MRS 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.
MRS CONSULTING
Largest movements
- Cash +€696,998
up €696,998 (+328%), from €212,564 to €909,562
mainly Current investments (+€685,704) and Receivables within one year (+€450,955)
- Current investments -€685,704
down €685,704 (-24.6%), from €2.8m to €2.1m
- Receivables within one year -€450,955
down €450,955 (-77.9%), from €578,619 to €127,663
of which Other amounts receivable: -€444,754
- Reserves -€336,101
down €336,101 (-4.6%), from €7.3m to €7.0m
of which Tax-exempt reserves: -€210,500
- Financial income -€129,393
down €129,393 (-72.1%), from €179,344 to €49,951
- Taxes -€77,453
down €77,453 (-60.9%), from €127,135 to €49,682
- Financial charges +€58,289
up €58,289, from -€58,181 to €108
- Other operating charges -€56,181
down €56,181 (-65.5%), from €85,819 to €29,637
- Depreciation +€12,155
up €12,155 (+8.3%), from €146,319 to €158,474
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 | €7,521,927 | €7,125,130 | -€396,797 | -5.3% |
| Fixed assets | 21/28 | €3,936,490 | €3,978,645 | +€42,155 | +1.1% |
| Tangible fixed assets | 22/27 | €3,636,490 | €3,678,645 | +€42,155 | +1.2% |
| Land and buildings | 22 | €3,564,669 | €3,462,179 | -€102,490 | -2.9% |
| Plant, machinery and equipment | 23 | €1,566 | €666 | -€900 | -57.4% |
| Furniture and vehicles | 24 | €70,255 | €215,800 | +€145,545 | +207% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €3,585,437 | €3,146,485 | -€438,952 | -12.2% |
| Amounts receivable within one year | 40/41 | €578,619 | €127,663 | -€450,955 | -77.9% |
| Trade receivables | 40 | €12,785 | €6,584 | -€6,201 | -48.5% |
| Other amounts receivable | 41 | €565,833 | €121,079 | -€444,754 | -78.6% |
| Current investments | 50/53 | €2,791,470 | €2,105,767 | -€685,704 | -24.6% |
| Cash at bank and in hand | 54/58 | €212,564 | €909,562 | +€696,998 | +328% |
| Deferred charges and accrued income | 490/1 | €2,784 | €3,492 | +€709 | +25.5% |
| Total equity and liabilities | 10/49 | €7,521,927 | €7,125,130 | -€396,797 | -5.3% |
| Equity | 10/15 | €7,321,701 | €6,985,600 | -€336,101 | -4.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €7,296,701 | €6,960,600 | -€336,101 | -4.6% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €631,500 | €421,000 | -€210,500 | -33.3% |
| Distributable reserves | 133 | €6,662,701 | €6,537,100 | -€125,601 | -1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €200,227 | €139,530 | -€60,697 | -30.3% |
| Amounts payable within one year | 42/48 | €199,259 | €138,531 | -€60,728 | -30.5% |
| Trade debts | 44 | €2,324 | €24,135 | +€21,811 | +938% |
| Suppliers | 440/4 | €2,324 | €24,135 | +€21,811 | +938% |
| Taxes, remuneration and social security | 45 | €141,244 | €100,326 | -€40,917 | -29.0% |
| Taxes | 450/3 | €141,244 | €100,326 | -€40,917 | -29.0% |
| Other amounts payable | 47/48 | €55,691 | €14,070 | -€41,622 | -74.7% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €146,319 | €158,474 | +€12,155 | +8.3% |
| Other operating charges | 640/8 | €85,819 | €29,637 | -€56,181 | -65.5% |
| Gross operating margin | 9900 | €328,493 | €326,849 | -€1,644 | -0.5% |
| Operating profit (loss) | 9901 | €96,355 | €138,738 | +€42,383 | +44.0% |
| Financial income | 75/76B | €179,344 | €49,951 | -€129,393 | -72.1% |
| Recurring financial income | 75 | €179,344 | €49,951 | -€129,393 | -72.1% |
| Financial charges | 65/66B | -€58,181 | €108 | +€58,289 | |
| Recurring financial charges | 65 | -€58,181 | €108 | +€58,289 | |
| Profit (loss) for the period before taxes | 9903 | €333,880 | €188,581 | -€145,299 | -43.5% |
| Transfer from deferred taxes | 780 | €3,481 | €0 | -€3,481 | -100% |
| Income taxes | 67/77 | €127,135 | €49,682 | -€77,453 | -60.9% |
| Profit (loss) for the period | 9904 | €210,226 | €138,899 | -€71,327 | -33.9% |
| Transfer from tax-exempt reserves | 789 | €356,000 | €210,500 | -€145,500 | -40.9% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €566,226 | €349,399 | -€216,827 | -38.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.