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MP 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.

What changed

MP Consult

BE 0761.454.552
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€73,961
2023 · €52,711+€21,249
Equity
€28,000
2023 · €92,716-€64,716
Cash
€128,267
2023 · €124,196+€4,070
Balance sheet total
€165,079
2023 · €155,477+€9,602

Largest movements

2023 to 2024
Assets
  • Stocks and contracts +€6,633

    up €6,633 (+2122.5%), from €313 to €6,945

  • Cash +€4,070

    up €4,070 (+3.3%), from €124,196 to €128,267

    mainly Other debts (+€89,906) and Net result for the year (+€73,961)

  • Tangible fixed assets -€2,878

    down €2,878 (-9.4%), from €30,624 to €27,746

  • Receivables within one year +€2,095

    up €2,095 (+8215.7%), from €26 to €2,121

Equity and liabilities
  • Other debts +€89,906

    up €89,906 (+73783.8%), from €122 to €90,027

  • Profit (loss) carried forward -€64,716

    down €64,716 (-72.9%), from €88,716 to €24,000

  • Tax, wage and social debts -€16,448

    down €16,448 (-28.9%), from €56,867 to €40,419

    of which Taxes: -€16,637

Income statement
  • Gross operating margin +€28,010

    up €28,010 (+38.7%), from €72,297 to €100,308

  • Taxes +€5,553

    up €5,553 (+40.1%), from €13,860 to €19,413

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €52,711
Gross operating margin +€28,010
Depreciation -€998
Other operating charges -€3
Other operating items -€15
Financial income -€0
Financial charges -€193
Taxes -€5,553
Result 2024 €73,961

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€145,052
Investment -€2,305
Financing -€138,677
Cash 2023 €124,196
Net result for the year +€73,961
Depreciation +€5,183
Stocks and contracts -€6,633
Receivables within one year -€2,095
Deferred charges and accrued income +€319
Trade debts +€860
Tax, wage and social debts -€16,448
Other debts +€89,906
Investment in fixed assets (net) -€2,305
Contributions, distributions and other -€138,677
Cash 2024 €128,267
Every line side by side 36 lines
Line Code 2023 2024 Change %
Total assets 20/58 €155,477 €165,079 +€9,602 +6.2%
Fixed assets 21/28 €30,624 €27,746 -€2,878 -9.4%
Tangible fixed assets 22/27 €30,624 €27,746 -€2,878 -9.4%
Furniture and vehicles 24 €30,624 €27,746 -€2,878 -9.4%
Current assets 29/58 €124,853 €137,333 +€12,480 +10.0%
Stocks and contracts in progress 3 €313 €6,945 +€6,633 +2122.5%
Stocks 30/36 €313 €6,945 +€6,633 +2122.5%
Amounts receivable within one year 40/41 €26 €2,121 +€2,095 +8215.7%
Trade receivables 40 €26 €2,121 +€2,095 +8215.7%
Cash at bank and in hand 54/58 €124,196 €128,267 +€4,070 +3.3%
Deferred charges and accrued income 490/1 €319 - -€319
Total equity and liabilities 10/49 €155,477 €165,079 +€9,602 +6.2%
Equity 10/15 €92,716 €28,000 -€64,716 -69.8%
Contributions 10/11 €4,000 €4,000 = 0.0%
Profit (loss) carried forward 14 €88,716 €24,000 -€64,716 -72.9%
Amounts payable 17/49 €62,761 €137,079 +€74,318 +118.4%
Amounts payable within one year 42/48 €62,761 €137,079 +€74,318 +118.4%
Trade debts 44 €5,772 €6,633 +€860 +14.9%
Suppliers 440/4 €5,772 €6,633 +€860 +14.9%
Taxes, remuneration and social security 45 €56,867 €40,419 -€16,448 -28.9%
Taxes 450/3 €56,049 €39,412 -€16,637 -29.7%
Remuneration and social security 454/9 €818 €1,007 +€189 +23.1%
Other amounts payable 47/48 €122 €90,027 +€89,906 +73783.8%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,185 €5,183 +€998 +23.8%
Other operating charges 640/8 €384 €387 +€3 +0.8%
Non-recurring operating charges 66A - €15 +€15
Gross operating margin 9900 €72,297 €100,308 +€28,010 +38.7%
Operating profit (loss) 9901 €67,727 €94,723 +€26,995 +39.9%
Financial income 75/76B €0 - -€0
Recurring financial income 75 €0 - -€0
Financial charges 65/66B €1,156 €1,349 +€193 +16.7%
Recurring financial charges 65 €1,156 €1,349 +€193 +16.7%
Profit (loss) for the period before taxes 9903 €66,572 €93,373 +€26,802 +40.3%
Income taxes 67/77 €13,860 €19,413 +€5,553 +40.1%
Profit (loss) for the period 9904 €52,711 €73,961 +€21,249 +40.3%
Profit (loss) for the period to be appropriated 9905 €52,711 €73,961 +€21,249 +40.3%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.