M & L 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 & L CONSULTANCY
Largest movements
- Cash +€2,182
up €2,182 (+1,135%), from €192 to €2,374
mainly Net result for the year (+€10,408) and Tax, wage and social debts (+€4,172)
- Receivables within one year -€216
down €216 (-34.5%), from €626 to €410
- Other debts -€12,840
down €12,840 (-26.5%), from €48,513 to €35,673
- Profit (loss) carried forward +€10,408
up €10,408 (+15.1%), from -€68,855 to -€58,447
- Tax, wage and social debts +€4,172
up €4,172 (+1,015%), from €411 to €4,583
- Trade debts +€226
up €226 (+78.4%), from €289 to €515
- Gross operating margin +€5,626
up €5,626 (+60.0%), from €9,370 to €14,997
- Taxes +€3,761
up €3,761 (+915%), from €411 to €4,172
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 | €818 | €2,784 | +€1,966 | +240% |
| Current assets | 29/58 | €818 | €2,784 | +€1,966 | +240% |
| Amounts receivable within one year | 40/41 | €626 | €410 | -€216 | -34.5% |
| Trade receivables | 40 | €626 | €410 | -€216 | -34.5% |
| Cash at bank and in hand | 54/58 | €192 | €2,374 | +€2,182 | +1,135% |
| Total equity and liabilities | 10/49 | €818 | €2,784 | +€1,966 | +240% |
| Equity | 10/15 | -€48,395 | -€37,987 | +€10,408 | +21.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,855 | -€58,447 | +€10,408 | +15.1% |
| Amounts payable | 17/49 | €49,213 | €40,771 | -€8,442 | -17.2% |
| Amounts payable within one year | 42/48 | €49,213 | €40,771 | -€8,442 | -17.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €289 | €515 | +€226 | +78.4% |
| Suppliers | 440/4 | €289 | €515 | +€226 | +78.4% |
| Taxes, remuneration and social security | 45 | €411 | €4,583 | +€4,172 | +1,015% |
| Taxes | 450/3 | €411 | €4,583 | +€4,172 | +1,015% |
| Other amounts payable | 47/48 | €48,513 | €35,673 | -€12,840 | -26.5% |
| Other operating charges | 640/8 | €405 | €268 | -€137 | -33.9% |
| Gross operating margin | 9900 | €9,370 | €14,997 | +€5,626 | +60.0% |
| Operating profit (loss) | 9901 | €8,965 | €14,729 | +€5,764 | +64.3% |
| Financial income | 75/76B | €37 | €6 | -€31 | -84.0% |
| Recurring financial income | 75 | €37 | €6 | -€31 | -84.0% |
| Financial charges | 65/66B | €161 | €154 | -€6 | -4.0% |
| Recurring financial charges | 65 | €161 | €154 | -€6 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €8,841 | €14,580 | +€5,739 | +64.9% |
| Income taxes | 67/77 | €411 | €4,172 | +€3,761 | +915% |
| Profit (loss) for the period | 9904 | €8,430 | €10,408 | +€1,979 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,430 | €10,408 | +€1,979 | +23.5% |
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 23 October 2026 via checked.be.