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
- Receivables after one year +€30,233
up €30,233 (+22.5%), from €134,669 to €164,902
- Receivables within one year +€20,454
up €20,454 (+21.6%), from €94,755 to €115,208
of which Trade receivables: +€17,647
- Other debts +€31,000
up €31,000 (+60.8%), from €51,000 to €82,000
- Tax, wage and social debts +€16,442
up €16,442 (+22.1%), from €74,300 to €90,742
of which Taxes: +€18,900
- Trade debts +€12,665
up €12,665 (+139.2%), from €9,095 to €21,759
of which Suppliers: +€6,956
- Debts after one year -€7,741
down €7,741 (-16.7%), from €46,267 to €38,525
- Profit (loss) carried forward -€3,969
down €3,969 (-2.6%), from €151,268 to €147,299
- Turnover -€316,145
no longer reported in 2025 (was €316,145)
- Purchases and services -€123,718
no longer reported in 2025 (was €123,718)
- Gross operating margin +€43,386
up €43,386 (+22.5%), from €192,427 to €235,812
- Staff costs +€28,319
up €28,319 (+38.8%), from €73,074 to €101,393
- Taxes +€4,402
up €4,402 (+17.7%), from €24,928 to €29,330
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 | €344,665 | €393,567 | +€48,902 | +14.2% |
| Fixed assets | 21/28 | €4,003 | €4,571 | +€568 | +14.2% |
| Tangible fixed assets | 22/27 | €253 | €821 | +€568 | +224.2% |
| Furniture and vehicles | 24 | €253 | €821 | +€568 | +224.2% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €340,661 | €388,996 | +€48,334 | +14.2% |
| Amounts receivable after more than one year | 29 | €134,669 | €164,902 | +€30,233 | +22.5% |
| Other amounts receivable | 291 | €134,669 | €164,902 | +€30,233 | +22.5% |
| Amounts receivable within one year | 40/41 | €94,755 | €115,208 | +€20,454 | +21.6% |
| Trade receivables | 40 | €60,595 | €78,241 | +€17,647 | +29.1% |
| Other amounts receivable | 41 | €34,160 | €36,967 | +€2,807 | +8.2% |
| Cash at bank and in hand | 54/58 | €111,238 | €108,885 | -€2,353 | -2.1% |
| Total equity and liabilities | 10/49 | €344,665 | €393,567 | +€48,902 | +14.2% |
| Equity | 10/15 | €156,768 | €152,799 | -€3,969 | -2.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,268 | €147,299 | -€3,969 | -2.6% |
| Amounts payable | 17/49 | €187,896 | €240,768 | +€52,871 | +28.1% |
| Amounts payable after more than one year | 17 | €46,267 | €38,525 | -€7,741 | -16.7% |
| Financial debts | 170/4 | €46,267 | €38,525 | -€7,741 | -16.7% |
| Amounts payable within one year | 42/48 | €141,630 | €202,242 | +€60,613 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | €7,235 | €7,741 | +€506 | +7.0% |
| Trade debts | 44 | €9,095 | €21,759 | +€12,665 | +139.2% |
| Suppliers | 440/4 | €3,212 | €10,168 | +€6,956 | +216.5% |
| Bills of exchange payable | 441 | €5,882 | €11,591 | +€5,709 | +97.0% |
| Taxes, remuneration and social security | 45 | €74,300 | €90,742 | +€16,442 | +22.1% |
| Taxes | 450/3 | €65,353 | €84,254 | +€18,900 | +28.9% |
| Remuneration and social security | 454/9 | €8,946 | €6,488 | -€2,458 | -27.5% |
| Other amounts payable | 47/48 | €51,000 | €82,000 | +€31,000 | +60.8% |
| Turnover | 70 | €316,145 | - | -€316,145 | |
| Goods, raw materials, services and sundry goods | 60/61 | €123,718 | - | -€123,718 | |
| Remuneration, social security and pensions | 62 | €73,074 | €101,393 | +€28,319 | +38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €664 | +€284 | +74.8% |
| Other operating charges | 640/8 | €2,970 | €3,083 | +€114 | +3.8% |
| Gross operating margin | 9900 | €192,427 | €235,812 | +€43,386 | +22.5% |
| Operating profit (loss) | 9901 | €116,003 | €130,672 | +€14,669 | +12.6% |
| Financial charges | 65/66B | €4,348 | €5,311 | +€963 | +22.1% |
| Recurring financial charges | 65 | €4,348 | €5,311 | +€963 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €111,655 | €125,361 | +€13,706 | +12.3% |
| Income taxes | 67/77 | €24,928 | €29,330 | +€4,402 | +17.7% |
| Profit (loss) for the period | 9904 | €86,727 | €96,031 | +€9,304 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €86,727 | €96,031 | +€9,304 | +10.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.