MPM CONSULT: 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.
MPM CONSULT
Largest movements
- Cash +€31,471
up €31,471 (+22.4%), from €140,709 to €172,180
mainly Receivables after one year (+€20,203) and Net result for the year (+€17,012)
- Receivables after one year -€20,203
no longer reported in 2025 (was €20,203)
- Receivables within one year +€18,756
new in 2025: €18,756
of which Trade receivables: +€18,116
- Tangible fixed assets -€14,629
down €14,629 (-37.5%), from €39,034 to €24,405
of which Furniture and vehicles: -€12,287
- Reserves +€9,012
up €9,012 (+7.9%), from €113,894 to €122,906
- Other debts +€7,528
up €7,528 (+212%), from €3,544 to €11,072
- Gross operating margin -€7,224
down €7,224 (-16.4%), from €44,068 to €36,844
- Financial income +€3,383
new in 2025: €3,383
- Taxes -€938
down €938 (-10.1%), from €9,313 to €8,375
- Depreciation -€891
down €891 (-5.7%), from €15,520 to €14,629
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 | €201,659 | €216,798 | +€15,139 | +7.5% |
| Fixed assets | 21/28 | €39,034 | €24,405 | -€14,629 | -37.5% |
| Tangible fixed assets | 22/27 | €39,034 | €24,405 | -€14,629 | -37.5% |
| Plant, machinery and equipment | 23 | €4,712 | €2,371 | -€2,341 | -49.7% |
| Furniture and vehicles | 24 | €34,322 | €22,035 | -€12,287 | -35.8% |
| Current assets | 29/58 | €162,625 | €192,392 | +€29,767 | +18.3% |
| Amounts receivable after more than one year | 29 | €20,203 | - | -€20,203 | |
| Trade receivables | 290 | €20,203 | - | -€20,203 | |
| Amounts receivable within one year | 40/41 | - | €18,756 | +€18,756 | |
| Trade receivables | 40 | - | €18,116 | +€18,116 | |
| Other amounts receivable | 41 | - | €640 | +€640 | |
| Cash at bank and in hand | 54/58 | €140,709 | €172,180 | +€31,471 | +22.4% |
| Deferred charges and accrued income | 490/1 | €1,713 | €1,456 | -€257 | -15.0% |
| Total equity and liabilities | 10/49 | €201,659 | €216,798 | +€15,139 | +7.5% |
| Equity | 10/15 | €193,894 | €202,906 | +€9,012 | +4.6% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €113,894 | €122,906 | +€9,012 | +7.9% |
| Distributable reserves | 133 | €113,894 | €122,906 | +€9,012 | +7.9% |
| Amounts payable | 17/49 | €7,765 | €13,892 | +€6,127 | +78.9% |
| Amounts payable within one year | 42/48 | €7,765 | €13,892 | +€6,127 | +78.9% |
| Trade debts | 44 | €195 | €142 | -€53 | -27.0% |
| Suppliers | 440/4 | €195 | €142 | -€53 | -27.0% |
| Taxes, remuneration and social security | 45 | €4,025 | €2,677 | -€1,348 | -33.5% |
| Taxes | 450/3 | €4,025 | €2,677 | -€1,348 | -33.5% |
| Other amounts payable | 47/48 | €3,544 | €11,072 | +€7,528 | +212% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,520 | €14,629 | -€891 | -5.7% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €44,068 | €36,844 | -€7,224 | -16.4% |
| Operating profit (loss) | 9901 | €28,549 | €22,088 | -€6,461 | -22.6% |
| Financial income | 75/76B | - | €3,383 | +€3,383 | |
| Recurring financial income | 75 | - | €3,383 | +€3,383 | |
| Financial charges | 65/66B | €211 | €84 | -€127 | -60.0% |
| Recurring financial charges | 65 | €211 | €84 | -€127 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €28,338 | €25,387 | -€2,951 | -10.4% |
| Income taxes | 67/77 | €9,313 | €8,375 | -€938 | -10.1% |
| Profit (loss) for the period | 9904 | €19,025 | €17,012 | -€2,013 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,025 | €17,012 | -€2,013 | -10.6% |
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 25 October 2026 via checked.be.