MNB 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.
MNB Consulting
Largest movements
- Receivables within one year +€5,540
up €5,540 (+7.6%), from €72,700 to €78,240
of which Other amounts receivable: +€3,981
- Cash -€2,908
down €2,908 (-31.9%), from €9,106 to €6,198
mainly Tax, wage and social debts (-€9,469) and Contributions, distributions and other (-€6,000)
- Reserves +€11,596
up €11,596 (+19.6%), from €59,075 to €70,671
- Tax, wage and social debts -€9,469
down €9,469 (-58.0%), from €16,336 to €6,867
- Trade debts +€4,113
up €4,113 (+98.8%), from €4,164 to €8,278
- Other debts -€3,000
down €3,000 (-33.3%), from €9,000 to €6,000
- Gross operating margin -€9,895
down €9,895 (-28.6%), from €34,550 to €24,655
- Taxes -€1,042
down €1,042 (-11.9%), from €8,757 to €7,715
- Other operating charges -€574
down €574 (-33.1%), from €1,733 to €1,159
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 | €94,527 | €97,018 | +€2,491 | +2.6% |
| Current assets | 29/58 | €94,527 | €97,018 | +€2,491 | +2.6% |
| Amounts receivable after more than one year | 29 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 291 | €8,000 | €8,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,700 | €78,240 | +€5,540 | +7.6% |
| Trade receivables | 40 | €13,165 | €14,724 | +€1,559 | +11.8% |
| Other amounts receivable | 41 | €59,535 | €63,516 | +€3,981 | +6.7% |
| Cash at bank and in hand | 54/58 | €9,106 | €6,198 | -€2,908 | -31.9% |
| Deferred charges and accrued income | 490/1 | €4,721 | €4,580 | -€141 | -3.0% |
| Total equity and liabilities | 10/49 | €94,527 | €97,018 | +€2,491 | +2.6% |
| Equity | 10/15 | €63,075 | €74,671 | +€11,596 | +18.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €59,075 | €70,671 | +€11,596 | +19.6% |
| Distributable reserves | 133 | €59,075 | €70,671 | +€11,596 | +19.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,453 | €22,348 | -€9,105 | -28.9% |
| Amounts payable within one year | 42/48 | €31,453 | €22,348 | -€9,105 | -28.9% |
| Financial debts | 43 | €1,953 | €1,203 | -€750 | -38.4% |
| Credit institutions | 430/8 | €1,953 | €1,203 | -€750 | -38.4% |
| Trade debts | 44 | €4,164 | €8,278 | +€4,113 | +98.8% |
| Suppliers | 440/4 | €4,164 | €8,278 | +€4,113 | +98.8% |
| Taxes, remuneration and social security | 45 | €16,336 | €6,867 | -€9,469 | -58.0% |
| Taxes | 450/3 | €16,336 | €6,867 | -€9,469 | -58.0% |
| Other amounts payable | 47/48 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,733 | €1,159 | -€574 | -33.1% |
| Gross operating margin | 9900 | €34,550 | €24,655 | -€9,895 | -28.6% |
| Operating profit (loss) | 9901 | €32,817 | €23,495 | -€9,322 | -28.4% |
| Financial income | 75/76B | €3,872 | €3,737 | -€134 | -3.5% |
| Recurring financial income | 75 | €3,872 | €3,737 | -€134 | -3.5% |
| Financial charges | 65/66B | €2,036 | €1,922 | -€113 | -5.6% |
| Recurring financial charges | 65 | €2,036 | €1,922 | -€113 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €34,654 | €25,311 | -€9,343 | -27.0% |
| Income taxes | 67/77 | €8,757 | €7,715 | -€1,042 | -11.9% |
| Profit (loss) for the period | 9904 | €25,897 | €17,596 | -€8,301 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,897 | €17,596 | -€8,301 | -32.1% |
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 10 October 2026 via checked.be.