MS-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.
MS-Consulting
Largest movements
- Receivables within one year +€19,774
up €19,774 (+292%), from €6,776 to €26,550
of which Trade receivables: +€14,262
- Tangible fixed assets -€4,871
down €4,871 (-32.8%), from €14,862 to €9,990
of which Furniture and vehicles: -€4,023
- Stocks and contracts -€1,350
down €1,350 (-36.7%), from €3,675 to €2,325
- Deferred charges and accrued income +€1,131
up €1,131 (+347%), from €325 to €1,456
- Trade debts +€6,471
up €6,471 (+66.5%), from €9,738 to €16,209
- Reserves +€5,000
up €5,000 (+55.6%), from €9,000 to €14,000
- Tax, wage and social debts +€2,329
up €2,329 (+61.5%), from €3,785 to €6,113
- Gross operating margin +€6,377
up €6,377 (+98.0%), from €6,510 to €12,887
- Depreciation +€2,372
up €2,372 (+87.9%), from €2,700 to €5,071
- Taxes +€571
up €571 (+52.1%), from €1,095 to €1,666
- Other operating charges +€537
up €537 (+94.0%), from €571 to €1,108
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,238 | €43,386 | +€14,148 | +48.4% |
| Fixed assets | 21/28 | €15,688 | €10,617 | -€5,071 | -32.3% |
| Intangible fixed assets | 21 | €827 | €627 | -€200 | -24.2% |
| Tangible fixed assets | 22/27 | €14,862 | €9,990 | -€4,871 | -32.8% |
| Furniture and vehicles | 24 | €11,592 | €7,569 | -€4,023 | -34.7% |
| Other tangible fixed assets | 26 | €3,269 | €2,421 | -€848 | -25.9% |
| Current assets | 29/58 | €13,550 | €32,769 | +€19,220 | +142% |
| Stocks and contracts in progress | 3 | €3,675 | €2,325 | -€1,350 | -36.7% |
| Stocks | 30/36 | €3,675 | €2,325 | -€1,350 | -36.7% |
| Amounts receivable within one year | 40/41 | €6,776 | €26,550 | +€19,774 | +292% |
| Trade receivables | 40 | €5,313 | €19,575 | +€14,262 | +268% |
| Other amounts receivable | 41 | €1,463 | €6,975 | +€5,512 | +377% |
| Cash at bank and in hand | 54/58 | €2,773 | €2,438 | -€335 | -12.1% |
| Deferred charges and accrued income | 490/1 | €325 | €1,456 | +€1,131 | +347% |
| Total equity and liabilities | 10/49 | €29,238 | €43,386 | +€14,148 | +48.4% |
| Equity | 10/15 | €14,902 | €19,751 | +€4,849 | +32.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €14,000 | +€5,000 | +55.6% |
| Distributable reserves | 133 | €9,000 | €14,000 | +€5,000 | +55.6% |
| Profit (loss) carried forward | 14 | €902 | €751 | -€151 | -16.8% |
| Amounts payable | 17/49 | €14,336 | €23,636 | +€9,300 | +64.9% |
| Amounts payable within one year | 42/48 | €13,522 | €22,622 | +€9,100 | +67.3% |
| Trade debts | 44 | €9,738 | €16,209 | +€6,471 | +66.5% |
| Suppliers | 440/4 | €9,738 | €16,209 | +€6,471 | +66.5% |
| Advances received on contracts in progress | 46 | - | €300 | +€300 | |
| Taxes, remuneration and social security | 45 | €3,785 | €6,113 | +€2,329 | +61.5% |
| Taxes | 450/3 | €3,785 | €6,113 | +€2,329 | +61.5% |
| Accrued charges and deferred income | 492/3 | €814 | €1,014 | +€200 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,700 | €5,071 | +€2,372 | +87.9% |
| Other operating charges | 640/8 | €571 | €1,108 | +€537 | +94.0% |
| Gross operating margin | 9900 | €6,510 | €12,887 | +€6,377 | +98.0% |
| Operating profit (loss) | 9901 | €3,239 | €6,708 | +€3,469 | +107% |
| Financial income | 75/76B | €5 | €23 | +€19 | +413% |
| Recurring financial income | 75 | €5 | €23 | +€19 | +413% |
| Financial charges | 65/66B | €135 | €217 | +€82 | +60.6% |
| Recurring financial charges | 65 | €135 | €217 | +€82 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €3,109 | €6,514 | +€3,405 | +110% |
| Income taxes | 67/77 | €1,095 | €1,666 | +€571 | +52.1% |
| Profit (loss) for the period | 9904 | €2,014 | €4,849 | +€2,835 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €2,014 | €4,849 | +€2,835 | +141% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.