M&L MANAGEMENT SERVICES: what changed
What changed
M&L MANAGEMENT SERVICES
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€7,894
2024 · €45,925-€38,031
Equity
€829,941
2024 · €822,047+€7,894
Cash
€375,638
2024 · €358,312+€17,325
Balance sheet total
€844,563
2024 · €827,219+€17,343
Largest movements
Assets
- Deferred charges and accrued income +€18,132
up €18,132 (+1,123%), from €1,615 to €19,746
- Cash +€17,325
up €17,325 (+4.8%), from €358,312 to €375,638
mainly Depreciation (+€13,991) and Net result for the year (+€7,894)
- Tangible fixed assets -€12,347
down €12,347 (-2.8%), from €440,441 to €428,094
of which Land and buildings: -€10,224
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€50,498
down €50,498 (-62.3%), from €81,010 to €30,512
- Taxes -€11,173
down €11,173 (-53.0%), from €21,064 to €9,891
- Financial income +€1,010
up €1,010 (+48.4%), from €2,087 to €3,098
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€45,925
Gross operating margin
-€50,498
Depreciation
-€63
Other operating charges
+€344
Financial income
+€1,010
Financial charges
+€2
Taxes
+€11,173
Result 2025
€7,894
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€18,970
Investment
-€1,645
Financing
€0
Cash 2024
€358,312
From operations (derived)
+€18,970
Net result for the year
+€7,894
Depreciation
+€13,991
Receivables within one year
+€5,767
Deferred charges and accrued income
-€18,132
Trade debts
+€827
Tax, wage and social debts
+€3,092
Other debts
+€5,531
Investment (derived)
-€1,645
Investment in fixed assets (net)
-€1,645
Cash 2025
€375,638
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €827,219 | €844,563 | +€17,343 | +2.1% |
| Fixed assets | 21/28 | €440,441 | €428,094 | -€12,347 | -2.8% |
| Tangible fixed assets | 22/27 | €440,441 | €428,094 | -€12,347 | -2.8% |
| Land and buildings | 22 | €413,584 | €403,360 | -€10,224 | -2.5% |
| Furniture and vehicles | 24 | €21,207 | €19,085 | -€2,122 | -10.0% |
| Other tangible fixed assets | 26 | €5,650 | €5,650 | = | 0.0% |
| Current assets | 29/58 | €386,778 | €416,468 | +€29,690 | +7.7% |
| Amounts receivable within one year | 40/41 | €26,851 | €21,084 | -€5,767 | -21.5% |
| Trade receivables | 40 | €20,237 | €20,990 | +€753 | +3.7% |
| Other amounts receivable | 41 | €6,614 | €94 | -€6,520 | -98.6% |
| Cash at bank and in hand | 54/58 | €358,312 | €375,638 | +€17,325 | +4.8% |
| Deferred charges and accrued income | 490/1 | €1,615 | €19,746 | +€18,132 | +1,123% |
| Total equity and liabilities | 10/49 | €827,219 | €844,563 | +€17,343 | +2.1% |
| Equity | 10/15 | €822,047 | €829,941 | +€7,894 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €803,393 | €811,287 | +€7,894 | +1.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €801,533 | €809,427 | +€7,894 | +1.0% |
| Profit (loss) carried forward | 14 | €54 | €54 | = | 0.0% |
| Amounts payable | 17/49 | €5,173 | €14,622 | +€9,449 | +183% |
| Amounts payable within one year | 42/48 | €5,173 | €14,622 | +€9,449 | +183% |
| Trade debts | 44 | €620 | €1,447 | +€827 | +133% |
| Suppliers | 440/4 | €620 | €1,447 | +€827 | +133% |
| Taxes, remuneration and social security | 45 | €4,552 | €7,644 | +€3,092 | +67.9% |
| Taxes | 450/3 | €4,552 | €7,644 | +€3,092 | +67.9% |
| Other amounts payable | 47/48 | €0 | €5,531 | +€5,531 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,929 | €13,991 | +€63 | +0.5% |
| Other operating charges | 640/8 | €1,996 | €1,652 | -€344 | -17.2% |
| Gross operating margin | 9900 | €81,010 | €30,512 | -€50,498 | -62.3% |
| Operating profit (loss) | 9901 | €65,085 | €14,869 | -€50,217 | -77.2% |
| Financial income | 75/76B | €2,087 | €3,098 | +€1,010 | +48.4% |
| Recurring financial income | 75 | €2,087 | €3,098 | +€1,010 | +48.4% |
| Financial charges | 65/66B | €183 | €181 | -€2 | -0.9% |
| Recurring financial charges | 65 | €183 | €181 | -€2 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €66,990 | €17,785 | -€49,204 | -73.5% |
| Income taxes | 67/77 | €21,064 | €9,891 | -€11,173 | -53.0% |
| Profit (loss) for the period | 9904 | €45,925 | €7,894 | -€38,031 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,925 | €7,894 | -€38,031 | -82.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.