MSS 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.
MSS CONSULTING
Largest movements
- Receivables after one year -€35,000
down €35,000 (-42.9%), from €81,667 to €46,667
- Receivables within one year +€25,423
up €25,423 (+28.0%), from €90,727 to €116,150
of which Other amounts receivable: +€25,387
- Cash -€17,731
down €17,731 (-51.2%), from €34,613 to €16,882
mainly Contributions, distributions and other (-€53,089) and Debts after one year (-€29,083)
- Deferred charges and accrued income -€4,844
down €4,844 (-99.0%), from €4,892 to €48
- Debts after one year -€29,083
down €29,083 (-14.1%), from €206,026 to €176,943
- Tax, wage and social debts -€6,364
down €6,364 (-19.3%), from €33,027 to €26,663
- Gross operating margin +€5,291
up €5,291 (+8.0%), from €66,449 to €71,740
- Financial income +€2,957
up €2,957 (+54.3%), from €5,445 to €8,402
- Taxes +€1,995
up €1,995 (+12.1%), from €16,466 to €18,461
- Financial charges +€1,218
up €1,218 (+18.0%), from €6,781 to €7,999
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 | €462,699 | €430,547 | -€32,152 | -6.9% |
| Fixed assets | 21/28 | €250,800 | €250,800 | = | 0.0% |
| Financial fixed assets | 28 | €250,800 | €250,800 | = | 0.0% |
| Current assets | 29/58 | €211,899 | €179,747 | -€32,152 | -15.2% |
| Amounts receivable after more than one year | 29 | €81,667 | €46,667 | -€35,000 | -42.9% |
| Other amounts receivable | 291 | €81,667 | €46,667 | -€35,000 | -42.9% |
| Amounts receivable within one year | 40/41 | €90,727 | €116,150 | +€25,423 | +28.0% |
| Trade receivables | 40 | €18,364 | €18,400 | +€36 | +0.2% |
| Other amounts receivable | 41 | €72,363 | €97,750 | +€25,387 | +35.1% |
| Cash at bank and in hand | 54/58 | €34,613 | €16,882 | -€17,731 | -51.2% |
| Deferred charges and accrued income | 490/1 | €4,892 | €48 | -€4,844 | -99.0% |
| Total equity and liabilities | 10/49 | €462,699 | €430,547 | -€32,152 | -6.9% |
| Equity | 10/15 | €152,332 | €152,332 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €152,232 | €152,232 | = | 0.0% |
| Distributable reserves | 133 | €152,232 | €152,232 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €310,367 | €278,215 | -€32,152 | -10.4% |
| Amounts payable after more than one year | 17 | €206,026 | €176,943 | -€29,083 | -14.1% |
| Financial debts | 170/4 | €206,026 | €176,943 | -€29,083 | -14.1% |
| Amounts payable within one year | 42/48 | €103,795 | €101,272 | -€2,523 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €28,062 | €29,083 | +€1,021 | +3.6% |
| Trade debts | 44 | €1,846 | €1,992 | +€146 | +7.9% |
| Suppliers | 440/4 | €1,846 | €1,992 | +€146 | +7.9% |
| Taxes, remuneration and social security | 45 | €33,027 | €26,663 | -€6,364 | -19.3% |
| Taxes | 450/3 | €33,027 | €26,663 | -€6,364 | -19.3% |
| Other amounts payable | 47/48 | €40,860 | €43,533 | +€2,673 | +6.5% |
| Accrued charges and deferred income | 492/3 | €546 | €0 | -€546 | -100% |
| Other operating charges | 640/8 | €577 | €593 | +€16 | +2.9% |
| Gross operating margin | 9900 | €66,449 | €71,740 | +€5,291 | +8.0% |
| Operating profit (loss) | 9901 | €65,872 | €71,147 | +€5,275 | +8.0% |
| Financial income | 75/76B | €5,445 | €8,402 | +€2,957 | +54.3% |
| Recurring financial income | 75 | €5,445 | €8,402 | +€2,957 | +54.3% |
| Financial charges | 65/66B | €6,781 | €7,999 | +€1,218 | +18.0% |
| Recurring financial charges | 65 | €6,781 | €7,999 | +€1,218 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €64,537 | €71,550 | +€7,014 | +10.9% |
| Income taxes | 67/77 | €16,466 | €18,461 | +€1,995 | +12.1% |
| Profit (loss) for the period | 9904 | €48,070 | €53,089 | +€5,019 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,070 | €53,089 | +€5,019 | +10.4% |
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 19 October 2026 via checked.be.