MVB CONSULTING: 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.
MVB CONSULTING
Largest movements
- Cash +€3,156
up €3,156 (+16.0%), from €19,763 to €22,919
mainly Receivables within one year (+€3,000) and Depreciation (+€1,528)
- Receivables within one year -€3,000
down €3,000 (-60.0%), from €5,000 to €2,000
- Tangible fixed assets -€1,528
no longer reported in 2025 (was €1,528)
- Reserves -€837
down €837 (-10.7%), from €7,821 to €6,984
of which Distributable reserves: -€837
- Trade debts -€536
down €536 (-39.5%), from €1,356 to €820
- Depreciation -€1,831
down €1,831 (-54.5%), from €3,359 to €1,528
- Gross operating margin -€1,755
down €1,755 (-22.5%), from €7,809 to €6,054
- Other operating charges +€661
up €661 (+15.3%), from €4,320 to €4,981
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 | €26,291 | €24,919 | -€1,372 | -5.2% |
| Fixed assets | 21/28 | €1,528 | - | -€1,528 | |
| Tangible fixed assets | 22/27 | €1,528 | - | -€1,528 | |
| Plant, machinery and equipment | 23 | €1,528 | - | -€1,528 | |
| Current assets | 29/58 | €24,763 | €24,919 | +€156 | +0.6% |
| Amounts receivable within one year | 40/41 | €5,000 | €2,000 | -€3,000 | -60.0% |
| Trade receivables | 40 | €5,000 | €2,000 | -€3,000 | -60.0% |
| Cash at bank and in hand | 54/58 | €19,763 | €22,919 | +€3,156 | +16.0% |
| Total equity and liabilities | 10/49 | €26,291 | €24,919 | -€1,372 | -5.2% |
| Equity | 10/15 | €24,935 | €24,099 | -€836 | -3.4% |
| Contributions | 10/11 | €17,114 | €17,115 | +€1 | 0.0% |
| Reserves | 13 | €7,821 | €6,984 | -€837 | -10.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €222 | €222 | = | 0.0% |
| Distributable reserves | 133 | €5,739 | €4,902 | -€837 | -14.6% |
| Amounts payable | 17/49 | €1,356 | €820 | -€536 | -39.5% |
| Amounts payable within one year | 42/48 | €1,356 | - | -€1,356 | |
| Trade debts | 44 | €1,356 | €820 | -€536 | -39.5% |
| Suppliers | 440/4 | €1,356 | €820 | -€536 | -39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,359 | €1,528 | -€1,831 | -54.5% |
| Other operating charges | 640/8 | €4,320 | €4,981 | +€661 | +15.3% |
| Gross operating margin | 9900 | €7,809 | €6,054 | -€1,755 | -22.5% |
| Operating profit (loss) | 9901 | €130 | -€455 | -€585 | |
| Financial charges | 65/66B | €420 | €382 | -€38 | -9.0% |
| Recurring financial charges | 65 | €420 | €382 | -€38 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€290 | -€837 | -€547 | -188.6% |
| Profit (loss) for the period | 9904 | -€290 | -€837 | -€547 | -188.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€290 | -€837 | -€547 | -188.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.