MPConsulting: 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.
MPConsulting
Largest movements
- Cash -€6,047
down €6,047 (-86.4%), from €6,996 to €949
mainly Net result for the year (-€15,134) and Receivables within one year (-€1,916)
- Receivables within one year +€1,916
up €1,916 (+707.9%), from €271 to €2,186
of which Trade receivables: +€2,145
- Tangible fixed assets -€1,041
down €1,041 (-87.8%), from €1,185 to €145
- Deferred charges and accrued income -€201
down €201 (-14.6%), from €1,384 to €1,182
- Profit (loss) carried forward -€15,134
down €15,134 (-52.5%), from -€28,818 to -€43,952
- Other debts +€8,477
up €8,477 (+10630.7%), from €80 to €8,557
- Trade debts +€1,496
up €1,496 (+105.1%), from €1,423 to €2,919
- Tax, wage and social debts -€212
down €212 (-89.6%), from €237 to €25
- Depreciation -€1,583
down €1,583 (-60.3%), from €2,623 to €1,041
- Gross operating margin -€1,363
down €1,363 (-11.3%), from -€12,029 to -€13,392
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 | €10,405 | €5,032 | -€5,373 | -51.6% |
| Fixed assets | 21/28 | €1,755 | €714 | -€1,041 | -59.3% |
| Tangible fixed assets | 22/27 | €1,185 | €145 | -€1,041 | -87.8% |
| Furniture and vehicles | 24 | €1,185 | €145 | -€1,041 | -87.8% |
| Financial fixed assets | 28 | €569 | €569 | = | 0.0% |
| Current assets | 29/58 | €8,651 | €4,318 | -€4,333 | -50.1% |
| Amounts receivable within one year | 40/41 | €271 | €2,186 | +€1,916 | +707.9% |
| Trade receivables | 40 | - | €2,145 | +€2,145 | |
| Other amounts receivable | 41 | €271 | €41 | -€229 | -84.7% |
| Cash at bank and in hand | 54/58 | €6,996 | €949 | -€6,047 | -86.4% |
| Deferred charges and accrued income | 490/1 | €1,384 | €1,182 | -€201 | -14.6% |
| Total equity and liabilities | 10/49 | €10,405 | €5,032 | -€5,373 | -51.6% |
| Equity | 10/15 | €8,666 | -€6,468 | -€15,134 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,084 | €25,084 | = | 0.0% |
| 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 | €224 | €224 | = | 0.0% |
| Distributable reserves | 133 | €23,000 | €23,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,818 | -€43,952 | -€15,134 | -52.5% |
| Amounts payable | 17/49 | €1,739 | €11,500 | +€9,761 | +561.2% |
| Amounts payable within one year | 42/48 | €1,739 | €11,500 | +€9,761 | +561.2% |
| Trade debts | 44 | €1,423 | €2,919 | +€1,496 | +105.1% |
| Suppliers | 440/4 | €1,423 | €2,919 | +€1,496 | +105.1% |
| Taxes, remuneration and social security | 45 | €237 | €25 | -€212 | -89.6% |
| Taxes | 450/3 | €237 | €25 | -€212 | -89.6% |
| Other amounts payable | 47/48 | €80 | €8,557 | +€8,477 | +10630.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,623 | €1,041 | -€1,583 | -60.3% |
| Other operating charges | 640/8 | €282 | €293 | +€11 | +3.8% |
| Non-recurring operating charges | 66A | €72 | - | -€72 | |
| Gross operating margin | 9900 | -€12,029 | -€13,392 | -€1,363 | -11.3% |
| Operating profit (loss) | 9901 | -€15,006 | -€14,725 | +€281 | +1.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +150.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +150.0% |
| Financial charges | 65/66B | €73 | €135 | +€62 | +85.2% |
| Recurring financial charges | 65 | €73 | €135 | +€62 | +85.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,079 | -€14,860 | +€219 | +1.5% |
| Income taxes | 67/77 | €207 | €275 | +€68 | +32.7% |
| Profit (loss) for the period | 9904 | -€15,286 | -€15,134 | +€152 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,286 | -€15,134 | +€152 | +1.0% |
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 6 October 2026 via checked.be.