MN Consultancy: 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.
MN Consultancy
Largest movements
- Receivables within one year +€28,769
up €28,769 (+58.7%), from €48,979 to €77,748
of which Trade receivables: +€37,657
- Cash -€12,791
down €12,791 (-96.3%), from €13,288 to €497
mainly Receivables within one year (-€28,769) and Trade debts (-€2,864)
- Tangible fixed assets -€6,424
down €6,424 (-36.8%), from €17,466 to €11,042
of which Furniture and vehicles: -€3,969
- Financial fixed assets -€6,100
down €6,100 (-43.1%), from €14,160 to €8,060
- Profit (loss) carried forward +€5,099
up €5,099 (+7.6%), from €67,095 to €72,194
- Trade debts -€2,864
down €2,864 (-20.0%), from €14,302 to €11,438
- Tax, wage and social debts +€2,592
up €2,592 (+16.1%), from €16,103 to €18,696
of which Taxes: +€4,392
- Gross operating margin -€50,705
down €50,705 (-61.1%), from €82,973 to €32,268
- Other operating charges -€12,683
down €12,683 (-62.4%), from €20,317 to €7,634
- Financial income +€10,328
up €10,328, from €0 to €10,328
- Financial charges +€6,573
up €6,573 (+70.5%), from €9,325 to €15,898
- Taxes -€6,102
down €6,102 (-44.7%), from €13,644 to €7,542
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 | €102,733 | €106,761 | +€4,027 | +3.9% |
| Fixed assets | 21/28 | €31,625 | €19,102 | -€12,524 | -39.6% |
| Tangible fixed assets | 22/27 | €17,466 | €11,042 | -€6,424 | -36.8% |
| Plant, machinery and equipment | 23 | €10,472 | €8,018 | -€2,454 | -23.4% |
| Furniture and vehicles | 24 | €6,993 | €3,024 | -€3,969 | -56.8% |
| Financial fixed assets | 28 | €14,160 | €8,060 | -€6,100 | -43.1% |
| Current assets | 29/58 | €71,108 | €87,659 | +€16,551 | +23.3% |
| Amounts receivable within one year | 40/41 | €48,979 | €77,748 | +€28,769 | +58.7% |
| Trade receivables | 40 | €10,942 | €48,599 | +€37,657 | +344.2% |
| Other amounts receivable | 41 | €38,037 | €29,149 | -€8,888 | -23.4% |
| Cash at bank and in hand | 54/58 | €13,288 | €497 | -€12,791 | -96.3% |
| Deferred charges and accrued income | 490/1 | €8,841 | €9,414 | +€573 | +6.5% |
| Total equity and liabilities | 10/49 | €102,733 | €106,761 | +€4,027 | +3.9% |
| Equity | 10/15 | €69,595 | €74,694 | +€5,099 | +7.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,095 | €72,194 | +€5,099 | +7.6% |
| Amounts payable | 17/49 | €33,138 | €32,066 | -€1,072 | -3.2% |
| Amounts payable within one year | 42/48 | €33,138 | €32,066 | -€1,072 | -3.2% |
| Trade debts | 44 | €14,302 | €11,438 | -€2,864 | -20.0% |
| Suppliers | 440/4 | €14,302 | €11,438 | -€2,864 | -20.0% |
| Taxes, remuneration and social security | 45 | €16,103 | €18,696 | +€2,592 | +16.1% |
| Taxes | 450/3 | €14,303 | €18,696 | +€4,392 | +30.7% |
| Remuneration and social security | 454/9 | €1,800 | €0 | -€1,800 | -100.0% |
| Other amounts payable | 47/48 | €2,733 | €1,933 | -€800 | -29.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,520 | €6,424 | +€904 | +16.4% |
| Other operating charges | 640/8 | €20,317 | €7,634 | -€12,683 | -62.4% |
| Gross operating margin | 9900 | €82,973 | €32,268 | -€50,705 | -61.1% |
| Operating profit (loss) | 9901 | €57,136 | €18,211 | -€38,925 | -68.1% |
| Financial income | 75/76B | €0 | €10,328 | +€10,328 | |
| Recurring financial income | 75 | €0 | €10,328 | +€10,328 | |
| Financial charges | 65/66B | €9,325 | €15,898 | +€6,573 | +70.5% |
| Recurring financial charges | 65 | €9,325 | €15,898 | +€6,573 | +70.5% |
| Profit (loss) for the period before taxes | 9903 | €47,811 | €12,641 | -€35,170 | -73.6% |
| Income taxes | 67/77 | €13,644 | €7,542 | -€6,102 | -44.7% |
| Profit (loss) for the period | 9904 | €34,168 | €5,099 | -€29,069 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,168 | €5,099 | -€29,069 | -85.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.