MPD 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.
MPD CONSULTING
Largest movements
- Receivables within one year +€62,715
up €62,715 (+54.5%), from €115,074 to €177,790
- Cash -€15,051
down €15,051 (-44.7%), from €33,633 to €18,582
mainly Contributions, distributions and other (-€172,143) and Receivables within one year (-€62,715)
- Other debts +€172,143
new in 2025: €172,143
- Profit (loss) carried forward -€99,691
no longer reported in 2025 (was €99,691)
- Reserves -€19,584
no longer reported in 2025 (was €19,584)
- Trade debts -€7,255
down €7,255 (-80.2%), from €9,044 to €1,789
of which Suppliers: -€7,144
- Tax, wage and social debts +€2,053
up €2,053 (+11.2%), from €18,388 to €20,440
- Gross operating margin +€18,811
up €18,811 (+35.5%), from €53,029 to €71,840
- Financial charges +€4,096
up €4,096 (+1800.7%), from €227 to €4,323
- Taxes +€3,295
up €3,295 (+30.1%), from €10,942 to €14,237
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 | €148,707 | €196,372 | +€47,665 | +32.1% |
| Current assets | 29/58 | €148,707 | €196,372 | +€47,665 | +32.1% |
| Amounts receivable within one year | 40/41 | €115,074 | €177,790 | +€62,715 | +54.5% |
| Other amounts receivable | 41 | €115,074 | €177,790 | +€62,715 | +54.5% |
| Cash at bank and in hand | 54/58 | €33,633 | €18,582 | -€15,051 | -44.7% |
| Total equity and liabilities | 10/49 | €148,707 | €196,372 | +€47,665 | +32.1% |
| Equity | 10/15 | €121,275 | €2,000 | -€119,275 | -98.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,584 | - | -€19,584 | |
| Distributable reserves | 133 | €19,584 | - | -€19,584 | |
| Profit (loss) carried forward | 14 | €99,691 | - | -€99,691 | |
| Amounts payable | 17/49 | €27,432 | €194,372 | +€166,940 | +608.6% |
| Amounts payable within one year | 42/48 | €27,432 | €194,372 | +€166,940 | +608.6% |
| Trade debts | 44 | €9,044 | €1,789 | -€7,255 | -80.2% |
| Suppliers | 440/4 | €7,546 | €403 | -€7,144 | -94.7% |
| Bills of exchange payable | 441 | €1,498 | €1,386 | -€111 | -7.4% |
| Taxes, remuneration and social security | 45 | €18,388 | €20,440 | +€2,053 | +11.2% |
| Taxes | 450/3 | €18,388 | €20,440 | +€2,053 | +11.2% |
| Other amounts payable | 47/48 | - | €172,143 | +€172,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80 | - | -€80 | |
| Other operating charges | 640/8 | €400 | €412 | +€13 | +3.1% |
| Gross operating margin | 9900 | €53,029 | €71,840 | +€18,811 | +35.5% |
| Operating profit (loss) | 9901 | €52,549 | €71,428 | +€18,879 | +35.9% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €227 | €4,323 | +€4,096 | +1800.7% |
| Recurring financial charges | 65 | €227 | €4,323 | +€4,096 | +1800.7% |
| Profit (loss) for the period before taxes | 9903 | €52,327 | €67,105 | +€14,778 | +28.2% |
| Income taxes | 67/77 | €10,942 | €14,237 | +€3,295 | +30.1% |
| Profit (loss) for the period | 9904 | €41,385 | €52,867 | +€11,482 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,385 | €52,867 | +€11,482 | +27.7% |
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 2 October 2026 via checked.be.