M&M 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&M CONSULTING
Largest movements
- Cash +€227,230
up €227,230 (+27,683%), from €821 to €228,051
mainly Net result for the year (+€301,493) and Receivables within one year (+€81,288)
- Receivables after one year +€176,200
new in 2025: €176,200
- Receivables within one year -€81,288
down €81,288 (-32.6%), from €249,356 to €168,069
of which Other amounts receivable: -€82,593
- Financial fixed assets -€10,000
down €10,000 (-100%), from €10,000 to €0
- Reserves +€383,681
up €383,681 (+363%), from €105,589 to €489,270
- Profit (loss) carried forward -€82,188
down €82,188 (-100%), from €82,188 to €0
- Tax, wage and social debts +€21,229
up €21,229 (+296%), from €7,170 to €28,399
- Trade debts -€17,421
down €17,421 (-100%), from €17,421 to €0
- Short-term financial debts +€14,462
up €14,462 (+56.2%), from €25,737 to €40,199
- Gross operating margin +€300,281
up €300,281 (+346%), from €86,784 to €387,065
- Taxes +€54,292
up €54,292 (+202%), from €26,869 to €81,161
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 | €268,454 | €577,811 | +€309,357 | +115% |
| Fixed assets | 21/28 | €17,212 | €5,491 | -€11,721 | -68.1% |
| Tangible fixed assets | 22/27 | €7,212 | €5,491 | -€1,721 | -23.9% |
| Land and buildings | 22 | €4,447 | €3,950 | -€498 | -11.2% |
| Plant, machinery and equipment | 23 | €407 | €0 | -€407 | -100% |
| Furniture and vehicles | 24 | €2,358 | €1,542 | -€816 | -34.6% |
| Financial fixed assets | 28 | €10,000 | €0 | -€10,000 | -100% |
| Current assets | 29/58 | €251,242 | €572,320 | +€321,077 | +128% |
| Amounts receivable after more than one year | 29 | - | €176,200 | +€176,200 | |
| Other amounts receivable | 291 | - | €176,200 | +€176,200 | |
| Amounts receivable within one year | 40/41 | €249,356 | €168,069 | -€81,288 | -32.6% |
| Trade receivables | 40 | €8,501 | €9,806 | +€1,305 | +15.3% |
| Other amounts receivable | 41 | €240,855 | €158,263 | -€82,593 | -34.3% |
| Cash at bank and in hand | 54/58 | €821 | €228,051 | +€227,230 | +27,683% |
| Deferred charges and accrued income | 490/1 | €1,065 | €0 | -€1,065 | -100% |
| Total equity and liabilities | 10/49 | €268,454 | €577,811 | +€309,357 | +115% |
| Equity | 10/15 | €206,477 | €507,970 | +€301,493 | +146% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €105,589 | €489,270 | +€383,681 | +363% |
| Distributable reserves | 133 | €105,589 | €489,270 | +€383,681 | +363% |
| Profit (loss) carried forward | 14 | €82,188 | €0 | -€82,188 | -100% |
| Amounts payable | 17/49 | €61,977 | €69,841 | +€7,864 | +12.7% |
| Amounts payable within one year | 42/48 | €50,328 | €69,841 | +€19,513 | +38.8% |
| Financial debts | 43 | €25,737 | €40,199 | +€14,462 | +56.2% |
| Credit institutions | 430/8 | €25,737 | €40,199 | +€14,462 | +56.2% |
| Trade debts | 44 | €17,421 | €0 | -€17,421 | -100% |
| Suppliers | 440/4 | €17,421 | €0 | -€17,421 | -100% |
| Taxes, remuneration and social security | 45 | €7,170 | €28,399 | +€21,229 | +296% |
| Taxes | 450/3 | €7,170 | €28,399 | +€21,229 | +296% |
| Other amounts payable | 47/48 | - | €1,243 | +€1,243 | |
| Accrued charges and deferred income | 492/3 | €11,649 | - | -€11,649 | |
| Non-recurring operating income | 76A | - | €254,273 | +€254,273 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,167 | €1,507 | -€1,660 | -52.4% |
| Other operating charges | 640/8 | €3,577 | €4,805 | +€1,227 | +34.3% |
| Gross operating margin | 9900 | €86,784 | €387,065 | +€300,281 | +346% |
| Operating profit (loss) | 9901 | €80,040 | €380,753 | +€300,714 | +376% |
| Financial income | 75/76B | €3,442 | €6,744 | +€3,302 | +95.9% |
| Recurring financial income | 75 | €3,442 | €6,744 | +€3,302 | +95.9% |
| Financial charges | 65/66B | €6,641 | €4,843 | -€1,798 | -27.1% |
| Recurring financial charges | 65 | €6,641 | €4,843 | -€1,798 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €76,840 | €382,653 | +€305,813 | +398% |
| Income taxes | 67/77 | €26,869 | €81,161 | +€54,292 | +202% |
| Profit (loss) for the period | 9904 | €49,971 | €301,493 | +€251,522 | +503% |
| Profit (loss) for the period to be appropriated | 9905 | €49,971 | €301,493 | +€251,522 | +503% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.