MPS CONSULTING: 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.
MPS CONSULTING
Largest movements
- Tangible fixed assets -€21,479
down €21,479 (-39.5%), from €54,328 to €32,849
of which Furniture and vehicles: -€17,735
- Receivables within one year +€17,033
up €17,033 (+104.2%), from €16,343 to €33,376
of which Trade receivables: +€15,649
- Debts after one year -€9,873
down €9,873 (-37.0%), from €26,671 to €16,798
- Trade debts +€5,128
up €5,128 (+63.0%), from €8,144 to €13,272
- Profit (loss) carried forward +€3,334
up €3,334 (+50.3%), from €6,622 to €9,956
- Tax, wage and social debts -€3,228
down €3,228 (-15.6%), from €20,734 to €17,507
- Depreciation -€6,865
down €6,865 (-58.7%), from €11,698 to €4,833
- Other operating charges -€1,980
down €1,980 (-57.8%), from €3,424 to €1,444
- Gross operating margin -€1,837
down €1,837 (-13.2%), from €13,882 to €12,045
- Financial income +€1,390
up €1,390 (+165.6%), from €839 to €2,229
- Financial charges -€400
down €400 (-12.4%), from €3,222 to €2,822
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 | €73,067 | €68,905 | -€4,162 | -5.7% |
| Fixed assets | 21/28 | €54,328 | €32,849 | -€21,479 | -39.5% |
| Tangible fixed assets | 22/27 | €54,328 | €32,849 | -€21,479 | -39.5% |
| Land and buildings | 22 | €34,606 | €30,862 | -€3,744 | -10.8% |
| Furniture and vehicles | 24 | €19,722 | €1,986 | -€17,735 | -89.9% |
| Current assets | 29/58 | €18,739 | €36,057 | +€17,317 | +92.4% |
| Amounts receivable within one year | 40/41 | €16,343 | €33,376 | +€17,033 | +104.2% |
| Trade receivables | 40 | €4,038 | €19,687 | +€15,649 | +387.6% |
| Other amounts receivable | 41 | €12,306 | €13,689 | +€1,383 | +11.2% |
| Cash at bank and in hand | 54/58 | €2,076 | €2,230 | +€154 | +7.4% |
| Deferred charges and accrued income | 490/1 | €320 | €451 | +€131 | +41.0% |
| Total equity and liabilities | 10/49 | €73,067 | €68,905 | -€4,162 | -5.7% |
| Equity | 10/15 | €8,122 | €11,456 | +€3,334 | +41.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,622 | €9,956 | +€3,334 | +50.3% |
| Amounts payable | 17/49 | €64,945 | €57,449 | -€7,496 | -11.5% |
| Amounts payable after more than one year | 17 | €26,671 | €16,798 | -€9,873 | -37.0% |
| Financial debts | 170/4 | €26,671 | €16,798 | -€9,873 | -37.0% |
| Amounts payable within one year | 42/48 | €38,274 | €40,651 | +€2,377 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €9,396 | €9,873 | +€476 | +5.1% |
| Trade debts | 44 | €8,144 | €13,272 | +€5,128 | +63.0% |
| Suppliers | 440/4 | €8,144 | €13,272 | +€5,128 | +63.0% |
| Taxes, remuneration and social security | 45 | €20,734 | €17,507 | -€3,228 | -15.6% |
| Taxes | 450/3 | €20,734 | €17,507 | -€3,228 | -15.6% |
| Non-recurring operating income | 76A | - | €2,633 | +€2,633 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,698 | €4,833 | -€6,865 | -58.7% |
| Other operating charges | 640/8 | €3,424 | €1,444 | -€1,980 | -57.8% |
| Gross operating margin | 9900 | €13,882 | €12,045 | -€1,837 | -13.2% |
| Operating profit (loss) | 9901 | -€1,240 | €5,768 | +€7,007 | |
| Financial income | 75/76B | €839 | €2,229 | +€1,390 | +165.6% |
| Recurring financial income | 75 | €839 | €2,229 | +€1,390 | +165.6% |
| Financial charges | 65/66B | €3,222 | €2,822 | -€400 | -12.4% |
| Recurring financial charges | 65 | €3,222 | €2,822 | -€400 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,622 | €5,175 | +€8,797 | |
| Income taxes | 67/77 | €1,996 | €1,841 | -€155 | -7.8% |
| Profit (loss) for the period | 9904 | -€5,618 | €3,334 | +€8,952 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,618 | €3,334 | +€8,952 |
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 11 October 2026 via checked.be.