MPM 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.
MPM CONSULTING
Largest movements
- Tangible fixed assets -€1,079
down €1,079 (-57.0%), from €1,893 to €814
- Cash -€435
down €435 (-100.0%), from €435 to €0
mainly Net result for the year (-€17,563) and Tax, wage and social debts (-€140)
- Receivables within one year -€119
down €119 (-10.4%), from €1,138 to €1,020
of which Other amounts receivable: -€633
- Profit (loss) carried forward -€17,563
down €17,563 (-136.2%), from -€12,892 to -€30,454
- Other debts +€16,004
up €16,004 (+115.2%), from €13,892 to €29,896
- Tax, wage and social debts -€140
down €140 (-25.4%), from €552 to €412
of which Remuneration and social security: -€320
- Short-term financial debts +€82
new in 2025: €82
- Gross operating margin -€5,888
down €5,888 (-100.6%), from -€5,851 to -€11,739
- Financial charges -€842
down €842 (-16.5%), from €5,087 to €4,245
- Depreciation -€265
down €265 (-19.7%), from €1,343 to €1,079
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 | €4,052 | €2,436 | -€1,617 | -39.9% |
| Fixed assets | 21/28 | €1,893 | €814 | -€1,079 | -57.0% |
| Tangible fixed assets | 22/27 | €1,893 | €814 | -€1,079 | -57.0% |
| Furniture and vehicles | 24 | €1,893 | €814 | -€1,079 | -57.0% |
| Current assets | 29/58 | €2,160 | €1,622 | -€538 | -24.9% |
| Amounts receivable within one year | 40/41 | €1,138 | €1,020 | -€119 | -10.4% |
| Trade receivables | 40 | - | €514 | +€514 | |
| Other amounts receivable | 41 | €1,138 | €505 | -€633 | -55.6% |
| Cash at bank and in hand | 54/58 | €435 | €0 | -€435 | -100.0% |
| Deferred charges and accrued income | 490/1 | €586 | €602 | +€16 | +2.7% |
| Total equity and liabilities | 10/49 | €4,052 | €2,436 | -€1,617 | -39.9% |
| Equity | 10/15 | -€10,392 | -€27,954 | -€17,563 | -169.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,892 | -€30,454 | -€17,563 | -136.2% |
| Amounts payable | 17/49 | €14,444 | €30,390 | +€15,946 | +110.4% |
| Amounts payable within one year | 42/48 | €14,444 | €30,390 | +€15,946 | +110.4% |
| Financial debts | 43 | - | €82 | +€82 | |
| Credit institutions | 430/8 | - | €82 | +€82 | |
| Taxes, remuneration and social security | 45 | €552 | €412 | -€140 | -25.4% |
| Taxes | 450/3 | €232 | €412 | +€180 | +77.5% |
| Remuneration and social security | 454/9 | €320 | €0 | -€320 | -100.0% |
| Other amounts payable | 47/48 | €13,892 | €29,896 | +€16,004 | +115.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343 | €1,079 | -€265 | -19.7% |
| Other operating charges | 640/8 | €379 | €320 | -€59 | -15.5% |
| Gross operating margin | 9900 | -€5,851 | -€11,739 | -€5,888 | -100.6% |
| Operating profit (loss) | 9901 | -€7,573 | -€13,137 | -€5,565 | -73.5% |
| Financial charges | 65/66B | €5,087 | €4,245 | -€842 | -16.5% |
| Recurring financial charges | 65 | €5,087 | €4,245 | -€842 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,660 | -€17,383 | -€4,723 | -37.3% |
| Income taxes | 67/77 | €232 | €180 | -€52 | -22.5% |
| Profit (loss) for the period | 9904 | -€12,892 | -€17,563 | -€4,671 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,892 | -€17,563 | -€4,671 | -36.2% |
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 7 October 2026 via checked.be.