M et C 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 et C CONSULTING
Largest movements
- Tangible fixed assets +€20,316
up €20,316 (+1,171%), from €1,735 to €22,051
- Receivables within one year -€15,069
down €15,069 (-81.3%), from €18,543 to €3,474
of which Other amounts receivable: -€15,093
- Other debts +€32,078
up €32,078 (+24.0%), from €133,395 to €165,473
- Profit (loss) carried forward -€27,803
down €27,803 (-36.5%), from -€76,258 to -€104,061
- Purchases and services -€28,883
no longer reported in 2024 (was €28,883)
- Gross operating margin +€3,144
up €3,144 (+10.9%), from -€28,883 to -€25,739
- Depreciation +€428
up €428 (+43.6%), from €982 to €1,410
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 | €181,852 | €186,625 | +€4,773 | +2.6% |
| Fixed assets | 21/28 | €159,025 | €179,341 | +€20,316 | +12.8% |
| Tangible fixed assets | 22/27 | €1,735 | €22,051 | +€20,316 | +1,171% |
| Furniture and vehicles | 24 | €1,735 | €22,051 | +€20,316 | +1,171% |
| Financial fixed assets | 28 | €157,290 | €157,290 | = | 0.0% |
| Current assets | 29/58 | €22,827 | €7,284 | -€15,543 | -68.1% |
| Amounts receivable within one year | 40/41 | €18,543 | €3,474 | -€15,069 | -81.3% |
| Trade receivables | 40 | €1,079 | €1,103 | +€23 | +2.2% |
| Other amounts receivable | 41 | €17,464 | €2,371 | -€15,093 | -86.4% |
| Cash at bank and in hand | 54/58 | €4,284 | €2,589 | -€1,695 | -39.6% |
| Deferred charges and accrued income | 490/1 | - | €1,221 | +€1,221 | |
| Total equity and liabilities | 10/49 | €181,852 | €186,625 | +€4,773 | +2.6% |
| Equity | 10/15 | €45,868 | €18,065 | -€27,803 | -60.6% |
| Contributions | 10/11 | €118,592 | €118,592 | = | 0.0% |
| Reserves | 13 | €3,534 | €3,534 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,534 | €3,534 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,534 | €3,534 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,258 | -€104,061 | -€27,803 | -36.5% |
| Amounts payable | 17/49 | €135,984 | €168,560 | +€32,576 | +24.0% |
| Amounts payable within one year | 42/48 | €135,232 | €168,560 | +€33,328 | +24.6% |
| Trade debts | 44 | €1,837 | €3,028 | +€1,191 | +64.9% |
| Suppliers | 440/4 | €1,837 | €3,028 | +€1,191 | +64.9% |
| Taxes, remuneration and social security | 45 | - | €59 | +€59 | |
| Taxes | 450/3 | - | €59 | +€59 | |
| Other amounts payable | 47/48 | €133,395 | €165,473 | +€32,078 | +24.0% |
| Accrued charges and deferred income | 492/3 | €753 | €0 | -€752 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,883 | - | -€28,883 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €982 | €1,410 | +€428 | +43.6% |
| Other operating charges | 640/8 | €384 | €569 | +€184 | +48.0% |
| Gross operating margin | 9900 | -€28,883 | -€25,739 | +€3,144 | +10.9% |
| Operating profit (loss) | 9901 | -€30,249 | -€27,719 | +€2,531 | +8.4% |
| Financial charges | 65/66B | €1 | €26 | +€25 | +2,820% |
| Recurring financial charges | 65 | €1 | €26 | +€25 | +2,820% |
| Profit (loss) for the period before taxes | 9903 | -€30,250 | -€27,745 | +€2,506 | +8.3% |
| Income taxes | 67/77 | - | €59 | +€59 | |
| Profit (loss) for the period | 9904 | -€30,250 | -€27,803 | +€2,447 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,250 | -€27,803 | +€2,447 | +8.1% |
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 31 October 2026 via checked.be.