MP² Consult: 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.
MP² Consult
Largest movements
- Receivables within one year -€44,767
down €44,767 (-43.6%), from €102,735 to €57,967
of which Other amounts receivable: -€44,828
- Tangible fixed assets -€44,208
down €44,208 (-22.1%), from €200,321 to €156,113
of which Furniture and vehicles: -€27,698
- Cash +€3,878
up €3,878 (+987.0%), from €393 to €4,271
mainly Depreciation (+€47,336) and Receivables within one year (+€44,767)
- Tax, wage and social debts -€35,487
down €35,487 (-84.3%), from €42,085 to €6,598
of which Taxes: -€32,007
- Debts after one year -€29,567
down €29,567 (-18.3%), from €161,739 to €132,172
- Reserves -€21,979
down €21,979 (-39.3%), from €55,921 to €33,942
of which Distributable reserves: -€21,979
- Short-term financial debts +€14,396
up €14,396 (+1785.9%), from €806 to €15,202
- Profit (loss) carried forward -€13,774
new in 2025: -€13,774
- Gross operating margin -€17,700
down €17,700 (-41.0%), from €43,178 to €25,478
- Depreciation -€5,134
down €5,134 (-9.8%), from €52,469 to €47,336
- Other operating charges +€2,431
up €2,431 (+37.5%), from €6,485 to €8,916
- Financial income -€1,280
down €1,280 (-25.1%), from €5,092 to €3,812
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 | €303,779 | €220,428 | -€83,351 | -27.4% |
| Fixed assets | 21/28 | €200,321 | €156,113 | -€44,208 | -22.1% |
| Tangible fixed assets | 22/27 | €200,321 | €156,113 | -€44,208 | -22.1% |
| Land and buildings | 22 | €103,444 | €88,854 | -€14,591 | -14.1% |
| Plant, machinery and equipment | 23 | €1,808 | €1,356 | -€452 | -25.0% |
| Furniture and vehicles | 24 | €88,773 | €61,075 | -€27,698 | -31.2% |
| Other tangible fixed assets | 26 | €6,295 | €4,828 | -€1,467 | -23.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €103,458 | €64,315 | -€39,142 | -37.8% |
| Amounts receivable within one year | 40/41 | €102,735 | €57,967 | -€44,767 | -43.6% |
| Trade receivables | 40 | €13,644 | €13,705 | +€61 | +0.4% |
| Other amounts receivable | 41 | €89,090 | €44,263 | -€44,828 | -50.3% |
| Cash at bank and in hand | 54/58 | €393 | €4,271 | +€3,878 | +987.0% |
| Deferred charges and accrued income | 490/1 | €330 | €2,076 | +€1,746 | +529.2% |
| Total equity and liabilities | 10/49 | €303,779 | €220,428 | -€83,351 | -27.4% |
| Equity | 10/15 | €62,121 | €26,369 | -€35,753 | -57.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,921 | €33,942 | -€21,979 | -39.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,061 | €32,082 | -€21,979 | -40.7% |
| Profit (loss) carried forward | 14 | - | -€13,774 | -€13,774 | |
| Amounts payable | 17/49 | €241,657 | €194,059 | -€47,598 | -19.7% |
| Amounts payable after more than one year | 17 | €161,739 | €132,172 | -€29,567 | -18.3% |
| Financial debts | 170/4 | €161,739 | €132,172 | -€29,567 | -18.3% |
| Amounts payable within one year | 42/48 | €79,918 | €61,163 | -€18,755 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €28,751 | €30,936 | +€2,185 | +7.6% |
| Financial debts | 43 | €806 | €15,202 | +€14,396 | +1785.9% |
| Credit institutions | 430/8 | €806 | €15,202 | +€14,396 | +1785.9% |
| Trade debts | 44 | €8,277 | €8,428 | +€151 | +1.8% |
| Suppliers | 440/4 | €8,277 | €8,428 | +€151 | +1.8% |
| Taxes, remuneration and social security | 45 | €42,085 | €6,598 | -€35,487 | -84.3% |
| Taxes | 450/3 | €38,605 | €6,598 | -€32,007 | -82.9% |
| Remuneration and social security | 454/9 | €3,480 | €0 | -€3,480 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €724 | +€724 | |
| Non-recurring operating income | 76A | - | €898 | +€898 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,469 | €47,336 | -€5,134 | -9.8% |
| Other operating charges | 640/8 | €6,485 | €8,916 | +€2,431 | +37.5% |
| Non-recurring operating charges | 66A | €775 | €758 | -€17 | -2.3% |
| Gross operating margin | 9900 | €43,178 | €25,478 | -€17,700 | -41.0% |
| Operating profit (loss) | 9901 | -€16,551 | -€31,531 | -€14,980 | -90.5% |
| Financial income | 75/76B | €5,092 | €3,812 | -€1,280 | -25.1% |
| Recurring financial income | 75 | €5,092 | €3,812 | -€1,280 | -25.1% |
| Financial charges | 65/66B | €8,086 | €7,833 | -€252 | -3.1% |
| Recurring financial charges | 65 | €8,086 | €7,833 | -€252 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,544 | -€35,552 | -€16,008 | -81.9% |
| Income taxes | 67/77 | €221 | €201 | -€21 | -9.4% |
| Profit (loss) for the period | 9904 | -€19,765 | -€35,753 | -€15,988 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,765 | -€35,753 | -€15,988 | -80.9% |
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 9 October 2026 via checked.be.