MN CONSULT: what changed
Two fiscal 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.
MN CONSULT
Largest movements
- Tangible fixed assets -€12,872
down €12,872 (-9.6%), from €134,245 to €121,372
- Debts after one year -€19,920
down €19,920 (-18.0%), from €110,743 to €90,824
- Other debts +€18,639
up €18,639 (+3055.0%), from €610 to €19,249
- Profit (loss) carried forward -€11,405
down €11,405 (-9.5%), from -€120,340 to -€131,745
- Taxes -€73,874
down €73,874 (-99.9%), from €73,960 to €86
- Gross operating margin -€1,182
down €1,182 (-20.7%), from €5,724 to €4,541
- Financial charges -€351
down €351 (-11.9%), from €2,939 to €2,588
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.
Cash bridge derived
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 | €146,116 | €133,820 | -€12,295 | -8.4% |
| Fixed assets | 21/28 | €134,245 | €121,372 | -€12,872 | -9.6% |
| Tangible fixed assets | 22/27 | €134,245 | €121,372 | -€12,872 | -9.6% |
| Land and buildings | 22 | €134,245 | €121,372 | -€12,872 | -9.6% |
| Current assets | 29/58 | €11,871 | €12,448 | +€577 | +4.9% |
| Amounts receivable within one year | 40/41 | €9,809 | €10,240 | +€432 | +4.4% |
| Other amounts receivable | 41 | €9,809 | €10,240 | +€432 | +4.4% |
| Cash at bank and in hand | 54/58 | €2,062 | €2,208 | +€145 | +7.0% |
| Total equity and liabilities | 10/49 | €146,116 | €133,820 | -€12,295 | -8.4% |
| Equity | 10/15 | €15,073 | €3,668 | -€11,405 | -75.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €129,213 | €129,213 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €127,353 | €127,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,340 | -€131,745 | -€11,405 | -9.5% |
| Amounts payable | 17/49 | €131,043 | €130,152 | -€891 | -0.7% |
| Amounts payable after more than one year | 17 | €110,743 | €90,824 | -€19,920 | -18.0% |
| Financial debts | 170/4 | €110,743 | €90,824 | -€19,920 | -18.0% |
| Amounts payable within one year | 42/48 | €20,299 | €39,328 | +€19,029 | +93.7% |
| Current portion of amounts payable after more than one year | 42 | €19,545 | €19,920 | +€375 | +1.9% |
| Taxes, remuneration and social security | 45 | €144 | €160 | +€16 | +11.0% |
| Taxes | 450/3 | €144 | €160 | +€16 | +11.0% |
| Other amounts payable | 47/48 | €610 | €19,249 | +€18,639 | +3055.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,872 | €12,872 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €5,724 | €4,541 | -€1,182 | -20.7% |
| Operating profit (loss) | 9901 | -€7,536 | -€8,731 | -€1,195 | -15.9% |
| Financial charges | 65/66B | €2,939 | €2,588 | -€351 | -11.9% |
| Recurring financial charges | 65 | €2,939 | €2,588 | -€351 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,475 | -€11,319 | -€844 | -8.1% |
| Income taxes | 67/77 | €73,960 | €86 | -€73,874 | -99.9% |
| Profit (loss) for the period | 9904 | -€84,434 | -€11,405 | +€73,030 | +86.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€84,434 | -€11,405 | +€73,030 | +86.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.