M.T. 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.T. CONSULTANCY
Largest movements
- Receivables within one year -€14,330
down €14,330 (-45.8%), from €31,302 to €16,971
of which Other amounts receivable: -€21,830
- Tangible fixed assets +€7,707
up €7,707 (+414%), from €1,861 to €9,568
- Cash +€7,367
up €7,367 (+6.2%), from €119,671 to €127,039
mainly Net result for the year (+€25,823) and Receivables within one year (+€14,330)
- Reserves +€4,150
up €4,150 (+3.1%), from €134,167 to €138,316
- Tax, wage and social debts -€3,585
down €3,585 (-71.4%), from €5,022 to €1,437
- Trade debts -€3,561
down €3,561 (-44.8%), from €7,955 to €4,393
- Other debts +€2,836
new in 2025: €2,836
- Accrued charges and deferred income +€1,894
new in 2025: €1,894
- Gross operating margin -€6,261
down €6,261 (-12.3%), from €50,769 to €44,507
- Taxes -€2,624
down €2,624 (-15.2%), from €17,297 to €14,672
- Financial income -€2,557
down €2,557 (-100.0%), from €2,557 to €0
- Staff costs +€647
up €647 (+53.2%), from €1,215 to €1,862
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 | €154,097 | €155,257 | +€1,161 | +0.8% |
| Fixed assets | 21/28 | €1,861 | €9,568 | +€7,707 | +414% |
| Tangible fixed assets | 22/27 | €1,861 | €9,568 | +€7,707 | +414% |
| Furniture and vehicles | 24 | €1,861 | €9,568 | +€7,707 | +414% |
| Current assets | 29/58 | €152,236 | €145,690 | -€6,546 | -4.3% |
| Amounts receivable within one year | 40/41 | €31,302 | €16,971 | -€14,330 | -45.8% |
| Trade receivables | 40 | €7,500 | €15,000 | +€7,500 | +100% |
| Other amounts receivable | 41 | €23,802 | €1,971 | -€21,830 | -91.7% |
| Cash at bank and in hand | 54/58 | €119,671 | €127,039 | +€7,367 | +6.2% |
| Deferred charges and accrued income | 490/1 | €1,262 | €1,679 | +€417 | +33.0% |
| Total equity and liabilities | 10/49 | €154,097 | €155,257 | +€1,161 | +0.8% |
| Equity | 10/15 | €140,367 | €144,516 | +€4,150 | +3.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €134,167 | €138,316 | +€4,150 | +3.1% |
| Distributable reserves | 133 | €134,167 | €138,316 | +€4,150 | +3.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,730 | €10,741 | -€2,989 | -21.8% |
| Amounts payable within one year | 42/48 | €13,730 | €8,847 | -€4,883 | -35.6% |
| Financial debts | 43 | €753 | €181 | -€572 | -75.9% |
| Credit institutions | 430/8 | €753 | €181 | -€572 | -75.9% |
| Trade debts | 44 | €7,955 | €4,393 | -€3,561 | -44.8% |
| Suppliers | 440/4 | €7,955 | €4,393 | -€3,561 | -44.8% |
| Taxes, remuneration and social security | 45 | €5,022 | €1,437 | -€3,585 | -71.4% |
| Taxes | 450/3 | €5,022 | €1,437 | -€3,585 | -71.4% |
| Other amounts payable | 47/48 | - | €2,836 | +€2,836 | |
| Accrued charges and deferred income | 492/3 | - | €1,894 | +€1,894 | |
| Remuneration, social security and pensions | 62 | €1,215 | €1,862 | +€647 | +53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €685 | €927 | +€242 | +35.4% |
| Other operating charges | 640/8 | €755 | €979 | +€224 | +29.7% |
| Gross operating margin | 9900 | €50,769 | €44,507 | -€6,261 | -12.3% |
| Operating profit (loss) | 9901 | €48,113 | €40,739 | -€7,374 | -15.3% |
| Financial income | 75/76B | €2,557 | €0 | -€2,557 | -100.0% |
| Recurring financial income | 75 | €2,557 | €0 | -€2,557 | -100.0% |
| Financial charges | 65/66B | €145 | €244 | +€99 | +67.9% |
| Recurring financial charges | 65 | €145 | €244 | +€99 | +67.9% |
| Profit (loss) for the period before taxes | 9903 | €50,525 | €40,495 | -€10,030 | -19.9% |
| Income taxes | 67/77 | €17,297 | €14,672 | -€2,624 | -15.2% |
| Profit (loss) for the period | 9904 | €33,229 | €25,823 | -€7,406 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,229 | €25,823 | -€7,406 | -22.3% |
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 27 October 2026 via checked.be.