M&LM 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&LM Consulting
Largest movements
- Cash +€43,184
up €43,184 (+52.1%), from €82,817 to €126,001
mainly Net result for the year (+€37,650) and Deferred charges and accrued income (+€22,624)
- Deferred charges and accrued income -€22,624
no longer reported in 2025 (was €22,624)
- Receivables within one year +€10,694
up €10,694 (+124%), from €8,654 to €19,348
- Profit (loss) carried forward +€37,650
up €37,650 (+50.0%), from €75,360 to €113,010
- Tax, wage and social debts -€5,589
down €5,589 (-24.6%), from €22,677 to €17,088
- Trade debts -€2,387
down €2,387 (-42.9%), from €5,567 to €3,180
- Gross operating margin -€47,390
down €47,390 (-49.1%), from €96,457 to €49,068
- Taxes -€9,325
down €9,325 (-48.3%), from €19,307 to €9,983
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 | €116,902 | €146,934 | +€30,031 | +25.7% |
| Fixed assets | 21/28 | €2,808 | €1,585 | -€1,223 | -43.5% |
| Tangible fixed assets | 22/27 | €2,808 | €1,585 | -€1,223 | -43.5% |
| Plant, machinery and equipment | 23 | €1,321 | €948 | -€373 | -28.2% |
| Furniture and vehicles | 24 | €1,487 | €637 | -€850 | -57.1% |
| Current assets | 29/58 | €114,095 | €145,349 | +€31,254 | +27.4% |
| Amounts receivable within one year | 40/41 | €8,654 | €19,348 | +€10,694 | +124% |
| Trade receivables | 40 | €8,654 | €19,348 | +€10,694 | +124% |
| Cash at bank and in hand | 54/58 | €82,817 | €126,001 | +€43,184 | +52.1% |
| Deferred charges and accrued income | 490/1 | €22,624 | - | -€22,624 | |
| Total equity and liabilities | 10/49 | €116,902 | €146,934 | +€30,031 | +25.7% |
| Equity | 10/15 | €76,360 | €114,010 | +€37,650 | +49.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,360 | €113,010 | +€37,650 | +50.0% |
| Amounts payable | 17/49 | €40,543 | €32,924 | -€7,619 | -18.8% |
| Amounts payable within one year | 42/48 | €40,543 | €32,924 | -€7,619 | -18.8% |
| Trade debts | 44 | €5,567 | €3,180 | -€2,387 | -42.9% |
| Suppliers | 440/4 | €5,567 | €3,180 | -€2,387 | -42.9% |
| Taxes, remuneration and social security | 45 | €22,677 | €17,088 | -€5,589 | -24.6% |
| Taxes | 450/3 | €22,677 | €17,088 | -€5,589 | -24.6% |
| Other amounts payable | 47/48 | €12,299 | €12,656 | +€357 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,606 | €1,223 | -€383 | -23.9% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €96,457 | €49,068 | -€47,390 | -49.1% |
| Operating profit (loss) | 9901 | €94,802 | €47,845 | -€46,956 | -49.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €135 | €212 | +€78 | +57.6% |
| Recurring financial charges | 65 | €135 | €212 | +€78 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | €94,667 | €47,633 | -€47,034 | -49.7% |
| Income taxes | 67/77 | €19,307 | €9,983 | -€9,325 | -48.3% |
| Profit (loss) for the period | 9904 | €75,360 | €37,650 | -€37,709 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,360 | €37,650 | -€37,709 | -50.0% |
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 13 October 2026 via checked.be.