Double M - 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.
Double M - Consulting
Largest movements
- Cash -€19,138
down €19,138 (-59.1%), from €32,356 to €13,218
mainly Investment in fixed assets (net) (-€18,385) and Receivables within one year (-€9,171)
- Tangible fixed assets +€11,938
up €11,938 (+157.6%), from €7,574 to €19,512
of which Plant, machinery and equipment: +€12,914
- Receivables within one year +€9,171
up €9,171 (+203.1%), from €4,515 to €13,686
of which Trade receivables: +€8,434
- Advances received +€5,790
up €5,790 (+254.2%), from €2,277 to €8,067
- Profit (loss) carried forward -€3,520
down €3,520, from €334 to -€3,186
- Other debts -€907
down €907 (-3.6%), from €25,020 to €24,112
- Trade debts +€608
up €608 (+3.9%), from €15,769 to €16,377
- Gross operating margin -€15,096
down €15,096 (-83.1%), from €18,161 to €3,065
- Depreciation +€3,758
up €3,758 (+139.8%), from €2,689 to €6,447
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 | €44,446 | €46,416 | +€1,971 | +4.4% |
| Fixed assets | 21/28 | €7,574 | €19,512 | +€11,938 | +157.6% |
| Tangible fixed assets | 22/27 | €7,574 | €19,512 | +€11,938 | +157.6% |
| Plant, machinery and equipment | 23 | €4,023 | €16,937 | +€12,914 | +321.0% |
| Furniture and vehicles | 24 | €3,552 | €2,575 | -€976 | -27.5% |
| Current assets | 29/58 | €36,871 | €26,904 | -€9,967 | -27.0% |
| Amounts receivable within one year | 40/41 | €4,515 | €13,686 | +€9,171 | +203.1% |
| Trade receivables | 40 | €2,001 | €10,434 | +€8,434 | +421.5% |
| Other amounts receivable | 41 | €2,515 | €3,252 | +€737 | +29.3% |
| Cash at bank and in hand | 54/58 | €32,356 | €13,218 | -€19,138 | -59.1% |
| Total equity and liabilities | 10/49 | €44,446 | €46,416 | +€1,971 | +4.4% |
| Equity | 10/15 | €1,334 | -€2,186 | -€3,520 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €334 | -€3,186 | -€3,520 | |
| Amounts payable | 17/49 | €43,111 | €48,602 | +€5,491 | +12.7% |
| Amounts payable within one year | 42/48 | €43,111 | €48,602 | +€5,491 | +12.7% |
| Trade debts | 44 | €15,769 | €16,377 | +€608 | +3.9% |
| Suppliers | 440/4 | €15,769 | €16,377 | +€608 | +3.9% |
| Advances received on contracts in progress | 46 | €2,277 | €8,067 | +€5,790 | +254.2% |
| Taxes, remuneration and social security | 45 | €46 | €46 | = | 0.0% |
| Taxes | 450/3 | €46 | €46 | = | 0.0% |
| Other amounts payable | 47/48 | €25,020 | €24,112 | -€907 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,689 | €6,447 | +€3,758 | +139.8% |
| Gross operating margin | 9900 | €18,161 | €3,065 | -€15,096 | -83.1% |
| Operating profit (loss) | 9901 | €15,472 | -€3,382 | -€18,854 | |
| Financial income | 75/76B | €38 | €0 | -€38 | -100.0% |
| Recurring financial income | 75 | €38 | €0 | -€38 | -100.0% |
| Financial charges | 65/66B | €131 | €138 | +€8 | +5.9% |
| Recurring financial charges | 65 | €131 | €138 | +€8 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €15,380 | -€3,520 | -€18,900 | |
| Income taxes | 67/77 | €46 | €0 | -€46 | -100.0% |
| Profit (loss) for the period | 9904 | €15,334 | -€3,520 | -€18,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,334 | -€3,520 | -€18,855 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.