,224
down €11,224 (-47.4%), from €23,670 to €12,446
- Taxes -€4,232
down €4,232 (-80.6%), from €5,254 to €1,022
- Depreciation +€527
up €527 (+4.6%), from €11,394 to €11,921
- Financial charges -€442
down €442 (-31.0%), from €1,425 to €983
- Financial income +€249
up €249 (+813%), from €31 to €280
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 | €48,589 | €27,399 | -€21,190 | -43.6% |
| Fixed assets | 21/28 | €20,454 | €8,532 | -€11,921 | -58.3% |
| Tangible fixed assets | 22/27 | €20,454 | €8,532 | -€11,921 | -58.3% |
| Leasing and similar rights | 25 | €14,196 | €3,728 | -€10,468 | -73.7% |
| Other tangible fixed assets | 26 | €6,257 | €4,804 | -€1,453 | -23.2% |
| Current assets | 29/58 | €28,136 | €18,867 | -€9,269 | -32.9% |
| Amounts receivable within one year | 40/41 | €16,287 | €12,178 | -€4,109 | -25.2% |
| Trade receivables | 40 | €16,287 | €10,178 | -€6,109 | -37.5% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €11,199 | €6,515 | -€4,684 | -41.8% |
| Deferred charges and accrued income | 490/1 | €649 | €174 | -€476 | -73.2% |
| Total equity and liabilities | 10/49 | €48,589 | €27,399 | -€21,190 | -43.6% |
| Equity | 10/15 | €8,779 | €6,824 | -€1,955 | -22.3% |
| Profit (loss) carried forward | 14 | €8,779 | €6,824 | -€1,955 | -22.3% |
| Amounts payable | 17/49 | €39,810 | €20,575 | -€19,235 | -48.3% |
| Amounts payable after more than one year | 17 | €7,517 | - | -€7,517 | |
| Financial debts | 170/4 | €7,517 | - | -€7,517 | |
| Amounts payable within one year | 42/48 | €32,293 | €20,575 | -€11,718 | -36.3% |
| Current portion of amounts payable after more than one year | 42 | €7,187 | €7,517 | +€329 | +4.6% |
| Trade debts | 44 | €5,357 | €3,488 | -€1,868 | -34.9% |
| Suppliers | 440/4 | €5,357 | €3,488 | -€1,868 | -34.9% |
| Taxes, remuneration and social security | 45 | €14,121 | €7,070 | -€7,051 | -49.9% |
| Taxes | 450/3 | €13,571 | €7,070 | -€6,501 | -47.9% |
| Remuneration and social security | 454/9 | €549 | - | -€549 | |
| Other amounts payable | 47/48 | €5,629 | €2,500 | -€3,129 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,394 | €11,921 | +€527 | +4.6% |
| Other operating charges | 640/8 | €710 | €755 | +€45 | +6.4% |
| Gross operating margin | 9900 | €23,670 | €12,446 | -€11,224 | -47.4% |
| Operating profit (loss) | 9901 | €11,567 | -€230 | -€11,797 | |
| Financial income | 75/76B | €31 | €280 | +€249 | +813% |
| Recurring financial income | 75 | €31 | €280 | +€249 | +813% |
| Financial charges | 65/66B | €1,425 | €983 | -€442 | -31.0% |
| Recurring financial charges | 65 | €1,425 | €983 | -€442 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €10,172 | -€933 | -€11,106 | |
| Income taxes | 67/77 | €5,254 | €1,022 | -€4,232 | -80.6% |
| Profit (loss) for the period | 9904 | €4,918 | -€1,955 | -€6,873 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,918 | -€1,955 | -€6,873 |
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.