M & A CONSULT: 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.
M & A CONSULT
Largest movements
- Tangible fixed assets -€17,543
down €17,543 (-5.1%), from €341,484 to €323,942
- Reserves -€642,460
down €642,460 (-95.2%), from €675,104 to €32,644
of which Distributable reserves: -€642,460
- Profit (loss) carried forward +€615,293
no longer reported in 2024 (was -€615,293)
- Debts after one year +€8,853
up €8,853 (+3.5%), from €250,056 to €258,908
of which Financial debts: +€258,908
- Gross operating margin -€250
down €250 (-4.8%), from -€5,253 to -€5,503
- Other operating charges +€146
up €146 (+3.6%), from €4,059 to €4,204
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €372,195 | €354,525 | -€17,670 | -4.7% |
| Fixed assets | 21/28 | €341,484 | €323,942 | -€17,543 | -5.1% |
| Tangible fixed assets | 22/27 | €341,484 | €323,942 | -€17,543 | -5.1% |
| Land and buildings | 22 | €341,484 | €323,942 | -€17,543 | -5.1% |
| Current assets | 29/58 | €30,711 | €30,584 | -€127 | -0.4% |
| Amounts receivable within one year | 40/41 | - | €41 | +€41 | |
| Other amounts receivable | 41 | - | €41 | +€41 | |
| Cash at bank and in hand | 54/58 | €29,028 | €28,518 | -€510 | -1.8% |
| Deferred charges and accrued income | 490/1 | €1,683 | €2,025 | +€342 | +20.3% |
| Total equity and liabilities | 10/49 | €372,195 | €354,525 | -€17,670 | -4.7% |
| Equity | 10/15 | €121,811 | €94,644 | -€27,167 | -22.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €675,104 | €32,644 | -€642,460 | -95.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €668,904 | €26,444 | -€642,460 | -96.0% |
| Profit (loss) carried forward | 14 | -€615,293 | - | +€615,293 | |
| Amounts payable | 17/49 | €250,384 | €259,881 | +€9,497 | +3.8% |
| Amounts payable after more than one year | 17 | €250,056 | €258,908 | +€8,853 | +3.5% |
| Financial debts | 170/4 | - | €258,908 | +€258,908 | |
| Other amounts payable | 178/9 | €250,056 | - | -€250,056 | |
| Amounts payable within one year | 42/48 | €329 | €973 | +€644 | +196% |
| Trade debts | 44 | €329 | €973 | +€644 | +196% |
| Suppliers | 440/4 | €329 | €973 | +€644 | +196% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,543 | €17,543 | = | 0.0% |
| Other operating charges | 640/8 | €4,059 | €4,204 | +€146 | +3.6% |
| Gross operating margin | 9900 | -€5,253 | -€5,503 | -€250 | -4.8% |
| Operating profit (loss) | 9901 | -€26,854 | -€27,250 | -€396 | -1.5% |
| Financial income | 75/76B | €81 | €136 | +€54 | +67.2% |
| Recurring financial income | 75 | €81 | €136 | +€54 | +67.2% |
| Financial charges | 65/66B | €48 | €53 | +€5 | +9.4% |
| Recurring financial charges | 65 | €48 | €53 | +€5 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,821 | -€27,167 | -€346 | -1.3% |
| Income taxes | 67/77 | €24 | - | -€24 | |
| Profit (loss) for the period | 9904 | -€26,845 | -€27,167 | -€322 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,845 | -€27,167 | -€322 | -1.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.