MS&GP 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&GP CONSULTING
Largest movements
- Receivables within one year +€1,306
up €1,306 (+2.0%), from €65,343 to €66,649
of which Other amounts receivable: +€1,306
- Trade debts +€1,104
up €1,104 (+83.9%), from €1,316 to €2,419
- Profit (loss) carried forward +€732
up €732 (+1.7%), from €43,111 to €43,843
- Depreciation -€547
down €547 (-100.0%), from €547 to €0
- Financial charges -€156
down €156 (-100.0%), from €156 to €0
- Gross operating margin -€44
down €44 (-8.4%), from -€530 to -€574
- Financial income +€32
up €32 (+2.5%), from €1,274 to €1,306
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.
Cash bridge derived
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 | €65,353 | €66,659 | +€1,306 | +2.0% |
| Current assets | 29/58 | €65,353 | €66,659 | +€1,306 | +2.0% |
| Amounts receivable within one year | 40/41 | €65,343 | €66,649 | +€1,306 | +2.0% |
| Trade receivables | 40 | €411 | €411 | = | 0.0% |
| Other amounts receivable | 41 | €64,932 | €66,238 | +€1,306 | +2.0% |
| Cash at bank and in hand | 54/58 | €10 | €10 | = | 0.0% |
| Total equity and liabilities | 10/49 | €65,353 | €66,659 | +€1,306 | +2.0% |
| Equity | 10/15 | €63,508 | €64,240 | +€732 | +1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,997 | €7,997 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €6,137 | €6,137 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,111 | €43,843 | +€732 | +1.7% |
| Amounts payable | 17/49 | €1,845 | €2,419 | +€574 | +31.1% |
| Amounts payable within one year | 42/48 | €1,316 | €2,419 | +€1,104 | +83.9% |
| Trade debts | 44 | €1,316 | €2,419 | +€1,104 | +83.9% |
| Suppliers | 440/4 | €1,316 | €2,419 | +€1,104 | +83.9% |
| Accrued charges and deferred income | 492/3 | €530 | €0 | -€530 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €547 | €0 | -€547 | -100.0% |
| Gross operating margin | 9900 | -€530 | -€574 | -€44 | -8.4% |
| Operating profit (loss) | 9901 | -€1,076 | -€574 | +€502 | +46.7% |
| Financial income | 75/76B | €1,274 | €1,306 | +€32 | +2.5% |
| Recurring financial income | 75 | €1,274 | €1,306 | +€32 | +2.5% |
| Financial charges | 65/66B | €156 | €0 | -€156 | -100.0% |
| Recurring financial charges | 65 | €156 | €0 | -€156 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €42 | €732 | +€690 | +1647.5% |
| Profit (loss) for the period | 9904 | €42 | €732 | +€690 | +1647.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42 | €732 | +€690 | +1647.5% |
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 11 October 2026 via checked.be.