MKR-BE 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.
MKR-BE consult
Largest movements
- Receivables within one year +€28,203
up €28,203 (+85.5%), from €32,986 to €61,189
of which Other amounts receivable: +€26,799
- Cash -€7,214
down €7,214 (-57.8%), from €12,481 to €5,267
mainly Receivables within one year (-€28,203) and Investment in fixed assets (net) (-€5,840)
- Tangible fixed assets +€2,722
up €2,722 (+92.9%), from €2,928 to €5,650
- Profit (loss) carried forward +€25,700
up €25,700 (+107%), from €23,997 to €49,696
- Current portion of long-term debt -€1,916
down €1,916 (-43.0%), from €4,454 to €2,539
- Gross operating margin -€10,672
down €10,672 (-21.8%), from €49,038 to €38,366
- Depreciation -€9,657
down €9,657 (-75.6%), from €12,775 to €3,118
- Other operating charges -€2,916
down €2,916 (-95.6%), from €3,052 to €135
- Financial charges +€2,689
up €2,689 (+1,926%), from €140 to €2,829
- Taxes -€1,642
down €1,642 (-17.5%), from €9,359 to €7,716
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 | €48,396 | €72,462 | +€24,066 | +49.7% |
| Fixed assets | 21/28 | €2,928 | €5,650 | +€2,722 | +92.9% |
| Tangible fixed assets | 22/27 | €2,928 | €5,650 | +€2,722 | +92.9% |
| Furniture and vehicles | 24 | €2,928 | €5,650 | +€2,722 | +92.9% |
| Current assets | 29/58 | €45,467 | €66,812 | +€21,345 | +46.9% |
| Amounts receivable within one year | 40/41 | €32,986 | €61,189 | +€28,203 | +85.5% |
| Trade receivables | 40 | €11,705 | €13,108 | +€1,404 | +12.0% |
| Other amounts receivable | 41 | €21,281 | €48,080 | +€26,799 | +126% |
| Cash at bank and in hand | 54/58 | €12,481 | €5,267 | -€7,214 | -57.8% |
| Deferred charges and accrued income | 490/1 | - | €356 | +€356 | |
| Total equity and liabilities | 10/49 | €48,396 | €72,462 | +€24,066 | +49.7% |
| Equity | 10/15 | €27,497 | €53,196 | +€25,700 | +93.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,997 | €49,696 | +€25,700 | +107% |
| Amounts payable | 17/49 | €20,899 | €19,265 | -€1,633 | -7.8% |
| Amounts payable within one year | 42/48 | €20,128 | €17,811 | -€2,317 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €4,454 | €2,539 | -€1,916 | -43.0% |
| Trade debts | 44 | €1,034 | €1,339 | +€305 | +29.5% |
| Suppliers | 440/4 | €1,034 | €1,339 | +€305 | +29.5% |
| Taxes, remuneration and social security | 45 | €14,640 | €13,933 | -€706 | -4.8% |
| Taxes | 450/3 | €14,640 | €13,933 | -€706 | -4.8% |
| Accrued charges and deferred income | 492/3 | €771 | €1,455 | +€684 | +88.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,775 | €3,118 | -€9,657 | -75.6% |
| Other operating charges | 640/8 | €3,052 | €135 | -€2,916 | -95.6% |
| Gross operating margin | 9900 | €49,038 | €38,366 | -€10,672 | -21.8% |
| Operating profit (loss) | 9901 | €33,211 | €35,113 | +€1,902 | +5.7% |
| Financial income | 75/76B | €284 | €1,132 | +€848 | +298% |
| Recurring financial income | 75 | €284 | €1,132 | +€848 | +298% |
| Financial charges | 65/66B | €140 | €2,829 | +€2,689 | +1,926% |
| Recurring financial charges | 65 | €140 | €2,829 | +€2,689 | +1,926% |
| Profit (loss) for the period before taxes | 9903 | €33,355 | €33,416 | +€61 | +0.2% |
| Income taxes | 67/77 | €9,359 | €7,716 | -€1,642 | -17.5% |
| Profit (loss) for the period | 9904 | €23,997 | €25,700 | +€1,703 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,997 | €25,700 | +€1,703 | +7.1% |
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 19 October 2026 via checked.be.