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MTP CONSULT: 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.

What changed

MTP CONSULT

BE 0803.418.534
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,864
2024 · €350+€1,514
Equity
€3,780
2024 · €1,916+€1,864
Cash
€6,464
2024 · €21,436-€14,972
Balance sheet total
€34,619
2024 · €45,801-€11,182

Largest movements

2024 to 2025
Assets
  • Cash -€14,972

    down €14,972 (-69.8%), from €21,436 to €6,464

    mainly Trade debts (-€11,622) and Receivables within one year (-€2,968)

  • Receivables within one year +€2,968

    up €2,968 (+21.2%), from €14,013 to €16,981

    of which Trade receivables: +€6,600

  • Tangible fixed assets +€1,323

    up €1,323 (+59.3%), from €2,231 to €3,554

  • Intangible fixed assets -€700

    down €700 (-21.1%), from €3,313 to €2,613

Equity and liabilities
  • Trade debts -€11,622

    down €11,622 (-28.1%), from €41,338 to €29,717

  • Profit (loss) carried forward +€1,864

    up €1,864 (+203.4%), from €916 to €2,780

  • Tax, wage and social debts -€1,268

    down €1,268 (-53.0%), from €2,391 to €1,123

Income statement
  • Gross operating margin +€2,886

    up €2,886 (+146.8%), from €1,966 to €4,853

  • Depreciation +€973

    up €973 (+308.9%), from €315 to €1,288

  • Taxes +€654

    up €654 (+103.4%), from €632 to €1,285

  • Other operating charges -€278

    down €278 (-41.2%), from €675 to €397

  • Financial charges +€52

    up €52 (+208.8%), from €25 to €77

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €350
Gross operating margin +€2,886
Depreciation -€973
Other operating charges +€278
Financial income +€28
Financial charges -€52
Taxes -€654
Result 2025 €1,864

Cash bridge derived

cash 2024 to 2025

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.

From operations -€13,061
Investment -€1,911
Financing €0
Cash 2024 €21,436
Net result for the year +€1,864
Depreciation +€1,288
Receivables within one year -€2,968
Deferred charges and accrued income -€199
Trade debts -€11,622
Tax, wage and social debts -€1,268
Other debts -€155
Investment in fixed assets (net) -€1,911
Cash 2025 €6,464
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €45,801 €34,619 -€11,182 -24.4%
Fixed assets 21/28 €5,544 €6,167 +€623 +11.2%
Intangible fixed assets 21 €3,313 €2,613 -€700 -21.1%
Tangible fixed assets 22/27 €2,231 €3,554 +€1,323 +59.3%
Furniture and vehicles 24 €2,231 €3,554 +€1,323 +59.3%
Current assets 29/58 €40,257 €28,452 -€11,805 -29.3%
Amounts receivable within one year 40/41 €14,013 €16,981 +€2,968 +21.2%
Trade receivables 40 €9,651 €16,251 +€6,600 +68.4%
Other amounts receivable 41 €4,361 €730 -€3,631 -83.3%
Cash at bank and in hand 54/58 €21,436 €6,464 -€14,972 -69.8%
Deferred charges and accrued income 490/1 €4,808 €5,007 +€199 +4.1%
Total equity and liabilities 10/49 €45,801 €34,619 -€11,182 -24.4%
Equity 10/15 €1,916 €3,780 +€1,864 +97.3%
Contributions 10/11 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 €916 €2,780 +€1,864 +203.4%
Amounts payable 17/49 €43,884 €30,839 -€13,045 -29.7%
Amounts payable within one year 42/48 €43,884 €30,839 -€13,045 -29.7%
Trade debts 44 €41,338 €29,717 -€11,622 -28.1%
Suppliers 440/4 €41,338 €29,717 -€11,622 -28.1%
Taxes, remuneration and social security 45 €2,391 €1,123 -€1,268 -53.0%
Taxes 450/3 €2,391 €1,123 -€1,268 -53.0%
Other amounts payable 47/48 €155 - -€155
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €315 €1,288 +€973 +308.9%
Other operating charges 640/8 €675 €397 -€278 -41.2%
Gross operating margin 9900 €1,966 €4,853 +€2,886 +146.8%
Operating profit (loss) 9901 €976 €3,168 +€2,191 +224.4%
Financial income 75/76B €30 €58 +€28 +92.8%
Recurring financial income 75 €30 €58 +€28 +92.8%
Financial charges 65/66B €25 €77 +€52 +208.8%
Recurring financial charges 65 €25 €77 +€52 +208.8%
Profit (loss) for the period before taxes 9903 €982 €3,149 +€2,167 +220.8%
Income taxes 67/77 €632 €1,285 +€654 +103.4%
Profit (loss) for the period 9904 €350 €1,864 +€1,514 +432.7%
Profit (loss) for the period to be appropriated 9905 €350 €1,864 +€1,514 +432.7%

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.