M-Field Consultancy: 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-Field Consultancy
Largest movements
- Cash +€26,085
up €26,085 (+41.3%), from €63,228 to €89,312
mainly Net result for the year (+€24,400) and Debts after one year (+€14,108)
- Tangible fixed assets +€19,533
up €19,533 (+56.9%), from €34,306 to €53,839
of which Leasing and similar rights: +€18,554
- Receivables within one year -€11,115
down €11,115 (-90.9%), from €12,233 to €1,118
- Profit (loss) carried forward +€24,400
up €24,400 (+48.0%), from €50,862 to €75,262
- Debts after one year +€14,108
up €14,108 (+69.5%), from €20,300 to €34,408
- Tax, wage and social debts -€6,489
down €6,489 (-30.0%), from €21,643 to €15,154
- Current portion of long-term debt +€2,251
up €2,251 (+23.6%), from €9,528 to €11,778
- Depreciation -€6,607
down €6,607 (-65.3%), from €10,121 to €3,514
- Other operating charges +€3,002
up €3,002 (+273%), from €1,100 to €4,101
- Taxes +€1,056
up €1,056 (+16.0%), from €6,601 to €7,657
- Gross operating margin +€831
up €831 (+1.9%), from €43,366 to €44,197
- Financial charges +€443
up €443 (+20.6%), from €2,152 to €2,595
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 | €113,547 | €147,234 | +€33,687 | +29.7% |
| Fixed assets | 21/28 | €34,306 | €53,839 | +€19,533 | +56.9% |
| Tangible fixed assets | 22/27 | €34,306 | €53,839 | +€19,533 | +56.9% |
| Furniture and vehicles | 24 | €999 | €2,939 | +€1,940 | +194% |
| Leasing and similar rights | 25 | €28,764 | €47,318 | +€18,554 | +64.5% |
| Other tangible fixed assets | 26 | €4,543 | €3,583 | -€960 | -21.1% |
| Current assets | 29/58 | €79,241 | €93,395 | +€14,154 | +17.9% |
| Amounts receivable within one year | 40/41 | €12,233 | €1,118 | -€11,115 | -90.9% |
| Trade receivables | 40 | €12,233 | €1,118 | -€11,115 | -90.9% |
| Cash at bank and in hand | 54/58 | €63,228 | €89,312 | +€26,085 | +41.3% |
| Deferred charges and accrued income | 490/1 | €3,780 | €2,964 | -€815 | -21.6% |
| Total equity and liabilities | 10/49 | €113,547 | €147,234 | +€33,687 | +29.7% |
| Equity | 10/15 | €53,362 | €77,762 | +€24,400 | +45.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,862 | €75,262 | +€24,400 | +48.0% |
| Amounts payable | 17/49 | €60,185 | €69,472 | +€9,287 | +15.4% |
| Amounts payable after more than one year | 17 | €20,300 | €34,408 | +€14,108 | +69.5% |
| Financial debts | 170/4 | €20,300 | €34,408 | +€14,108 | +69.5% |
| Amounts payable within one year | 42/48 | €39,464 | €34,691 | -€4,773 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €9,528 | €11,778 | +€2,251 | +23.6% |
| Trade debts | 44 | €2,176 | €2,053 | -€123 | -5.7% |
| Suppliers | 440/4 | €2,176 | €2,053 | -€123 | -5.7% |
| Taxes, remuneration and social security | 45 | €21,643 | €15,154 | -€6,489 | -30.0% |
| Taxes | 450/3 | €21,643 | €15,154 | -€6,489 | -30.0% |
| Other amounts payable | 47/48 | €6,117 | €5,706 | -€411 | -6.7% |
| Accrued charges and deferred income | 492/3 | €421 | €373 | -€48 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,121 | €3,514 | -€6,607 | -65.3% |
| Other operating charges | 640/8 | €1,100 | €4,101 | +€3,002 | +273% |
| Non-recurring operating charges | 66A | - | €2,240 | +€2,240 | |
| Gross operating margin | 9900 | €43,366 | €44,197 | +€831 | +1.9% |
| Operating profit (loss) | 9901 | €32,145 | €34,341 | +€2,196 | +6.8% |
| Financial income | 75/76B | €232 | €312 | +€79 | +34.2% |
| Recurring financial income | 75 | €232 | €312 | +€79 | +34.2% |
| Financial charges | 65/66B | €2,152 | €2,595 | +€443 | +20.6% |
| Recurring financial charges | 65 | €2,152 | €2,595 | +€443 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €30,225 | €32,057 | +€1,832 | +6.1% |
| Income taxes | 67/77 | €6,601 | €7,657 | +€1,056 | +16.0% |
| Profit (loss) for the period | 9904 | €23,624 | €24,400 | +€776 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,624 | €24,400 | +€776 | +3.3% |
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 27 October 2026 via checked.be.