MP PARTNERS 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.
MP PARTNERS CONSULT
Largest movements
- Receivables within one year +€17,845
up €17,845 (+27.2%), from €65,617 to €83,462
of which Other amounts receivable: +€14,334
- Tangible fixed assets -€8,227
down €8,227 (-3.4%), from €241,561 to €233,334
of which Land and buildings: -€6,595
- Cash -€3,596
down €3,596 (-35.2%), from €10,227 to €6,631
mainly Receivables within one year (-€17,845) and Debts after one year (-€14,431)
- Reserves +€17,200
up €17,200 (+33.4%), from €51,473 to €68,673
of which Distributable reserves: +€17,200
- Debts after one year -€14,431
down €14,431 (-7.5%), from €191,751 to €177,320
- Trade debts +€4,754
up €4,754 (+113%), from €4,207 to €8,961
- Gross operating margin +€12,912
up €12,912 (+33.3%), from €38,742 to €51,654
- Taxes +€4,672
up €4,672 (+102%), from €4,595 to €9,266
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 | €318,288 | €326,357 | +€8,070 | +2.5% |
| Fixed assets | 21/28 | €242,224 | €233,997 | -€8,227 | -3.4% |
| Tangible fixed assets | 22/27 | €241,561 | €233,334 | -€8,227 | -3.4% |
| Land and buildings | 22 | €234,583 | €227,989 | -€6,595 | -2.8% |
| Plant, machinery and equipment | 23 | €6,805 | €5,344 | -€1,461 | -21.5% |
| Furniture and vehicles | 24 | €173 | €2 | -€171 | -99.0% |
| Financial fixed assets | 28 | €663 | €663 | = | 0.0% |
| Current assets | 29/58 | €76,063 | €92,360 | +€16,297 | +21.4% |
| Amounts receivable within one year | 40/41 | €65,617 | €83,462 | +€17,845 | +27.2% |
| Trade receivables | 40 | €3,609 | €7,120 | +€3,511 | +97.3% |
| Other amounts receivable | 41 | €62,008 | €76,342 | +€14,334 | +23.1% |
| Cash at bank and in hand | 54/58 | €10,227 | €6,631 | -€3,596 | -35.2% |
| Deferred charges and accrued income | 490/1 | €220 | €2,267 | +€2,047 | +933% |
| Total equity and liabilities | 10/49 | €318,288 | €326,357 | +€8,070 | +2.5% |
| Equity | 10/15 | €82,307 | €99,589 | +€17,282 | +21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,473 | €68,673 | +€17,200 | +33.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,433 | €23,433 | = | 0.0% |
| Distributable reserves | 133 | €26,180 | €43,380 | +€17,200 | +65.7% |
| Profit (loss) carried forward | 14 | €12,233 | €12,315 | +€82 | +0.7% |
| Amounts payable | 17/49 | €235,981 | €226,769 | -€9,212 | -3.9% |
| Amounts payable after more than one year | 17 | €191,751 | €177,320 | -€14,431 | -7.5% |
| Financial debts | 170/4 | €191,751 | €177,320 | -€14,431 | -7.5% |
| Amounts payable within one year | 42/48 | €43,752 | €49,449 | +€5,697 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €15,204 | €16,062 | +€858 | +5.6% |
| Trade debts | 44 | €4,207 | €8,961 | +€4,754 | +113% |
| Suppliers | 440/4 | €4,207 | €8,961 | +€4,754 | +113% |
| Taxes, remuneration and social security | 45 | €14,342 | €14,426 | +€84 | +0.6% |
| Taxes | 450/3 | €14,342 | €14,426 | +€84 | +0.6% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €478 | - | -€478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,341 | €8,227 | -€114 | -1.4% |
| Other operating charges | 640/8 | €2,273 | €2,353 | +€79 | +3.5% |
| Gross operating margin | 9900 | €38,742 | €51,654 | +€12,912 | +33.3% |
| Operating profit (loss) | 9901 | €28,128 | €41,075 | +€12,947 | +46.0% |
| Financial income | 75/76B | €2,650 | €2,934 | +€284 | +10.7% |
| Recurring financial income | 75 | €2,650 | €2,934 | +€284 | +10.7% |
| Financial charges | 65/66B | €7,900 | €7,460 | -€440 | -5.6% |
| Recurring financial charges | 65 | €7,900 | €7,460 | -€440 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €22,878 | €36,549 | +€13,670 | +59.8% |
| Income taxes | 67/77 | €4,595 | €9,266 | +€4,672 | +102% |
| Profit (loss) for the period | 9904 | €18,283 | €27,282 | +€8,999 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,283 | €27,282 | +€8,999 | +49.2% |
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 20 October 2026 via checked.be.