M.A.M 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.
M.A.M Consulting
Largest movements
- Cash -€14,514
down €14,514 (-23.4%), from €62,151 to €47,638
mainly Contributions, distributions and other (-€100,000) and Net result for the year (-€13,717)
- Tangible fixed assets -€2,269
down €2,269 (-33.1%), from €6,844 to €4,575
of which Other tangible fixed assets: -€1,998
- Profit (loss) carried forward -€113,717
down €113,717 (-87.9%), from €129,316 to €15,599
- Other debts +€98,197
up €98,197 (+5,447%), from €1,803 to €100,000
- Gross operating margin +€2,402
up €2,402 (+13.7%), from -€17,530 to -€15,128
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.
Derived cash bridge
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 | €153,504 | €137,441 | -€16,064 | -10.5% |
| Fixed assets | 21/28 | €6,883 | €4,614 | -€2,269 | -33.0% |
| Tangible fixed assets | 22/27 | €6,844 | €4,575 | -€2,269 | -33.1% |
| Furniture and vehicles | 24 | €443 | €173 | -€271 | -61.0% |
| Other tangible fixed assets | 26 | €6,400 | €4,402 | -€1,998 | -31.2% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €146,622 | €132,826 | -€13,795 | -9.4% |
| Amounts receivable within one year | 40/41 | €83,333 | €84,765 | +€1,432 | +1.7% |
| Trade receivables | 40 | - | €899 | +€899 | |
| Other amounts receivable | 41 | €83,333 | €83,866 | +€532 | +0.6% |
| Cash at bank and in hand | 54/58 | €62,151 | €47,638 | -€14,514 | -23.4% |
| Deferred charges and accrued income | 490/1 | €1,137 | €424 | -€713 | -62.7% |
| Total equity and liabilities | 10/49 | €153,504 | €137,441 | -€16,064 | -10.5% |
| Equity | 10/15 | €149,776 | €36,059 | -€113,717 | -75.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,316 | €15,599 | -€113,717 | -87.9% |
| Amounts payable | 17/49 | €3,729 | €101,382 | +€97,653 | +2,619% |
| Amounts payable within one year | 42/48 | €3,729 | €101,365 | +€97,636 | +2,619% |
| Trade debts | 44 | €550 | €176 | -€374 | -68.0% |
| Suppliers | 440/4 | €550 | €176 | -€374 | -68.0% |
| Taxes, remuneration and social security | 45 | €1,376 | €1,189 | -€187 | -13.6% |
| Taxes | 450/3 | €1,376 | €1,189 | -€187 | -13.6% |
| Other amounts payable | 47/48 | €1,803 | €100,000 | +€98,197 | +5,447% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,269 | €2,269 | = | 0.0% |
| Other operating charges | 640/8 | €580 | €599 | +€19 | +3.3% |
| Gross operating margin | 9900 | -€17,530 | -€15,128 | +€2,402 | +13.7% |
| Operating profit (loss) | 9901 | -€20,379 | -€17,995 | +€2,384 | +11.7% |
| Financial income | 75/76B | €4,459 | €4,620 | +€161 | +3.6% |
| Recurring financial income | 75 | €4,459 | €4,620 | +€161 | +3.6% |
| Financial charges | 65/66B | €159 | €206 | +€47 | +29.7% |
| Recurring financial charges | 65 | €159 | €206 | +€47 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,079 | -€13,581 | +€2,498 | +15.5% |
| Income taxes | 67/77 | €143 | €136 | -€7 | -5.2% |
| Profit (loss) for the period | 9904 | -€16,222 | -€13,717 | +€2,505 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,222 | -€13,717 | +€2,505 | +15.4% |
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 28 October 2026 via checked.be.