2M 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.
2M CONSULTING
Largest movements
- Receivables within one year -€20,622
down €20,622 (-74.7%), from €27,623 to €7,002
of which Trade receivables: -€13,228
- Cash +€14,254
up €14,254 (+54.9%), from €25,968 to €40,222
mainly Net result for the year (+€23,391) and Receivables within one year (+€20,622)
- Intangible fixed assets -€8,433
no longer reported in 2025 (was €8,433)
- Tangible fixed assets -€5,775
down €5,775 (-27.5%), from €20,965 to €15,190
of which Furniture and vehicles: -€4,816
- Reserves -€33,500
down €33,500 (-59.3%), from €56,500 to €23,000
- Other debts +€15,895
new in 2025: €15,895
- Profit (loss) carried forward +€3,391
up €3,391 (+74.5%), from €4,551 to €7,943
- Tax, wage and social debts -€2,983
down €2,983 (-35.3%), from €8,444 to €5,461
of which Taxes: -€2,983
- Current portion of long-term debt -€1,835
down €1,835 (-69.6%), from €2,637 to €802
- Gross operating margin +€25,605
up €25,605 (+126.4%), from €20,265 to €45,870
- Taxes +€5,137
up €5,137 (+304.3%), from €1,688 to €6,825
- Depreciation -€1,072
down €1,072 (-7.2%), from €14,902 to €13,829
- Other operating charges +€734
up €734 (+69.7%), from €1,053 to €1,787
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 | €83,172 | €62,597 | -€20,576 | -24.7% |
| Fixed assets | 21/28 | €29,581 | €15,373 | -€14,208 | -48.0% |
| Intangible fixed assets | 21 | €8,433 | - | -€8,433 | |
| Tangible fixed assets | 22/27 | €20,965 | €15,190 | -€5,775 | -27.5% |
| Land and buildings | 22 | €10,222 | €9,874 | -€348 | -3.4% |
| Plant, machinery and equipment | 23 | €1,059 | €448 | -€611 | -57.7% |
| Furniture and vehicles | 24 | €9,684 | €4,868 | -€4,816 | -49.7% |
| Financial fixed assets | 28 | €183 | €183 | = | 0.0% |
| Current assets | 29/58 | €53,591 | €47,223 | -€6,367 | -11.9% |
| Amounts receivable within one year | 40/41 | €27,623 | €7,002 | -€20,622 | -74.7% |
| Trade receivables | 40 | €13,416 | €188 | -€13,228 | -98.6% |
| Other amounts receivable | 41 | €14,207 | €6,814 | -€7,393 | -52.0% |
| Cash at bank and in hand | 54/58 | €25,968 | €40,222 | +€14,254 | +54.9% |
| Total equity and liabilities | 10/49 | €83,172 | €62,597 | -€20,576 | -24.7% |
| Equity | 10/15 | €69,111 | €39,003 | -€30,109 | -43.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €56,500 | €23,000 | -€33,500 | -59.3% |
| Distributable reserves | 133 | €56,500 | €23,000 | -€33,500 | -59.3% |
| Profit (loss) carried forward | 14 | €4,551 | €7,943 | +€3,391 | +74.5% |
| Amounts payable | 17/49 | €14,061 | €23,594 | +€9,533 | +67.8% |
| Amounts payable after more than one year | 17 | €802 | - | -€802 | |
| Financial debts | 170/4 | €802 | - | -€802 | |
| Amounts payable within one year | 42/48 | €12,545 | €23,594 | +€11,049 | +88.1% |
| Current portion of amounts payable after more than one year | 42 | €2,637 | €802 | -€1,835 | -69.6% |
| Trade debts | 44 | €1,464 | €1,436 | -€28 | -1.9% |
| Suppliers | 440/4 | €1,464 | €1,436 | -€28 | -1.9% |
| Taxes, remuneration and social security | 45 | €8,444 | €5,461 | -€2,983 | -35.3% |
| Taxes | 450/3 | €5,694 | €2,711 | -€2,983 | -52.4% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | - | €15,895 | +€15,895 | |
| Accrued charges and deferred income | 492/3 | €713 | - | -€713 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,902 | €13,829 | -€1,072 | -7.2% |
| Other operating charges | 640/8 | €1,053 | €1,787 | +€734 | +69.7% |
| Gross operating margin | 9900 | €20,265 | €45,870 | +€25,605 | +126.4% |
| Operating profit (loss) | 9901 | €4,311 | €30,254 | +€25,943 | +601.8% |
| Financial income | 75/76B | €269 | €121 | -€148 | -55.1% |
| Recurring financial income | 75 | €269 | €121 | -€148 | -55.1% |
| Financial charges | 65/66B | €316 | €159 | -€157 | -49.7% |
| Recurring financial charges | 65 | €316 | €159 | -€157 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €4,264 | €30,216 | +€25,952 | +608.7% |
| Income taxes | 67/77 | €1,688 | €6,825 | +€5,137 | +304.3% |
| Profit (loss) for the period | 9904 | €2,576 | €23,391 | +€20,815 | +808.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,576 | €23,391 | +€20,815 | +808.2% |
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 12 October 2026 via checked.be.