De & Mi consultancy: 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.
De & Mi consultancy
Largest movements
- Financial fixed assets +€20,000
new in 2026: €20,000
- Cash +€9,176
up €9,176 (+23.8%), from €38,534 to €47,710
mainly Accrued charges and deferred income (+€42,314) and Trade debts (+€3,294)
- Accrued charges and deferred income +€42,314
up €42,314 (+157,126%), from €27 to €42,341
- Profit (loss) carried forward -€9,005
new in 2026: -€9,005
- Tax, wage and social debts -€6,493
down €6,493 (-84.4%), from €7,693 to €1,201
- Trade debts +€3,294
up €3,294 (+1,295%), from €254 to €3,548
- Gross operating margin -€47,662
down €47,662, from €41,363 to -€6,298
- Taxes -€8,476
down €8,476 (-77.4%), from €10,957 to €2,481
- Financial charges -€2,851
down €2,851 (-94.6%), from €3,015 to €164
- Other operating charges -€2,520
down €2,520 (-97.6%), from €2,582 to €62
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,135 | €144,245 | +€30,110 | +26.4% |
| Fixed assets | 21/28 | - | €20,000 | +€20,000 | |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €114,135 | €124,245 | +€10,110 | +8.9% |
| Amounts receivable within one year | 40/41 | €75,602 | €76,535 | +€933 | +1.2% |
| Trade receivables | 40 | €21,218 | €22,178 | +€960 | +4.5% |
| Other amounts receivable | 41 | €54,384 | €54,357 | -€27 | 0.0% |
| Cash at bank and in hand | 54/58 | €38,534 | €47,710 | +€9,176 | +23.8% |
| Total equity and liabilities | 10/49 | €114,135 | €144,245 | +€30,110 | +26.4% |
| Equity | 10/15 | €106,161 | €97,155 | -€9,005 | -8.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €104,161 | €104,161 | = | 0.0% |
| Distributable reserves | 133 | €104,161 | €104,161 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,005 | -€9,005 | |
| Amounts payable | 17/49 | €7,975 | €47,090 | +€39,115 | +490% |
| Amounts payable within one year | 42/48 | €7,948 | €4,749 | -€3,199 | -40.3% |
| Trade debts | 44 | €254 | €3,548 | +€3,294 | +1,295% |
| Suppliers | 440/4 | €254 | €3,548 | +€3,294 | +1,295% |
| Taxes, remuneration and social security | 45 | €7,693 | €1,201 | -€6,493 | -84.4% |
| Taxes | 450/3 | €7,693 | €1,201 | -€6,493 | -84.4% |
| Accrued charges and deferred income | 492/3 | €27 | €42,341 | +€42,314 | +157,126% |
| Other operating charges | 640/8 | €2,582 | €62 | -€2,520 | -97.6% |
| Gross operating margin | 9900 | €41,363 | -€6,298 | -€47,662 | |
| Operating profit (loss) | 9901 | €38,781 | -€6,360 | -€45,142 | |
| Financial charges | 65/66B | €3,015 | €164 | -€2,851 | -94.6% |
| Recurring financial charges | 65 | €3,015 | €164 | -€2,851 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €35,767 | -€6,524 | -€42,291 | |
| Income taxes | 67/77 | €10,957 | €2,481 | -€8,476 | -77.4% |
| Profit (loss) for the period | 9904 | €24,810 | -€9,005 | -€33,815 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,810 | -€9,005 | -€33,815 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.