MS CONSULTING PLUS: 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 PLUS
Largest movements
- Cash +€20,572
up €20,572 (+16.7%), from €122,938 to €143,510
mainly Other debts (+€159,862) and Net result for the year (+€35,369)
- Receivables within one year -€7,997
down €7,997 (-8.9%), from €90,068 to €82,071
of which Other amounts receivable: -€4,797
- Tangible fixed assets -€6,496
down €6,496 (-26.8%), from €24,198 to €17,701
- Profit (loss) carried forward -€178,631
down €178,631 (-92.9%), from €192,203 to €13,573
- Other debts +€159,862
up €159,862 (+725%), from €22,038 to €181,900
- Tax, wage and social debts +€31,541
up €31,541 (+515%), from €6,129 to €37,670
of which Taxes: +€31,309
- Trade debts -€4,974
down €4,974 (-55.0%), from €9,044 to €4,069
- Gross operating margin -€41,938
down €41,938 (-30.6%), from €137,240 to €95,302
- Taxes -€9,801
down €9,801 (-48.2%), from €20,341 to €10,541
- Depreciation +€5,205
up €5,205 (+129%), from €4,044 to €9,249
- Staff costs +€2,994
up €2,994 (+8.4%), from €35,759 to €38,753
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 | €241,915 | €249,712 | +€7,797 | +3.2% |
| Fixed assets | 21/28 | €24,198 | €17,701 | -€6,496 | -26.8% |
| Tangible fixed assets | 22/27 | €24,198 | €17,701 | -€6,496 | -26.8% |
| Furniture and vehicles | 24 | €24,198 | €17,701 | -€6,496 | -26.8% |
| Current assets | 29/58 | €217,717 | €232,011 | +€14,294 | +6.6% |
| Amounts receivable within one year | 40/41 | €90,068 | €82,071 | -€7,997 | -8.9% |
| Trade receivables | 40 | €30,677 | €27,476 | -€3,200 | -10.4% |
| Other amounts receivable | 41 | €59,391 | €54,595 | -€4,797 | -8.1% |
| Cash at bank and in hand | 54/58 | €122,938 | €143,510 | +€20,572 | +16.7% |
| Deferred charges and accrued income | 490/1 | €4,711 | €6,430 | +€1,719 | +36.5% |
| Total equity and liabilities | 10/49 | €241,915 | €249,712 | +€7,797 | +3.2% |
| Equity | 10/15 | €204,703 | €26,073 | -€178,631 | -87.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €192,203 | €13,573 | -€178,631 | -92.9% |
| Amounts payable | 17/49 | €37,211 | €223,639 | +€186,428 | +501% |
| Amounts payable within one year | 42/48 | €37,211 | €223,639 | +€186,428 | +501% |
| Trade debts | 44 | €9,044 | €4,069 | -€4,974 | -55.0% |
| Suppliers | 440/4 | €9,044 | €4,069 | -€4,974 | -55.0% |
| Taxes, remuneration and social security | 45 | €6,129 | €37,670 | +€31,541 | +515% |
| Taxes | 450/3 | €1,055 | €32,364 | +€31,309 | +2,968% |
| Remuneration and social security | 454/9 | €5,074 | €5,305 | +€231 | +4.6% |
| Other amounts payable | 47/48 | €22,038 | €181,900 | +€159,862 | +725% |
| Remuneration, social security and pensions | 62 | €35,759 | €38,753 | +€2,994 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,044 | €9,249 | +€5,205 | +129% |
| Other operating charges | 640/8 | €645 | €1,249 | +€604 | +93.7% |
| Gross operating margin | 9900 | €137,240 | €95,302 | -€41,938 | -30.6% |
| Operating profit (loss) | 9901 | €96,792 | €46,051 | -€50,741 | -52.4% |
| Financial charges | 65/66B | €967 | €141 | -€826 | -85.4% |
| Recurring financial charges | 65 | €967 | €141 | -€826 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €95,825 | €45,910 | -€49,915 | -52.1% |
| Income taxes | 67/77 | €20,341 | €10,541 | -€9,801 | -48.2% |
| Profit (loss) for the period | 9904 | €75,484 | €35,369 | -€40,114 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,484 | €35,369 | -€40,114 | -53.1% |
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 14 October 2026 via checked.be.