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.
MP Consult
Largest movements
- Tangible fixed assets +€180,616
up €180,616 (+70.3%), from €257,077 to €437,693
of which Land and buildings: +€184,394
- Financial fixed assets +€84,245
up €84,245 (+70.3%), from €119,852 to €204,098
- Receivables within one year -€26,595
down €26,595 (-12.1%), from €219,854 to €193,259
of which Other amounts receivable: -€84,742
- Debts after one year +€159,534
up €159,534 (+99.7%), from €160,000 to €319,534
of which Financial debts: +€154,534
- Trade debts +€47,792
up €47,792 (+960.8%), from €4,974 to €52,767
- Current portion of long-term debt +€16,154
new in 2025: €16,154
- Gross operating margin -€84,221
down €84,221 (-50.0%), from €168,339 to €84,118
- Taxes -€41,065
down €41,065 (-99.2%), from €41,378 to €313
- Depreciation +€40,562
up €40,562 (+169.2%), from €23,975 to €64,537
- Financial charges +€11,568
up €11,568 (+92.3%), from €12,528 to €24,096
- Financial income -€3,651
down €3,651 (-61.6%), from €5,930 to €2,279
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 | €616,179 | €843,298 | +€227,119 | +36.9% |
| Fixed assets | 21/28 | €376,929 | €641,790 | +€264,861 | +70.3% |
| Tangible fixed assets | 22/27 | €257,077 | €437,693 | +€180,616 | +70.3% |
| Land and buildings | 22 | €212,239 | €396,634 | +€184,394 | +86.9% |
| Plant, machinery and equipment | 23 | €12,374 | €13,059 | +€685 | +5.5% |
| Furniture and vehicles | 24 | €30,783 | €25,471 | -€5,312 | -17.3% |
| Other tangible fixed assets | 26 | €1,680 | €2,528 | +€848 | +50.5% |
| Financial fixed assets | 28 | €119,852 | €204,098 | +€84,245 | +70.3% |
| Current assets | 29/58 | €239,250 | €201,508 | -€37,742 | -15.8% |
| Amounts receivable within one year | 40/41 | €219,854 | €193,259 | -€26,595 | -12.1% |
| Trade receivables | 40 | €63,140 | €121,287 | +€58,147 | +92.1% |
| Other amounts receivable | 41 | €156,714 | €71,972 | -€84,742 | -54.1% |
| Cash at bank and in hand | 54/58 | €13,568 | €6,146 | -€7,422 | -54.7% |
| Deferred charges and accrued income | 490/1 | €5,828 | €2,103 | -€3,725 | -63.9% |
| Total equity and liabilities | 10/49 | €616,179 | €843,298 | +€227,119 | +36.9% |
| Equity | 10/15 | €388,921 | €382,712 | -€6,209 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €370,321 | €364,112 | -€6,209 | -1.7% |
| Tax-exempt reserves | 132 | €68,805 | €68,805 | = | 0.0% |
| Distributable reserves | 133 | €301,516 | €295,307 | -€6,209 | -2.1% |
| Amounts payable | 17/49 | €227,259 | €460,586 | +€233,328 | +102.7% |
| Amounts payable after more than one year | 17 | €160,000 | €319,534 | +€159,534 | +99.7% |
| Financial debts | 170/4 | - | €154,534 | +€154,534 | |
| Other amounts payable | 178/9 | €160,000 | €165,000 | +€5,000 | +3.1% |
| Amounts payable within one year | 42/48 | €64,259 | €134,963 | +€70,704 | +110.0% |
| Current portion of amounts payable after more than one year | 42 | - | €16,154 | +€16,154 | |
| Trade debts | 44 | €4,974 | €52,767 | +€47,792 | +960.8% |
| Suppliers | 440/4 | €4,974 | €52,767 | +€47,792 | +960.8% |
| Taxes, remuneration and social security | 45 | €52,995 | €56,042 | +€3,047 | +5.8% |
| Taxes | 450/3 | €52,995 | €56,042 | +€3,047 | +5.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,290 | €10,000 | +€3,710 | +59.0% |
| Accrued charges and deferred income | 492/3 | €3,000 | €6,089 | +€3,089 | +103.0% |
| Non-recurring operating income | 76A | €1,159 | €0 | -€1,159 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,975 | €64,537 | +€40,562 | +169.2% |
| Other operating charges | 640/8 | €2,224 | €3,660 | +€1,437 | +64.6% |
| Gross operating margin | 9900 | €168,339 | €84,118 | -€84,221 | -50.0% |
| Operating profit (loss) | 9901 | €142,141 | €15,922 | -€126,219 | -88.8% |
| Financial income | 75/76B | €5,930 | €2,279 | -€3,651 | -61.6% |
| Recurring financial income | 75 | €5,930 | €2,279 | -€3,651 | -61.6% |
| Financial charges | 65/66B | €12,528 | €24,096 | +€11,568 | +92.3% |
| Recurring financial charges | 65 | €12,528 | €24,096 | +€11,568 | +92.3% |
| Profit (loss) for the period before taxes | 9903 | €135,543 | -€5,895 | -€141,438 | |
| Income taxes | 67/77 | €41,378 | €313 | -€41,065 | -99.2% |
| Profit (loss) for the period | 9904 | €94,164 | -€6,209 | -€100,373 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €94,164 | -€6,209 | -€100,373 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.