MP CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€153,113
up €153,113 (+127.1%), from €120,419 to €273,532
of which Other amounts receivable: +€85,613
- Tangible fixed assets -€56,996
down €56,996 (-18.7%), from €304,231 to €247,234
of which Land and buildings: -€74,543
- Cash -€12,967
down €12,967 (-53.9%), from €24,038 to €11,071
mainly Receivables within one year (-€153,113) and Debts after one year (-€31,132)
- Reserves +€46,052
up €46,052 (+20.7%), from €222,093 to €268,145
- Debts after one year -€31,132
down €31,132 (-19.0%), from €163,714 to €132,582
- Short-term financial debts +€29,666
up €29,666 (+98.9%), from €30,000 to €59,666
- Tax, wage and social debts +€23,064
up €23,064 (+79.9%), from €28,863 to €51,927
- Current portion of long-term debt +€16,250
up €16,250 (+35.5%), from €45,781 to €62,031
- Gross operating margin +€10,871
up €10,871 (+7.3%), from €149,302 to €160,173
- Taxes +€4,799
up €4,799 (+21.5%), from €22,288 to €27,087
- Financial charges -€2,036
down €2,036 (-12.4%), from €16,408 to €14,373
- Financial income +€1,962
up €1,962 (+19.0%), from €10,339 to €12,301
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 | €704,966 | €787,983 | +€83,017 | +11.8% |
| Fixed assets | 21/28 | €304,231 | €247,234 | -€56,996 | -18.7% |
| Tangible fixed assets | 22/27 | €304,231 | €247,234 | -€56,996 | -18.7% |
| Land and buildings | 22 | €296,922 | €222,379 | -€74,543 | -25.1% |
| Furniture and vehicles | 24 | €6,769 | €24,459 | +€17,689 | +261.3% |
| Other tangible fixed assets | 26 | €540 | €397 | -€143 | -26.5% |
| Current assets | 29/58 | €400,735 | €540,749 | +€140,014 | +34.9% |
| Amounts receivable after more than one year | 29 | €173,000 | €173,000 | = | 0.0% |
| Other amounts receivable | 291 | €173,000 | €173,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €120,419 | €273,532 | +€153,113 | +127.1% |
| Trade receivables | 40 | €0 | €67,500 | +€67,500 | |
| Other amounts receivable | 41 | €120,419 | €206,032 | +€85,613 | +71.1% |
| Current investments | 50/53 | €80,000 | €80,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,038 | €11,071 | -€12,967 | -53.9% |
| Deferred charges and accrued income | 490/1 | €3,278 | €3,146 | -€132 | -4.0% |
| Total equity and liabilities | 10/49 | €704,966 | €787,983 | +€83,017 | +11.8% |
| Equity | 10/15 | €433,790 | €479,842 | +€46,052 | +10.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €222,093 | €268,145 | +€46,052 | +20.7% |
| Distributable reserves | 133 | €222,093 | €268,145 | +€46,052 | +20.7% |
| Profit (loss) carried forward | 14 | €199,297 | €199,297 | = | 0.0% |
| Amounts payable | 17/49 | €271,176 | €308,142 | +€36,966 | +13.6% |
| Amounts payable after more than one year | 17 | €163,714 | €132,582 | -€31,132 | -19.0% |
| Financial debts | 170/4 | €163,714 | €132,582 | -€31,132 | -19.0% |
| Amounts payable within one year | 42/48 | €105,913 | €175,559 | +€69,647 | +65.8% |
| Current portion of amounts payable after more than one year | 42 | €45,781 | €62,031 | +€16,250 | +35.5% |
| Financial debts | 43 | €30,000 | €59,666 | +€29,666 | +98.9% |
| Credit institutions | 430/8 | €30,000 | €59,666 | +€29,666 | +98.9% |
| Trade debts | 44 | €1,269 | €1,935 | +€666 | +52.5% |
| Suppliers | 440/4 | €1,269 | €1,935 | +€666 | +52.5% |
| Taxes, remuneration and social security | 45 | €28,863 | €51,927 | +€23,064 | +79.9% |
| Taxes | 450/3 | €28,863 | €51,927 | +€23,064 | +79.9% |
| Accrued charges and deferred income | 492/3 | €1,549 | €0 | -€1,549 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,036 | €78,137 | +€101 | +0.1% |
| Other operating charges | 640/8 | €6,683 | €6,826 | +€143 | +2.1% |
| Gross operating margin | 9900 | €149,302 | €160,173 | +€10,871 | +7.3% |
| Operating profit (loss) | 9901 | €64,582 | €75,210 | +€10,627 | +16.5% |
| Financial income | 75/76B | €10,339 | €12,301 | +€1,962 | +19.0% |
| Recurring financial income | 75 | €10,339 | €12,301 | +€1,962 | +19.0% |
| Financial charges | 65/66B | €16,408 | €14,373 | -€2,036 | -12.4% |
| Recurring financial charges | 65 | €16,408 | €14,373 | -€2,036 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €58,513 | €73,139 | +€14,626 | +25.0% |
| Income taxes | 67/77 | €22,288 | €27,087 | +€4,799 | +21.5% |
| Profit (loss) for the period | 9904 | €36,225 | €46,052 | +€9,827 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,225 | €46,052 | +€9,827 | +27.1% |
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 5 October 2026 via checked.be.