MPT 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.
MPT CONSULTING
Largest movements
- Cash +€70,832
up €70,832 (+14.4%), from €492,084 to €562,916
mainly Other debts (+€442,237) and Net result for the year (+€163,593)
- Tangible fixed assets -€9,659
down €9,659 (-48.1%), from €20,086 to €10,427
- Other debts +€442,237
up €442,237 (+387%), from €114,262 to €556,499
- Profit (loss) carried forward -€386,407
down €386,407 (-99.6%), from €387,890 to €1,483
- Gross operating margin +€20,260
up €20,260 (+10.0%), from €202,429 to €222,689
- Taxes +€4,882
up €4,882 (+11.2%), from €43,406 to €48,289
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 | €523,160 | €582,072 | +€58,912 | +11.3% |
| Fixed assets | 21/28 | €20,236 | €10,577 | -€9,659 | -47.7% |
| Tangible fixed assets | 22/27 | €20,086 | €10,427 | -€9,659 | -48.1% |
| Furniture and vehicles | 24 | €20,086 | €10,427 | -€9,659 | -48.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €502,924 | €571,495 | +€68,571 | +13.6% |
| Amounts receivable within one year | 40/41 | €10,579 | €8,305 | -€2,274 | -21.5% |
| Other amounts receivable | 41 | €10,579 | €8,305 | -€2,274 | -21.5% |
| Cash at bank and in hand | 54/58 | €492,084 | €562,916 | +€70,832 | +14.4% |
| Deferred charges and accrued income | 490/1 | €261 | €274 | +€13 | +4.9% |
| Total equity and liabilities | 10/49 | €523,160 | €582,072 | +€58,912 | +11.3% |
| Equity | 10/15 | €390,090 | €3,683 | -€386,407 | -99.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €387,890 | €1,483 | -€386,407 | -99.6% |
| Amounts payable | 17/49 | €133,069 | €578,388 | +€445,319 | +335% |
| Amounts payable within one year | 42/48 | €133,069 | €578,388 | +€445,319 | +335% |
| Trade debts | 44 | €3,058 | €770 | -€2,288 | -74.8% |
| Suppliers | 440/4 | €3,058 | €770 | -€2,288 | -74.8% |
| Taxes, remuneration and social security | 45 | €15,750 | €21,119 | +€5,370 | +34.1% |
| Taxes | 450/3 | €12,900 | €18,269 | +€5,370 | +41.6% |
| Remuneration and social security | 454/9 | €2,850 | €2,850 | = | 0.0% |
| Other amounts payable | 47/48 | €114,262 | €556,499 | +€442,237 | +387% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,659 | €9,659 | = | 0.0% |
| Other operating charges | 640/8 | €739 | €862 | +€123 | +16.7% |
| Gross operating margin | 9900 | €202,429 | €222,689 | +€20,260 | +10.0% |
| Operating profit (loss) | 9901 | €192,031 | €212,168 | +€20,136 | +10.5% |
| Financial charges | 65/66B | €292 | €286 | -€6 | -2.0% |
| Recurring financial charges | 65 | €292 | €286 | -€6 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €191,739 | €211,882 | +€20,142 | +10.5% |
| Income taxes | 67/77 | €43,406 | €48,289 | +€4,882 | +11.2% |
| Profit (loss) for the period | 9904 | €148,333 | €163,593 | +€15,260 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €148,333 | €163,593 | +€15,260 | +10.3% |
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.