MP HR 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 HR CONSULTING
Largest movements
- Cash +€67,806
up €67,806 (+103%), from €65,685 to €133,491
mainly Net result for the year (+€111,439) and Tax, wage and social debts (+€21,674)
- Receivables within one year +€13,061
up €13,061 (+342%), from €3,817 to €16,878
of which Trade receivables: +€10,222
- Current investments +€10,689
up €10,689 (+25.6%), from €41,800 to €52,489
- Tangible fixed assets -€7,201
down €7,201 (-29.7%), from €24,220 to €17,019
of which Furniture and vehicles: -€5,487
- Reserves +€113,448
up €113,448 (+356%), from €31,895 to €145,343
of which Distributable reserves: +€113,448
- Other debts -€31,526
down €31,526 (-52.5%), from €60,000 to €28,474
- Tax, wage and social debts +€21,674
up €21,674 (+112%), from €19,295 to €40,969
- Current portion of long-term debt -€16,003
down €16,003 (-94.6%), from €16,915 to €912
- Gross operating margin +€88,973
up €88,973 (+125%), from €71,067 to €160,040
- Taxes +€24,223
up €24,223 (+159%), from €15,277 to €39,500
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 | €135,585 | €220,224 | +€84,639 | +62.4% |
| Fixed assets | 21/28 | €24,259 | €17,058 | -€7,201 | -29.7% |
| Tangible fixed assets | 22/27 | €24,220 | €17,019 | -€7,201 | -29.7% |
| Land and buildings | 22 | €3,824 | €3,274 | -€550 | -14.4% |
| Plant, machinery and equipment | 23 | €8,818 | €7,654 | -€1,164 | -13.2% |
| Furniture and vehicles | 24 | €11,578 | €6,091 | -€5,487 | -47.4% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €111,326 | €203,166 | +€91,840 | +82.5% |
| Amounts receivable within one year | 40/41 | €3,817 | €16,878 | +€13,061 | +342% |
| Trade receivables | 40 | €2,604 | €12,826 | +€10,222 | +393% |
| Other amounts receivable | 41 | €1,213 | €4,052 | +€2,839 | +234% |
| Current investments | 50/53 | €41,800 | €52,489 | +€10,689 | +25.6% |
| Cash at bank and in hand | 54/58 | €65,685 | €133,491 | +€67,806 | +103% |
| Deferred charges and accrued income | 490/1 | €24 | €308 | +€284 | +1,183% |
| Total equity and liabilities | 10/49 | €135,585 | €220,224 | +€84,639 | +62.4% |
| Equity | 10/15 | €35,404 | €146,843 | +€111,439 | +315% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €31,895 | €145,343 | +€113,448 | +356% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | €31,745 | €145,193 | +€113,448 | +357% |
| Profit (loss) carried forward | 14 | €2,009 | €0 | -€2,009 | -100% |
| Amounts payable | 17/49 | €100,181 | €73,381 | -€26,800 | -26.8% |
| Amounts payable after more than one year | 17 | €912 | - | -€912 | |
| Financial debts | 170/4 | €912 | - | -€912 | |
| Amounts payable within one year | 42/48 | €99,269 | €73,349 | -€25,920 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €16,915 | €912 | -€16,003 | -94.6% |
| Trade debts | 44 | €3,059 | €2,994 | -€65 | -2.1% |
| Suppliers | 440/4 | €3,059 | €2,994 | -€65 | -2.1% |
| Taxes, remuneration and social security | 45 | €19,295 | €40,969 | +€21,674 | +112% |
| Taxes | 450/3 | €19,295 | €40,969 | +€21,674 | +112% |
| Other amounts payable | 47/48 | €60,000 | €28,474 | -€31,526 | -52.5% |
| Accrued charges and deferred income | 492/3 | - | €32 | +€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,786 | €7,201 | +€415 | +6.1% |
| Other operating charges | 640/8 | €579 | €858 | +€279 | +48.2% |
| Gross operating margin | 9900 | €71,067 | €160,040 | +€88,973 | +125% |
| Operating profit (loss) | 9901 | €63,702 | €151,981 | +€88,279 | +139% |
| Financial income | 75/76B | €63 | €1,315 | +€1,252 | +1,987% |
| Recurring financial income | 75 | €63 | €1,315 | +€1,252 | +1,987% |
| Financial charges | 65/66B | €3,626 | €2,357 | -€1,269 | -35.0% |
| Recurring financial charges | 65 | €3,626 | €2,357 | -€1,269 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €60,139 | €150,939 | +€90,800 | +151% |
| Income taxes | 67/77 | €15,277 | €39,500 | +€24,223 | +159% |
| Profit (loss) for the period | 9904 | €44,862 | €111,439 | +€66,577 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €44,862 | €111,439 | +€66,577 | +148% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.