MRO CONSEILS: 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.
MRO CONSEILS
Largest movements
- Current investments -€91,337
down €91,337 (-24.1%), from €378,727 to €287,390
- Tangible fixed assets +€54,954
up €54,954 (+322%), from €17,068 to €72,022
of which Furniture and vehicles: +€51,248
- Cash -€12,831
down €12,831 (-28.9%), from €44,423 to €31,591
mainly Contributions, distributions and other (-€120,337) and Investment in fixed assets (net) (-€59,554)
- Receivables within one year -€4,948
down €4,948 (-16.0%), from €30,918 to €25,969
- Reserves -€120,337
down €120,337 (-27.5%), from €437,762 to €317,426
- Other debts +€42,969
up €42,969 (+56.4%), from €76,127 to €119,097
- Profit (loss) carried forward +€19,003
up €19,003 (+35.4%), from -€53,630 to -€34,627
- Gross operating margin +€29,574
up €29,574, from -€3,421 to €26,152
- Financial income -€17,647
down €17,647 (-82.9%), from €21,280 to €3,633
- Depreciation -€8,143
down €8,143 (-63.9%), from €12,743 to €4,600
- Other operating charges +€3,439
up €3,439 (+165%), from €2,080 to €5,519
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,197 | €417,501 | -€53,696 | -11.4% |
| Fixed assets | 21/28 | €17,068 | €72,022 | +€54,954 | +322% |
| Tangible fixed assets | 22/27 | €17,068 | €72,022 | +€54,954 | +322% |
| Land and buildings | 22 | €453 | €0 | -€453 | -100% |
| Plant, machinery and equipment | 23 | €270 | €4,428 | +€4,158 | +1,540% |
| Furniture and vehicles | 24 | €16,345 | €67,593 | +€51,248 | +314% |
| Current assets | 29/58 | €454,129 | €345,479 | -€108,650 | -23.9% |
| Amounts receivable within one year | 40/41 | €30,918 | €25,969 | -€4,948 | -16.0% |
| Other amounts receivable | 41 | €30,918 | €25,969 | -€4,948 | -16.0% |
| Current investments | 50/53 | €378,727 | €287,390 | -€91,337 | -24.1% |
| Cash at bank and in hand | 54/58 | €44,423 | €31,591 | -€12,831 | -28.9% |
| Deferred charges and accrued income | 490/1 | €62 | €528 | +€466 | +751% |
| Total equity and liabilities | 10/49 | €471,197 | €417,501 | -€53,696 | -11.4% |
| Equity | 10/15 | €390,332 | €288,999 | -€101,333 | -26.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €437,762 | €317,426 | -€120,337 | -27.5% |
| Distributable reserves | 133 | €437,762 | €317,426 | -€120,337 | -27.5% |
| Profit (loss) carried forward | 14 | -€53,630 | -€34,627 | +€19,003 | +35.4% |
| Amounts payable | 17/49 | €80,865 | €128,502 | +€47,637 | +58.9% |
| Amounts payable within one year | 42/48 | €80,865 | €128,502 | +€47,637 | +58.9% |
| Financial debts | 43 | €3,139 | €100 | -€3,039 | -96.8% |
| Credit institutions | 430/8 | €3,139 | €100 | -€3,039 | -96.8% |
| Trade debts | 44 | €99 | €3,469 | +€3,370 | +3,412% |
| Suppliers | 440/4 | €99 | €3,469 | +€3,370 | +3,412% |
| Taxes, remuneration and social security | 45 | €1,500 | €5,836 | +€4,336 | +289% |
| Taxes | 450/3 | - | €4,336 | +€4,336 | |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €76,127 | €119,097 | +€42,969 | +56.4% |
| Non-recurring operating income | 76A | - | €7,609 | +€7,609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,743 | €4,600 | -€8,143 | -63.9% |
| Other operating charges | 640/8 | €2,080 | €5,519 | +€3,439 | +165% |
| Gross operating margin | 9900 | -€3,421 | €26,152 | +€29,574 | |
| Operating profit (loss) | 9901 | -€18,245 | €16,033 | +€34,278 | |
| Financial income | 75/76B | €21,280 | €3,633 | -€17,647 | -82.9% |
| Recurring financial income | 75 | €21,280 | €3,633 | -€17,647 | -82.9% |
| Financial charges | 65/66B | €333 | €365 | +€32 | +9.5% |
| Recurring financial charges | 65 | €333 | €365 | +€32 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €2,702 | €19,301 | +€16,598 | +614% |
| Income taxes | 67/77 | €373 | €297 | -€75 | -20.2% |
| Profit (loss) for the period | 9904 | €2,330 | €19,003 | +€16,674 | +716% |
| Profit (loss) for the period to be appropriated | 9905 | €2,330 | €19,003 | +€16,674 | +716% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.