M+ MANAGEMENT & ORGANISATION: what changed
What changed
M+ MANAGEMENT & ORGANISATION
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€805
2024 · -€835+€30
Equity
€12,352
2024 · €13,157-€805
Cash
€12,457
2024 · €13,162-€705
Balance sheet total
€12,457
2024 · €13,162-€705
Largest movements
Assets
- Cash -€705
down €705 (-5.4%), from €13,162 to €12,457
mainly Net result for the year (-€805)
Equity and liabilities
- Reserves -€805
down €805 (-11.6%), from €6,957 to €6,152
of which Distributable reserves: -€805
Income statement
- Financial income +€40
up €40 (+174%), from €23 to €63
- Other operating charges +€12
up €12 (+2.5%), from €487 to €500
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
-€835
Gross operating margin
+€2
Other operating charges
-€12
Financial income
+€40
Result 2025
-€805
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
-€705
Investment
€0
Financing
€0
Cash 2024
€13,162
From operations (derived)
-€705
Net result for the year
-€805
Accrued charges and deferred income
+€100
Cash 2025
€12,457
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,162 | €12,457 | -€705 | -5.4% |
| Current assets | 29/58 | €13,162 | €12,457 | -€705 | -5.4% |
| Cash at bank and in hand | 54/58 | €13,162 | €12,457 | -€705 | -5.4% |
| Total equity and liabilities | 10/49 | €13,162 | €12,457 | -€705 | -5.4% |
| Equity | 10/15 | €13,157 | €12,352 | -€805 | -6.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,957 | €6,152 | -€805 | -11.6% |
| Non-distributable reserves | 130/1 | €679 | €679 | = | 0.0% |
| Reserves not available under the articles | 1311 | €679 | €679 | = | 0.0% |
| Distributable reserves | 133 | €6,278 | €5,472 | -€805 | -12.8% |
| Amounts payable | 17/49 | €5 | €105 | +€100 | +1,992% |
| Amounts payable within one year | 42/48 | €5 | €5 | = | 0.0% |
| Other amounts payable | 47/48 | €5 | €5 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €100 | +€100 | |
| Other operating charges | 640/8 | €487 | €500 | +€12 | +2.5% |
| Gross operating margin | 9900 | -€326 | -€324 | +€2 | +0.8% |
| Operating profit (loss) | 9901 | -€813 | -€823 | -€10 | -1.2% |
| Financial income | 75/76B | €23 | €63 | +€40 | +174% |
| Recurring financial income | 75 | €23 | €63 | +€40 | +174% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€835 | -€805 | +€30 | +3.6% |
| Profit (loss) for the period | 9904 | -€835 | -€805 | +€30 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€835 | -€805 | +€30 | +3.6% |
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 4 November 2026 via checked.be.