MPLR CONSULTANTS: 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.
MPLR CONSULTANTS
Largest movements
- Deferred charges and accrued income +€11,986
up €11,986 (+593%), from €2,022 to €14,008
- Receivables within one year +€11,500
up €11,500 (+107%), from €10,699 to €22,198
of which Other amounts receivable: +€9,322
- Cash -€4,407
down €4,407 (-13.0%), from €33,814 to €29,408
mainly Debts after one year (-€12,600) and Deferred charges and accrued income (-€11,986)
- Tangible fixed assets +€3,501
up €3,501 (+78.6%), from €4,455 to €7,956
- Profit (loss) carried forward +€42,923
up €42,923 (+275%), from €15,604 to €58,527
- Debts after one year -€12,600
no longer reported in 2025 (was €12,600)
- Tax, wage and social debts -€4,340
down €4,340 (-25.4%), from €17,074 to €12,734
- Trade debts -€2,273
down €2,273 (-62.9%), from €3,614 to €1,341
- Accrued charges and deferred income -€1,131
down €1,131 (-94.4%), from €1,198 to €67
- Gross operating margin +€61,490
up €61,490 (+19,113%), from €322 to €61,812
- Taxes +€12,361
up €12,361 (+947%), from €1,306 to €13,666
- Other operating charges +€1,395
up €1,395 (+2,114%), from €66 to €1,461
- Depreciation +€1,363
up €1,363 (+216%), from €631 to €1,995
- Financial charges +€1,065
up €1,065 (+1,076%), from €99 to €1,164
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 | €50,990 | €73,570 | +€22,580 | +44.3% |
| Fixed assets | 21/28 | €4,455 | €7,956 | +€3,501 | +78.6% |
| Tangible fixed assets | 22/27 | €4,455 | €7,956 | +€3,501 | +78.6% |
| Furniture and vehicles | 24 | €4,455 | €7,956 | +€3,501 | +78.6% |
| Current assets | 29/58 | €46,535 | €65,614 | +€19,079 | +41.0% |
| Amounts receivable within one year | 40/41 | €10,699 | €22,198 | +€11,500 | +107% |
| Trade receivables | 40 | €10,164 | €12,342 | +€2,178 | +21.4% |
| Other amounts receivable | 41 | €535 | €9,856 | +€9,322 | +1,744% |
| Cash at bank and in hand | 54/58 | €33,814 | €29,408 | -€4,407 | -13.0% |
| Deferred charges and accrued income | 490/1 | €2,022 | €14,008 | +€11,986 | +593% |
| Total equity and liabilities | 10/49 | €50,990 | €73,570 | +€22,580 | +44.3% |
| Equity | 10/15 | €16,504 | €59,427 | +€42,923 | +260% |
| Contributions | 10/11 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,604 | €58,527 | +€42,923 | +275% |
| Amounts payable | 17/49 | €34,486 | €14,142 | -€20,343 | -59.0% |
| Amounts payable after more than one year | 17 | €12,600 | - | -€12,600 | |
| Financial debts | 170/4 | €12,600 | - | -€12,600 | |
| Amounts payable within one year | 42/48 | €20,688 | €14,075 | -€6,613 | -32.0% |
| Trade debts | 44 | €3,614 | €1,341 | -€2,273 | -62.9% |
| Suppliers | 440/4 | €3,614 | €1,341 | -€2,273 | -62.9% |
| Taxes, remuneration and social security | 45 | €17,074 | €12,734 | -€4,340 | -25.4% |
| Taxes | 450/3 | €17,074 | €12,734 | -€4,340 | -25.4% |
| Accrued charges and deferred income | 492/3 | €1,198 | €67 | -€1,131 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €1,995 | +€1,363 | +216% |
| Other operating charges | 640/8 | €66 | €1,461 | +€1,395 | +2,114% |
| Non-recurring operating charges | 66A | - | €728 | +€728 | |
| Gross operating margin | 9900 | €322 | €61,812 | +€61,490 | +19,113% |
| Operating profit (loss) | 9901 | -€376 | €57,627 | +€58,003 | |
| Financial income | 75/76B | - | €127 | +€127 | |
| Recurring financial income | 75 | - | €127 | +€127 | |
| Financial charges | 65/66B | €99 | €1,164 | +€1,065 | +1,076% |
| Recurring financial charges | 65 | €99 | €1,164 | +€1,065 | +1,076% |
| Profit (loss) for the period before taxes | 9903 | -€475 | €56,590 | +€57,064 | |
| Income taxes | 67/77 | €1,306 | €13,666 | +€12,361 | +947% |
| Profit (loss) for the period | 9904 | -€1,780 | €42,923 | +€44,704 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,780 | €42,923 | +€44,704 |
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 18 October 2026 via checked.be.