MSS Consult: 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.
MSS Consult
Largest movements
- Tangible fixed assets -€8,215
down €8,215 (-50.3%), from €16,326 to €8,111
- Receivables within one year +€830
up €830 (+2.0%), from €41,631 to €42,461
of which Other amounts receivable: +€830
- Other debts +€39,745
up €39,745 (+9936.3%), from €400 to €40,145
- Profit (loss) carried forward -€34,216
down €34,216, from €25,475 to -€8,741
- Tax, wage and social debts -€13,320
down €13,320 (-96.5%), from €13,801 to €482
of which Taxes: -€13,320
- Depreciation -€1,622
down €1,622 (-19.3%), from €8,422 to €6,800
- Gross operating margin +€903
up €903 (+3.7%), from -€24,670 to -€23,767
- Other operating charges -€639
down €639 (-26.3%), from €2,433 to €1,794
- Staff costs -€384
down €384 (-100.0%), from €384 to €0
- Taxes +€383
up €383, from -€114 to €269
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 | €58,303 | €50,755 | -€7,548 | -12.9% |
| Fixed assets | 21/28 | €16,326 | €8,111 | -€8,215 | -50.3% |
| Tangible fixed assets | 22/27 | €16,326 | €8,111 | -€8,215 | -50.3% |
| Furniture and vehicles | 24 | €16,326 | €8,111 | -€8,215 | -50.3% |
| Current assets | 29/58 | €41,978 | €42,644 | +€667 | +1.6% |
| Amounts receivable within one year | 40/41 | €41,631 | €42,461 | +€830 | +2.0% |
| Trade receivables | 40 | €1,631 | €1,631 | = | 0.0% |
| Other amounts receivable | 41 | €40,000 | €40,830 | +€830 | +2.1% |
| Cash at bank and in hand | 54/58 | €347 | €184 | -€163 | -47.0% |
| Total equity and liabilities | 10/49 | €58,303 | €50,755 | -€7,548 | -12.9% |
| Equity | 10/15 | €44,025 | €9,809 | -€34,216 | -77.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,475 | -€8,741 | -€34,216 | |
| Amounts payable | 17/49 | €14,279 | €40,946 | +€26,668 | +186.8% |
| Amounts payable within one year | 42/48 | €14,279 | €40,946 | +€26,668 | +186.8% |
| Trade debts | 44 | €77 | €319 | +€242 | +313.6% |
| Suppliers | 440/4 | €77 | €319 | +€242 | +313.6% |
| Taxes, remuneration and social security | 45 | €13,801 | €482 | -€13,320 | -96.5% |
| Taxes | 450/3 | €13,801 | €482 | -€13,320 | -96.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €400 | €40,145 | +€39,745 | +9936.3% |
| Remuneration, social security and pensions | 62 | €384 | €0 | -€384 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,422 | €6,800 | -€1,622 | -19.3% |
| Other operating charges | 640/8 | €2,433 | €1,794 | -€639 | -26.3% |
| Non-recurring operating charges | 66A | - | €1,415 | +€1,415 | |
| Gross operating margin | 9900 | -€24,670 | -€23,767 | +€903 | +3.7% |
| Operating profit (loss) | 9901 | -€35,909 | -€33,775 | +€2,133 | +5.9% |
| Financial income | 75/76B | €179 | €0 | -€179 | -100.0% |
| Recurring financial income | 75 | €179 | €0 | -€179 | -100.0% |
| Financial charges | 65/66B | €147 | €172 | +€25 | +17.0% |
| Recurring financial charges | 65 | €147 | €172 | +€25 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | -€35,877 | -€33,947 | +€1,930 | +5.4% |
| Income taxes | 67/77 | -€114 | €269 | +€383 | |
| Profit (loss) for the period | 9904 | -€35,763 | -€34,216 | +€1,547 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,763 | -€34,216 | +€1,547 | +4.3% |
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.