MKN 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.
MKN CONSULT
Largest movements
- Receivables after one year -€17,159
no longer reported in 2025 (was €17,159)
- Cash +€16,092
up €16,092 (+70.0%), from €23,004 to €39,096
mainly Receivables after one year (+€17,159) and Deferred charges and accrued income (+€2,602)
- Receivables within one year +€4,533
up €4,533 (+429%), from €1,058 to €5,590
- Deferred charges and accrued income -€2,602
down €2,602 (-56.9%), from €4,576 to €1,974
- Tax, wage and social debts -€3,029
down €3,029 (-24.9%), from €12,148 to €9,119
- Reserves +€2,000
up €2,000 (+11.8%), from €17,000 to €19,000
- Trade debts +€1,553
up €1,553 (+63.4%), from €2,449 to €4,002
- Advances received -€677
down €677 (-65.1%), from €1,040 to €363
- Profit (loss) carried forward +€567
up €567 (+4.9%), from €11,660 to €12,226
- Taxes +€1,066
up €1,066 (+203%), from €524 to €1,590
- Gross operating margin +€657
up €657 (+18.3%), from €3,594 to €4,251
- Financial income -€166
down €166 (-99.4%), from €166 to €1
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 | €45,796 | €46,710 | +€914 | +2.0% |
| Fixed assets | 21/28 | - | €50 | +€50 | |
| Financial fixed assets | 28 | - | €50 | +€50 | |
| Current assets | 29/58 | €45,796 | €46,660 | +€864 | +1.9% |
| Amounts receivable after more than one year | 29 | €17,159 | - | -€17,159 | |
| Other amounts receivable | 291 | €17,159 | - | -€17,159 | |
| Amounts receivable within one year | 40/41 | €1,058 | €5,590 | +€4,533 | +429% |
| Trade receivables | 40 | €1,058 | €5,590 | +€4,533 | +429% |
| Cash at bank and in hand | 54/58 | €23,004 | €39,096 | +€16,092 | +70.0% |
| Deferred charges and accrued income | 490/1 | €4,576 | €1,974 | -€2,602 | -56.9% |
| Total equity and liabilities | 10/49 | €45,796 | €46,710 | +€914 | +2.0% |
| Equity | 10/15 | €30,160 | €32,726 | +€2,567 | +8.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €17,000 | €19,000 | +€2,000 | +11.8% |
| Distributable reserves | 133 | €17,000 | €19,000 | +€2,000 | +11.8% |
| Profit (loss) carried forward | 14 | €11,660 | €12,226 | +€567 | +4.9% |
| Amounts payable | 17/49 | €15,636 | €13,984 | -€1,653 | -10.6% |
| Amounts payable within one year | 42/48 | €15,636 | €13,984 | -€1,653 | -10.6% |
| Trade debts | 44 | €2,449 | €4,002 | +€1,553 | +63.4% |
| Suppliers | 440/4 | €2,449 | €4,002 | +€1,553 | +63.4% |
| Advances received on contracts in progress | 46 | €1,040 | €363 | -€677 | -65.1% |
| Taxes, remuneration and social security | 45 | €12,148 | €9,119 | -€3,029 | -24.9% |
| Taxes | 450/3 | €12,148 | €9,119 | -€3,029 | -24.9% |
| Other amounts payable | 47/48 | - | €500 | +€500 | |
| Gross operating margin | 9900 | €3,594 | €4,251 | +€657 | +18.3% |
| Operating profit (loss) | 9901 | €3,594 | €4,251 | +€657 | +18.3% |
| Financial income | 75/76B | €166 | €1 | -€166 | -99.4% |
| Recurring financial income | 75 | €166 | €1 | -€166 | -99.4% |
| Financial charges | 65/66B | €76 | €95 | +€19 | +25.5% |
| Recurring financial charges | 65 | €76 | €95 | +€19 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €3,685 | €4,157 | +€472 | +12.8% |
| Income taxes | 67/77 | €524 | €1,590 | +€1,066 | +203% |
| Profit (loss) for the period | 9904 | €3,161 | €2,567 | -€594 | -18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,161 | €2,567 | -€594 | -18.8% |
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 15 October 2026 via checked.be.