MP8 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.
MP8 Consulting
Largest movements
- Cash +€73,248
up €73,248 (+1026.3%), from €7,137 to €80,385
mainly Investment in fixed assets (net) (+€56,569) and Depreciation (+€14,598)
- Tangible fixed assets -€71,168
down €71,168 (-77.7%), from €91,640 to €20,472
of which Furniture and vehicles: -€69,821
- Deferred charges and accrued income -€5,772
down €5,772 (-95.4%), from €6,049 to €277
- Debts after one year -€19,743
down €19,743 (-45.8%), from €43,108 to €23,366
- Profit (loss) carried forward +€14,016
up €14,016 (+24.4%), from -€57,509 to -€43,493
- Other debts +€7,510
up €7,510 (+13.5%), from €55,582 to €63,093
- Trade debts -€2,446
down €2,446 (-18.1%), from €13,510 to €11,064
- Current portion of long-term debt -€1,317
down €1,317 (-6.0%), from €22,075 to €20,758
- Depreciation -€14,907
down €14,907 (-50.5%), from €29,506 to €14,598
- Gross operating margin +€13,227
up €13,227 (+70.8%), from €18,672 to €31,899
- Other operating charges -€1,701
down €1,701 (-62.5%), from €2,723 to €1,022
- Financial charges -€654
down €654 (-25.7%), from €2,548 to €1,894
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 | €113,162 | €110,060 | -€3,101 | -2.7% |
| Fixed assets | 21/28 | €91,640 | €20,472 | -€71,168 | -77.7% |
| Tangible fixed assets | 22/27 | €91,640 | €20,472 | -€71,168 | -77.7% |
| Furniture and vehicles | 24 | €79,447 | €9,625 | -€69,821 | -87.9% |
| Other tangible fixed assets | 26 | €12,193 | €10,847 | -€1,346 | -11.0% |
| Current assets | 29/58 | €21,522 | €89,588 | +€68,066 | +316.3% |
| Amounts receivable within one year | 40/41 | €8,336 | €8,926 | +€590 | +7.1% |
| Trade receivables | 40 | €2,998 | €8,926 | +€5,928 | +197.7% |
| Other amounts receivable | 41 | €5,338 | - | -€5,338 | |
| Cash at bank and in hand | 54/58 | €7,137 | €80,385 | +€73,248 | +1026.3% |
| Deferred charges and accrued income | 490/1 | €6,049 | €277 | -€5,772 | -95.4% |
| Total equity and liabilities | 10/49 | €113,162 | €110,060 | -€3,101 | -2.7% |
| Equity | 10/15 | -€25,879 | -€11,864 | +€14,016 | +54.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,429 | €25,429 | = | 0.0% |
| Distributable reserves | 133 | €25,429 | €25,429 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,509 | -€43,493 | +€14,016 | +24.4% |
| Amounts payable | 17/49 | €139,041 | €121,924 | -€17,117 | -12.3% |
| Amounts payable after more than one year | 17 | €43,108 | €23,366 | -€19,743 | -45.8% |
| Financial debts | 170/4 | €43,108 | €23,366 | -€19,743 | -45.8% |
| Amounts payable within one year | 42/48 | €95,323 | €97,491 | +€2,168 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €22,075 | €20,758 | -€1,317 | -6.0% |
| Financial debts | 43 | €880 | €336 | -€544 | -61.8% |
| Credit institutions | 430/8 | €880 | €336 | -€544 | -61.8% |
| Trade debts | 44 | €13,510 | €11,064 | -€2,446 | -18.1% |
| Suppliers | 440/4 | €13,510 | €11,064 | -€2,446 | -18.1% |
| Taxes, remuneration and social security | 45 | €3,276 | €2,240 | -€1,036 | -31.6% |
| Taxes | 450/3 | €3,276 | €2,240 | -€1,036 | -31.6% |
| Other amounts payable | 47/48 | €55,582 | €63,093 | +€7,510 | +13.5% |
| Accrued charges and deferred income | 492/3 | €610 | €1,067 | +€457 | +75.0% |
| Non-recurring operating income | 76A | - | €18,628 | +€18,628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,506 | €14,598 | -€14,907 | -50.5% |
| Other operating charges | 640/8 | €2,723 | €1,022 | -€1,701 | -62.5% |
| Gross operating margin | 9900 | €18,672 | €31,899 | +€13,227 | +70.8% |
| Operating profit (loss) | 9901 | -€13,556 | €16,279 | +€29,835 | |
| Financial income | 75/76B | €108 | €0 | -€108 | -100.0% |
| Recurring financial income | 75 | €108 | €0 | -€108 | -100.0% |
| Financial charges | 65/66B | €2,548 | €1,894 | -€654 | -25.7% |
| Recurring financial charges | 65 | €2,548 | €1,894 | -€654 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,996 | €14,385 | +€30,382 | |
| Income taxes | 67/77 | €383 | €370 | -€14 | -3.6% |
| Profit (loss) for the period | 9904 | -€16,380 | €14,016 | +€30,395 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,380 | €14,016 | +€30,395 |
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.