MKY 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.
MKY CONSULTING
Largest movements
- Cash -€54,936
down €54,936 (-79.7%), from €68,940 to €14,004
mainly Current investments (-€40,000) and Net result for the year (-€21,195)
- Current investments +€40,000
new in 2025: €40,000
- Receivables within one year -€23,645
no longer reported in 2025 (was €23,645)
- Tangible fixed assets -€21,271
down €21,271 (-6.3%), from €338,966 to €317,695
of which Land and buildings: -€21,269
- Profit (loss) carried forward -€21,195
down €21,195 (-40.3%), from -€52,534 to -€73,728
- Tax, wage and social debts -€14,704
no longer reported in 2025 (was €14,704)
of which Taxes: -€7,559
- Debts after one year -€13,346
down €13,346 (-6.1%), from €217,322 to €203,975
- Other debts -€11,554
no longer reported in 2025 (was €11,554)
- Gross operating margin +€21,138
up €21,138, from -€17,075 to €4,063
- Other operating charges -€7,726
down €7,726 (-83.5%), from €9,250 to €1,524
- Financial charges -€2,467
down €2,467 (-50.0%), from €4,930 to €2,463
- Financial income -€181
no longer reported in 2025 (was €181)
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 | €431,552 | €371,700 | -€59,852 | -13.9% |
| Fixed assets | 21/28 | €338,966 | €317,695 | -€21,271 | -6.3% |
| Tangible fixed assets | 22/27 | €338,966 | €317,695 | -€21,271 | -6.3% |
| Land and buildings | 22 | €338,964 | €317,695 | -€21,269 | -6.3% |
| Plant, machinery and equipment | 23 | €2 | - | -€2 | |
| Current assets | 29/58 | €92,586 | €54,004 | -€38,581 | -41.7% |
| Amounts receivable within one year | 40/41 | €23,645 | - | -€23,645 | |
| Other amounts receivable | 41 | €23,645 | - | -€23,645 | |
| Current investments | 50/53 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €68,940 | €14,004 | -€54,936 | -79.7% |
| Total equity and liabilities | 10/49 | €431,552 | €371,700 | -€59,852 | -13.9% |
| Equity | 10/15 | €173,803 | €152,608 | -€21,195 | -12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €207,736 | €207,736 | = | 0.0% |
| Distributable reserves | 133 | €207,736 | €207,736 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,534 | -€73,728 | -€21,195 | -40.3% |
| Amounts payable | 17/49 | €257,749 | €219,092 | -€38,658 | -15.0% |
| Amounts payable after more than one year | 17 | €217,322 | €203,975 | -€13,346 | -6.1% |
| Financial debts | 170/4 | €217,322 | €203,975 | -€13,346 | -6.1% |
| Amounts payable within one year | 42/48 | €40,428 | €15,116 | -€25,311 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €13,215 | €13,346 | +€131 | +1.0% |
| Trade debts | 44 | €954 | €1,770 | +€816 | +85.4% |
| Suppliers | 440/4 | €954 | €1,770 | +€816 | +85.4% |
| Taxes, remuneration and social security | 45 | €14,704 | - | -€14,704 | |
| Taxes | 450/3 | €7,559 | - | -€7,559 | |
| Remuneration and social security | 454/9 | €7,146 | - | -€7,146 | |
| Other amounts payable | 47/48 | €11,554 | - | -€11,554 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,359 | €21,271 | -€88 | -0.4% |
| Other operating charges | 640/8 | €9,250 | €1,524 | -€7,726 | -83.5% |
| Gross operating margin | 9900 | -€17,075 | €4,063 | +€21,138 | |
| Operating profit (loss) | 9901 | -€47,684 | -€18,732 | +€28,952 | +60.7% |
| Financial income | 75/76B | €181 | - | -€181 | |
| Recurring financial income | 75 | €181 | - | -€181 | |
| Financial charges | 65/66B | €4,930 | €2,463 | -€2,467 | -50.0% |
| Recurring financial charges | 65 | €4,930 | €2,463 | -€2,467 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€52,433 | -€21,195 | +€31,238 | +59.6% |
| Income taxes | 67/77 | €101 | - | -€101 | |
| Profit (loss) for the period | 9904 | -€52,534 | -€21,195 | +€31,339 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,534 | -€21,195 | +€31,339 | +59.7% |
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 20 October 2026 via checked.be.