MOUNTAINBORN 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.
MOUNTAINBORN CONSULTING
Largest movements
- Receivables within one year +€715,812
up €715,812 (+707%), from €101,250 to €817,062
of which Other amounts receivable: +€742,062
- Cash +€29,729
up €29,729 (+70.1%), from €42,432 to €72,161
mainly Net result for the year (+€693,042) and Other debts (+€196,468)
- Reserves +€458,787
up €458,787 (+196%), from €234,255 to €693,042
- Other debts +€196,468
up €196,468 (+7,418%), from €2,648 to €199,117
- Tax, wage and social debts +€102,833
up €102,833 (+531%), from €19,351 to €122,184
- Financial income +€565,889
up €565,889 (+31,121%), from €1,818 to €567,708
- Gross operating margin +€218,237
up €218,237 (+360%), from €60,686 to €278,923
- Taxes +€131,931
up €131,931 (+2,609%), from €5,057 to €136,988
- Write-downs -€25,000
no longer reported in 2025 (was €25,000)
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 | €259,499 | €1,015,469 | +€755,970 | +291% |
| Fixed assets | 21/28 | €47,948 | €55,406 | +€7,458 | +15.6% |
| Tangible fixed assets | 22/27 | €46,348 | €53,806 | +€7,458 | +16.1% |
| Furniture and vehicles | 24 | €46,348 | €53,806 | +€7,458 | +16.1% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €211,551 | €960,062 | +€748,512 | +354% |
| Amounts receivable after more than one year | 29 | €66,710 | €68,579 | +€1,869 | +2.8% |
| Other amounts receivable | 291 | €66,710 | €68,579 | +€1,869 | +2.8% |
| Amounts receivable within one year | 40/41 | €101,250 | €817,062 | +€715,812 | +707% |
| Trade receivables | 40 | €101,250 | €75,000 | -€26,250 | -25.9% |
| Other amounts receivable | 41 | - | €742,062 | +€742,062 | |
| Cash at bank and in hand | 54/58 | €42,432 | €72,161 | +€29,729 | +70.1% |
| Deferred charges and accrued income | 490/1 | €1,159 | €2,261 | +€1,101 | +95.0% |
| Total equity and liabilities | 10/49 | €259,499 | €1,015,469 | +€755,970 | +291% |
| Equity | 10/15 | €235,255 | €694,042 | +€458,787 | +195% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €234,255 | €693,042 | +€458,787 | +196% |
| Distributable reserves | 133 | €234,255 | €693,042 | +€458,787 | +196% |
| Amounts payable | 17/49 | €24,244 | €321,427 | +€297,183 | +1,226% |
| Amounts payable within one year | 42/48 | €23,706 | €321,427 | +€297,721 | +1,256% |
| Trade debts | 44 | €1,707 | €126 | -€1,581 | -92.6% |
| Suppliers | 440/4 | €1,707 | €126 | -€1,581 | -92.6% |
| Taxes, remuneration and social security | 45 | €19,351 | €122,184 | +€102,833 | +531% |
| Taxes | 450/3 | €19,351 | €122,184 | +€102,833 | +531% |
| Other amounts payable | 47/48 | €2,648 | €199,117 | +€196,468 | +7,418% |
| Accrued charges and deferred income | 492/3 | €538 | - | -€538 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,615 | €14,611 | +€996 | +7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,000 | - | -€25,000 | |
| Other operating charges | 640/8 | €85 | €448 | +€363 | +426% |
| Gross operating margin | 9900 | €60,686 | €278,923 | +€218,237 | +360% |
| Operating profit (loss) | 9901 | €21,986 | €263,864 | +€241,878 | +1,100% |
| Financial income | 75/76B | €1,818 | €567,708 | +€565,889 | +31,121% |
| Recurring financial income | 75 | €1,818 | €567,708 | +€565,889 | +31,121% |
| Financial charges | 65/66B | €125 | €1,542 | +€1,416 | +1,129% |
| Recurring financial charges | 65 | €125 | €1,542 | +€1,416 | +1,129% |
| Profit (loss) for the period before taxes | 9903 | €23,679 | €830,030 | +€806,351 | +3,405% |
| Income taxes | 67/77 | €5,057 | €136,988 | +€131,931 | +2,609% |
| Profit (loss) for the period | 9904 | €18,622 | €693,042 | +€674,420 | +3,622% |
| Profit (loss) for the period to be appropriated | 9905 | €18,622 | €693,042 | +€674,420 | +3,622% |
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 16 October 2026 via checked.be.