MS CONSULTING: what changed
Two fiscal 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
- Cash +€22,740
up €22,740 (+248.4%), from €9,153 to €31,893
mainly Net result for the year (+€9,447) and Receivables within one year (+€9,212)
- Receivables within one year -€9,212
down €9,212 (-92.4%), from €9,972 to €760
of which Trade receivables: -€9,961
- Tangible fixed assets +€3,749
up €3,749 (+77.0%), from €4,867 to €8,616
- Profit (loss) carried forward +€9,447
up €9,447 (+132.1%), from €7,152 to €16,599
- Debts after one year +€4,578
new in 2024: €4,578
- Tax, wage and social debts +€2,773
up €2,773 (+31.7%), from €8,752 to €11,525
of which Taxes: +€2,916
- Other debts -€2,281
down €2,281 (-76.8%), from €2,970 to €689
- Current portion of long-term debt +€2,200
new in 2024: €2,200
- Gross operating margin +€10,212
up €10,212 (+88.9%), from €11,489 to €21,701
- Financial charges +€3,662
up €3,662 (+207.7%), from €1,763 to €5,425
- Depreciation +€2,962
up €2,962 (+548.5%), from €540 to €3,502
- Taxes +€1,164
up €1,164 (+57.2%), from €2,034 to €3,198
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.
Cash bridge derived
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 | €23,992 | €41,598 | +€17,606 | +73.4% |
| Fixed assets | 21/28 | €4,867 | €8,616 | +€3,749 | +77.0% |
| Tangible fixed assets | 22/27 | €4,867 | €8,616 | +€3,749 | +77.0% |
| Furniture and vehicles | 24 | €4,867 | €8,616 | +€3,749 | +77.0% |
| Current assets | 29/58 | €19,125 | €32,982 | +€13,857 | +72.5% |
| Amounts receivable within one year | 40/41 | €9,972 | €760 | -€9,212 | -92.4% |
| Trade receivables | 40 | €9,961 | - | -€9,961 | |
| Other amounts receivable | 41 | €11 | €760 | +€749 | +6809.1% |
| Cash at bank and in hand | 54/58 | €9,153 | €31,893 | +€22,740 | +248.4% |
| Deferred charges and accrued income | 490/1 | - | €329 | +€329 | |
| Total equity and liabilities | 10/49 | €23,992 | €41,598 | +€17,606 | +73.4% |
| Equity | 10/15 | €9,652 | €19,099 | +€9,447 | +97.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,152 | €16,599 | +€9,447 | +132.1% |
| Amounts payable | 17/49 | €14,340 | €22,499 | +€8,159 | +56.9% |
| Amounts payable after more than one year | 17 | - | €4,578 | +€4,578 | |
| Financial debts | 170/4 | - | €4,578 | +€4,578 | |
| Amounts payable within one year | 42/48 | €14,340 | €17,921 | +€3,581 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | - | €2,200 | +€2,200 | |
| Trade debts | 44 | €2,618 | €3,507 | +€889 | +34.0% |
| Suppliers | 440/4 | €2,618 | €3,507 | +€889 | +34.0% |
| Taxes, remuneration and social security | 45 | €8,752 | €11,525 | +€2,773 | +31.7% |
| Taxes | 450/3 | €6,749 | €9,665 | +€2,916 | +43.2% |
| Remuneration and social security | 454/9 | €2,003 | €1,860 | -€143 | -7.1% |
| Other amounts payable | 47/48 | €2,970 | €689 | -€2,281 | -76.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €3,502 | +€2,962 | +548.5% |
| Other operating charges | 640/8 | - | €189 | +€189 | |
| Gross operating margin | 9900 | €11,489 | €21,701 | +€10,212 | +88.9% |
| Operating profit (loss) | 9901 | €10,949 | €18,010 | +€7,061 | +64.5% |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €1,763 | €5,425 | +€3,662 | +207.7% |
| Recurring financial charges | 65 | €1,763 | €5,425 | +€3,662 | +207.7% |
| Profit (loss) for the period before taxes | 9903 | €9,186 | €12,645 | +€3,459 | +37.7% |
| Income taxes | 67/77 | €2,034 | €3,198 | +€1,164 | +57.2% |
| Profit (loss) for the period | 9904 | €7,152 | €9,447 | +€2,295 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,152 | €9,447 | +€2,295 | +32.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.