Mp Expert 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.
Mp Expert Consulting
Largest movements
- Cash -€77,392
down €77,392 (-86.1%), from €89,929 to €12,537
mainly Current investments (-€75,000) and Investment in fixed assets (net) (-€48,265)
- Current investments +€75,000
new in 2025: €75,000
- Tangible fixed assets +€33,761
up €33,761 (+15.3%), from €221,054 to €254,815
of which Land and buildings: +€32,844
- Other debts +€20,311
up €20,311 (+10.2%), from €200,000 to €220,311
- Profit (loss) carried forward +€5,984
up €5,984 (+6.2%), from €95,955 to €101,939
- Trade debts +€5,048
new in 2025: €5,048
- Gross operating margin +€17,175
up €17,175 (+146%), from €11,730 to €28,905
- Taxes +€6,231
up €6,231 (+623%), from €1,000 to €7,231
- Depreciation +€4,456
up €4,456 (+44.3%), from €10,048 to €14,504
- Other operating charges +€1,545
up €1,545 (+399%), from €387 to €1,932
- Financial income -€1,078
down €1,078 (-59.1%), from €1,824 to €746
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 | €318,791 | €350,174 | +€31,383 | +9.8% |
| Fixed assets | 21/28 | €221,054 | €254,815 | +€33,761 | +15.3% |
| Tangible fixed assets | 22/27 | €221,054 | €254,815 | +€33,761 | +15.3% |
| Land and buildings | 22 | €221,054 | €253,898 | +€32,844 | +14.9% |
| Furniture and vehicles | 24 | - | €917 | +€917 | |
| Current assets | 29/58 | €97,737 | €95,359 | -€2,378 | -2.4% |
| Amounts receivable within one year | 40/41 | €7,808 | €7,822 | +€14 | +0.2% |
| Trade receivables | 40 | €7,260 | - | -€7,260 | |
| Other amounts receivable | 41 | €548 | €7,822 | +€7,274 | +1,327% |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €89,929 | €12,537 | -€77,392 | -86.1% |
| Total equity and liabilities | 10/49 | €318,791 | €350,174 | +€31,383 | +9.8% |
| Equity | 10/15 | €114,555 | €120,539 | +€5,984 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,955 | €101,939 | +€5,984 | +6.2% |
| Amounts payable | 17/49 | €204,236 | €229,635 | +€25,399 | +12.4% |
| Amounts payable within one year | 42/48 | €204,236 | €228,559 | +€24,323 | +11.9% |
| Trade debts | 44 | - | €5,048 | +€5,048 | |
| Suppliers | 440/4 | - | €5,048 | +€5,048 | |
| Taxes, remuneration and social security | 45 | €4,236 | €3,200 | -€1,036 | -24.5% |
| Taxes | 450/3 | €4,236 | €3,200 | -€1,036 | -24.5% |
| Other amounts payable | 47/48 | €200,000 | €220,311 | +€20,311 | +10.2% |
| Accrued charges and deferred income | 492/3 | - | €1,076 | +€1,076 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,048 | €14,504 | +€4,456 | +44.3% |
| Other operating charges | 640/8 | €387 | €1,932 | +€1,545 | +399% |
| Gross operating margin | 9900 | €11,730 | €28,905 | +€17,175 | +146% |
| Operating profit (loss) | 9901 | €1,295 | €12,469 | +€11,174 | +863% |
| Financial income | 75/76B | €1,824 | €746 | -€1,078 | -59.1% |
| Recurring financial income | 75 | €1,824 | €746 | -€1,078 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €3,119 | €13,215 | +€10,096 | +324% |
| Income taxes | 67/77 | €1,000 | €7,231 | +€6,231 | +623% |
| Profit (loss) for the period | 9904 | €2,119 | €5,984 | +€3,865 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €2,119 | €5,984 | +€3,865 | +182% |
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 13 October 2026 via checked.be.