M-Consulting Services: 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-Consulting Services
Largest movements
- Tangible fixed assets -€71,077
down €71,077 (-12.7%), from €560,512 to €489,435
of which Furniture and vehicles: -€48,165
- Receivables within one year +€43,841
up €43,841 (+64.7%), from €67,750 to €111,590
of which Other amounts receivable: +€23,889
- Cash -€36,033
down €36,033 (-39.1%), from €92,240 to €56,208
mainly Receivables within one year (-€43,841) and Debts after one year (-€30,825)
- Debts after one year -€30,825
down €30,825 (-14.7%), from €209,371 to €178,546
- Other debts -€28,112
down €28,112 (-98.8%), from €28,454 to €343
- Gross operating margin -€67,790
down €67,790 (-58.5%), from €115,904 to €48,114
- Taxes -€19,605
down €19,605 (-92.3%), from €21,246 to €1,641
- Depreciation -€12,869
down €12,869 (-31.7%), from €40,543 to €27,675
- Financial charges +€1,810
up €1,810 (+47.0%), from €3,853 to €5,663
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 | €748,733 | €679,204 | -€69,529 | -9.3% |
| Fixed assets | 21/28 | €563,196 | €491,053 | -€72,144 | -12.8% |
| Intangible fixed assets | 21 | €2,684 | €1,617 | -€1,067 | -39.7% |
| Tangible fixed assets | 22/27 | €560,512 | €489,435 | -€71,077 | -12.7% |
| Land and buildings | 22 | €501,808 | €479,651 | -€22,157 | -4.4% |
| Plant, machinery and equipment | 23 | €2,438 | €1,684 | -€755 | -30.9% |
| Furniture and vehicles | 24 | €56,266 | €8,101 | -€48,165 | -85.6% |
| Current assets | 29/58 | €185,537 | €188,151 | +€2,614 | +1.4% |
| Amounts receivable after more than one year | 29 | €19,367 | €12,995 | -€6,371 | -32.9% |
| Other amounts receivable | 291 | €19,367 | €12,995 | -€6,371 | -32.9% |
| Amounts receivable within one year | 40/41 | €67,750 | €111,590 | +€43,841 | +64.7% |
| Trade receivables | 40 | €41,699 | €61,650 | +€19,951 | +47.8% |
| Other amounts receivable | 41 | €26,051 | €49,940 | +€23,889 | +91.7% |
| Cash at bank and in hand | 54/58 | €92,240 | €56,208 | -€36,033 | -39.1% |
| Deferred charges and accrued income | 490/1 | €6,181 | €7,358 | +€1,177 | +19.0% |
| Total equity and liabilities | 10/49 | €748,733 | €679,204 | -€69,529 | -9.3% |
| Equity | 10/15 | €404,062 | €398,865 | -€5,197 | -1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €391,271 | €386,465 | -€4,806 | -1.2% |
| Distributable reserves | 133 | €391,271 | €386,465 | -€4,806 | -1.2% |
| Profit (loss) carried forward | 14 | €391 | €0 | -€391 | -100% |
| Provisions and deferred taxes | 16 | €49,281 | €49,281 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €49,281 | €49,281 | = | 0.0% |
| Pensions and similar obligations | 160 | €49,281 | €49,281 | = | 0.0% |
| Amounts payable | 17/49 | €295,390 | €231,058 | -€64,332 | -21.8% |
| Amounts payable after more than one year | 17 | €209,371 | €178,546 | -€30,825 | -14.7% |
| Financial debts | 170/4 | €209,371 | €178,546 | -€30,825 | -14.7% |
| Amounts payable within one year | 42/48 | €86,020 | €52,512 | -€33,507 | -39.0% |
| Current portion of amounts payable after more than one year | 42 | €42,457 | €41,206 | -€1,250 | -2.9% |
| Trade debts | 44 | €10,867 | €8,437 | -€2,430 | -22.4% |
| Suppliers | 440/4 | €10,867 | €8,437 | -€2,430 | -22.4% |
| Taxes, remuneration and social security | 45 | €4,242 | €2,526 | -€1,715 | -40.4% |
| Taxes | 450/3 | €4,242 | €2,526 | -€1,715 | -40.4% |
| Other amounts payable | 47/48 | €28,454 | €343 | -€28,112 | -98.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,543 | €27,675 | -€12,869 | -31.7% |
| Other operating charges | 640/8 | €4,500 | €3,950 | -€550 | -12.2% |
| Non-recurring operating charges | 66A | - | €16,666 | +€16,666 | |
| Gross operating margin | 9900 | €115,904 | €48,114 | -€67,790 | -58.5% |
| Operating profit (loss) | 9901 | €70,860 | -€178 | -€71,038 | |
| Financial income | 75/76B | €2,875 | €2,285 | -€590 | -20.5% |
| Recurring financial income | 75 | €2,875 | €2,285 | -€590 | -20.5% |
| Financial charges | 65/66B | €3,853 | €5,663 | +€1,810 | +47.0% |
| Recurring financial charges | 65 | €3,853 | €5,663 | +€1,810 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €69,882 | -€3,556 | -€73,438 | |
| Income taxes | 67/77 | €21,246 | €1,641 | -€19,605 | -92.3% |
| Profit (loss) for the period | 9904 | €48,636 | -€5,197 | -€53,833 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,636 | -€5,197 | -€53,833 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.