MPA 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.
MPA Consulting
Largest movements
- Current investments -€254,115
no longer reported in 2024 (was €254,115)
- Cash +€33,697
up €33,697 (+39.7%), from €84,973 to €118,670
mainly Current investments (+€254,115) and Net result for the year (+€90,627)
- Receivables within one year +€4,811
new in 2024: €4,811
of which Other amounts receivable: +€2,887
- Other debts -€171,431
down €171,431 (-66.9%), from €256,431 to €85,000
- Tax, wage and social debts -€40,018
down €40,018 (-50.5%), from €79,190 to €39,172
- Reserves -€9,373
down €9,373 (-46.9%), from €19,990 to €10,617
- Trade debts +€4,233
up €4,233 (+111.2%), from €3,806 to €8,039
- Financial income +€12,995
new in 2024: €12,995
- Gross operating margin +€9,007
up €9,007 (+8.5%), from €106,482 to €115,488
- Taxes +€8,357
up €8,357 (+39.7%), from €21,034 to €29,392
- Depreciation +€2,038
up €2,038 (+44.3%), from €4,603 to €6,641
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €361,917 | €145,328 | -€216,589 | -59.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €22,829 | €21,792 | -€1,037 | -4.5% |
| Tangible fixed assets | 22/27 | €22,829 | €21,792 | -€1,037 | -4.5% |
| Plant, machinery and equipment | 23 | €19,972 | €15,371 | -€4,600 | -23.0% |
| Furniture and vehicles | 24 | €2,857 | €6,420 | +€3,563 | +124.7% |
| Current assets | 29/58 | €339,088 | €123,536 | -€215,552 | -63.6% |
| Amounts receivable within one year | 40/41 | - | €4,811 | +€4,811 | |
| Trade receivables | 40 | - | €1,923 | +€1,923 | |
| Other amounts receivable | 41 | - | €2,887 | +€2,887 | |
| Current investments | 50/53 | €254,115 | - | -€254,115 | |
| Cash at bank and in hand | 54/58 | €84,973 | €118,670 | +€33,697 | +39.7% |
| Deferred charges and accrued income | 490/1 | - | €56 | +€56 | |
| Total equity and liabilities | 10/49 | €361,917 | €145,328 | -€216,589 | -59.8% |
| Equity | 10/15 | €22,490 | €13,117 | -€9,373 | -41.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €19,990 | €10,617 | -€9,373 | -46.9% |
| Distributable reserves | 133 | €19,990 | €10,617 | -€9,373 | -46.9% |
| Amounts payable | 17/49 | €339,427 | €132,211 | -€207,216 | -61.0% |
| Amounts payable within one year | 42/48 | €339,427 | €132,211 | -€207,216 | -61.0% |
| Trade debts | 44 | €3,806 | €8,039 | +€4,233 | +111.2% |
| Suppliers | 440/4 | €3,806 | €8,039 | +€4,233 | +111.2% |
| Taxes, remuneration and social security | 45 | €79,190 | €39,172 | -€40,018 | -50.5% |
| Taxes | 450/3 | €79,190 | €39,172 | -€40,018 | -50.5% |
| Other amounts payable | 47/48 | €256,431 | €85,000 | -€171,431 | -66.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,603 | €6,641 | +€2,038 | +44.3% |
| Other operating charges | 640/8 | €1,262 | €1,586 | +€324 | +25.6% |
| Gross operating margin | 9900 | €106,482 | €115,488 | +€9,007 | +8.5% |
| Operating profit (loss) | 9901 | €100,617 | €107,262 | +€6,645 | +6.6% |
| Financial income | 75/76B | - | €12,995 | +€12,995 | |
| Recurring financial income | 75 | - | €12,995 | +€12,995 | |
| Financial charges | 65/66B | €253 | €239 | -€15 | -5.9% |
| Recurring financial charges | 65 | €253 | €239 | -€15 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €100,363 | €120,018 | +€19,655 | +19.6% |
| Income taxes | 67/77 | €21,034 | €29,392 | +€8,357 | +39.7% |
| Profit (loss) for the period | 9904 | €79,329 | €90,627 | +€11,298 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €79,329 | €90,627 | +€11,298 | +14.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.