M.E. 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.E. CONSULT
Largest movements
- Cash +€27,931
up €27,931 (+196.1%), from €14,240 to €42,171
mainly Net result for the year (+€17,374) and Receivables within one year (+€5,843)
- Receivables within one year -€5,843
down €5,843 (-95.6%), from €6,111 to €268
of which Trade receivables: -€6,111
- Deferred charges and accrued income -€3,748
down €3,748 (-50.0%), from €7,496 to €3,748
- Reserves +€15,405
up €15,405 (+770.3%), from €2,000 to €17,405
of which Distributable reserves: +€15,405
- Other debts -€6,198
down €6,198 (-31.2%), from €19,848 to €13,650
- Trade debts +€4,916
up €4,916 (+330.0%), from €1,490 to €6,406
- Tax, wage and social debts +€2,248
up €2,248 (+810.1%), from €278 to €2,526
- Profit (loss) carried forward +€1,969
no longer reported in 2023 (was -€1,969)
- Gross operating margin +€24,375
up €24,375 (+2184.1%), from €1,116 to €25,491
- Taxes +€7,732
new in 2023: €7,732
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,847 | €46,187 | +€18,340 | +65.9% |
| Current assets | 29/58 | €27,847 | €46,187 | +€18,340 | +65.9% |
| Amounts receivable within one year | 40/41 | €6,111 | €268 | -€5,843 | -95.6% |
| Trade receivables | 40 | €6,111 | - | -€6,111 | |
| Other amounts receivable | 41 | - | €268 | +€268 | |
| Cash at bank and in hand | 54/58 | €14,240 | €42,171 | +€27,931 | +196.1% |
| Deferred charges and accrued income | 490/1 | €7,496 | €3,748 | -€3,748 | -50.0% |
| Total equity and liabilities | 10/49 | €27,847 | €46,187 | +€18,340 | +65.9% |
| Equity | 10/15 | €6,231 | €23,605 | +€17,374 | +278.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €2,000 | €17,405 | +€15,405 | +770.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | - | €15,405 | +€15,405 | |
| Profit (loss) carried forward | 14 | -€1,969 | - | +€1,969 | |
| Amounts payable | 17/49 | €21,615 | €22,582 | +€966 | +4.5% |
| Amounts payable within one year | 42/48 | €21,615 | €22,582 | +€966 | +4.5% |
| Trade debts | 44 | €1,490 | €6,406 | +€4,916 | +330.0% |
| Suppliers | 440/4 | €1,490 | €6,406 | +€4,916 | +330.0% |
| Taxes, remuneration and social security | 45 | €278 | €2,526 | +€2,248 | +810.1% |
| Taxes | 450/3 | €278 | €2,526 | +€2,248 | +810.1% |
| Other amounts payable | 47/48 | €19,848 | €13,650 | -€6,198 | -31.2% |
| Other operating charges | 640/8 | €62 | €155 | +€93 | +149.9% |
| Gross operating margin | 9900 | €1,116 | €25,491 | +€24,375 | +2184.1% |
| Operating profit (loss) | 9901 | €1,054 | €25,336 | +€24,282 | +2303.8% |
| Financial charges | 65/66B | €258 | €230 | -€28 | -10.7% |
| Recurring financial charges | 65 | €258 | €230 | -€28 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €796 | €25,106 | +€24,310 | +3053.5% |
| Income taxes | 67/77 | - | €7,732 | +€7,732 | |
| Profit (loss) for the period | 9904 | €796 | €17,374 | +€16,578 | +2082.3% |
| Profit (loss) for the period to be appropriated | 9905 | €796 | €17,374 | +€16,578 | +2082.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.