M.E.N. 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.E.N. Consulting
Largest movements
- Cash -€109,167
down €109,167 (-78.5%), from €139,012 to €29,845
mainly Contributions, distributions and other (-€157,000) and Debts after one year (-€49,013)
- Receivables within one year -€42,108
no longer reported in 2025 (was €42,108)
- Tangible fixed assets -€18,874
down €18,874 (-45.9%), from €41,144 to €22,270
of which Furniture and vehicles: -€18,602
- Profit (loss) carried forward -€81,739
down €81,739 (-75.2%), from €108,732 to €26,992
- Debts after one year -€49,013
no longer reported in 2025 (was €49,013)
- Current portion of long-term debt -€27,296
no longer reported in 2025 (was €27,296)
- Tax, wage and social debts -€23,494
down €23,494 (-66.0%), from €35,582 to €12,088
- Other debts +€12,346
up €12,346 (+3,058%), from €404 to €12,750
- Gross operating margin +€10,577
up €10,577 (+9.4%), from €112,418 to €122,995
- Taxes +€3,640
up €3,640 (+20.3%), from €17,898 to €21,538
- Depreciation +€3,147
up €3,147 (+20.0%), from €15,727 to €18,874
- Other operating charges -€1,571
down €1,571 (-47.0%), from €3,341 to €1,770
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 | €223,284 | €53,926 | -€169,358 | -75.8% |
| Fixed assets | 21/28 | €41,534 | €22,660 | -€18,874 | -45.4% |
| Tangible fixed assets | 22/27 | €41,144 | €22,270 | -€18,874 | -45.9% |
| Plant, machinery and equipment | 23 | €272 | - | -€272 | |
| Furniture and vehicles | 24 | €40,872 | €22,270 | -€18,602 | -45.5% |
| Financial fixed assets | 28 | €390 | €390 | = | 0.0% |
| Current assets | 29/58 | €181,750 | €31,266 | -€150,484 | -82.8% |
| Amounts receivable within one year | 40/41 | €42,108 | - | -€42,108 | |
| Trade receivables | 40 | €42,108 | - | -€42,108 | |
| Cash at bank and in hand | 54/58 | €139,012 | €29,845 | -€109,167 | -78.5% |
| Deferred charges and accrued income | 490/1 | €630 | €1,421 | +€791 | +126% |
| Total equity and liabilities | 10/49 | €223,284 | €53,926 | -€169,358 | -75.8% |
| Equity | 10/15 | €110,732 | €28,992 | -€81,739 | -73.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,732 | €26,992 | -€81,739 | -75.2% |
| Amounts payable | 17/49 | €112,552 | €24,934 | -€87,619 | -77.8% |
| Amounts payable after more than one year | 17 | €49,013 | - | -€49,013 | |
| Financial debts | 170/4 | €49,013 | - | -€49,013 | |
| Amounts payable within one year | 42/48 | €63,540 | €24,934 | -€38,606 | -60.8% |
| Current portion of amounts payable after more than one year | 42 | €27,296 | - | -€27,296 | |
| Trade debts | 44 | €257 | €96 | -€162 | -62.8% |
| Suppliers | 440/4 | €257 | €96 | -€162 | -62.8% |
| Taxes, remuneration and social security | 45 | €35,582 | €12,088 | -€23,494 | -66.0% |
| Taxes | 450/3 | €35,582 | €12,088 | -€23,494 | -66.0% |
| Other amounts payable | 47/48 | €404 | €12,750 | +€12,346 | +3,058% |
| Remuneration, social security and pensions | 62 | €1,760 | €1,760 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,727 | €18,874 | +€3,147 | +20.0% |
| Other operating charges | 640/8 | €3,341 | €1,770 | -€1,571 | -47.0% |
| Non-recurring operating charges | 66A | €347 | - | -€347 | |
| Gross operating margin | 9900 | €112,418 | €122,995 | +€10,577 | +9.4% |
| Operating profit (loss) | 9901 | €91,244 | €100,592 | +€9,348 | +10.2% |
| Financial charges | 65/66B | €4,108 | €3,793 | -€315 | -7.7% |
| Recurring financial charges | 65 | €4,108 | €3,793 | -€315 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €87,136 | €96,799 | +€9,663 | +11.1% |
| Income taxes | 67/77 | €17,898 | €21,538 | +€3,640 | +20.3% |
| Profit (loss) for the period | 9904 | €69,238 | €75,261 | +€6,023 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,238 | €75,261 | +€6,023 | +8.7% |
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 19 October 2026 via checked.be.