M.T. 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.T. CONSULTING
Largest movements
- Receivables after one year -€250,000
down €250,000 (-55.6%), from €450,000 to €200,000
- Tangible fixed assets -€39,386
down €39,386 (-15.0%), from €262,992 to €223,606
of which Furniture and vehicles: -€21,421
- Cash -€35,829
down €35,829 (-12.4%), from €288,162 to €252,333
mainly Net result for the year (-€308,004) and Other debts (-€44,650)
- Receivables within one year -€22,669
down €22,669 (-39.8%), from €56,971 to €34,302
of which Other amounts receivable: -€22,429
- Current investments -€14,576
down €14,576 (-4.9%), from €300,008 to €285,432
- Profit (loss) carried forward -€308,004
down €308,004 (-42.7%), from €721,236 to €413,232
- Other debts -€44,650
no longer reported in 2025 (was €44,650)
- Financial charges +€249,657
up €249,657 (+11,868%), from €2,104 to €251,761
of which Non-recurring financial charges: +€250,000
- Gross operating margin -€44,453
down €44,453, from €32,092 to -€12,361
- Depreciation -€1,044
down €1,044 (-2.6%), from €40,430 to €39,386
- Financial income +€848
up €848 (+69.7%), from €1,217 to €2,065
- Other operating charges -€836
down €836 (-14.7%), from €5,696 to €4,859
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 | €1,362,588 | €999,005 | -€363,583 | -26.7% |
| Fixed assets | 21/28 | €262,992 | €223,606 | -€39,386 | -15.0% |
| Tangible fixed assets | 22/27 | €262,992 | €223,606 | -€39,386 | -15.0% |
| Land and buildings | 22 | €182,712 | €165,495 | -€17,217 | -9.4% |
| Plant, machinery and equipment | 23 | €868 | €120 | -€748 | -86.2% |
| Furniture and vehicles | 24 | €47,075 | €25,654 | -€21,421 | -45.5% |
| Other tangible fixed assets | 26 | €32,337 | €32,337 | = | 0.0% |
| Current assets | 29/58 | €1,099,597 | €775,399 | -€324,198 | -29.5% |
| Amounts receivable after more than one year | 29 | €450,000 | €200,000 | -€250,000 | -55.6% |
| Trade receivables | 290 | €450,000 | €200,000 | -€250,000 | -55.6% |
| Amounts receivable within one year | 40/41 | €56,971 | €34,302 | -€22,669 | -39.8% |
| Trade receivables | 40 | €240 | - | -€240 | |
| Other amounts receivable | 41 | €56,731 | €34,302 | -€22,429 | -39.5% |
| Current investments | 50/53 | €300,008 | €285,432 | -€14,576 | -4.9% |
| Cash at bank and in hand | 54/58 | €288,162 | €252,333 | -€35,829 | -12.4% |
| Deferred charges and accrued income | 490/1 | €4,456 | €3,333 | -€1,124 | -25.2% |
| Total equity and liabilities | 10/49 | €1,362,588 | €999,005 | -€363,583 | -26.7% |
| Equity | 10/15 | €1,294,165 | €986,161 | -€308,004 | -23.8% |
| Contributions | 10/11 | €8,505 | €8,505 | = | 0.0% |
| Reserves | 13 | €564,424 | €564,424 | = | 0.0% |
| Distributable reserves | 133 | €564,424 | €564,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | €721,236 | €413,232 | -€308,004 | -42.7% |
| Amounts payable | 17/49 | €68,423 | €12,844 | -€55,579 | -81.2% |
| Amounts payable after more than one year | 17 | €9,899 | €3,373 | -€6,526 | -65.9% |
| Financial debts | 170/4 | €9,899 | €3,373 | -€6,526 | -65.9% |
| Amounts payable within one year | 42/48 | €58,524 | €9,470 | -€49,054 | -83.8% |
| Current portion of amounts payable after more than one year | 42 | €8,617 | €6,526 | -€2,091 | -24.3% |
| Financial debts | 43 | - | €32 | +€32 | |
| Credit institutions | 430/8 | - | €32 | +€32 | |
| Trade debts | 44 | €2,281 | €1,266 | -€1,015 | -44.5% |
| Suppliers | 440/4 | €2,281 | €1,266 | -€1,015 | -44.5% |
| Taxes, remuneration and social security | 45 | €2,976 | €1,647 | -€1,329 | -44.7% |
| Taxes | 450/3 | €2,976 | €1,647 | -€1,329 | -44.7% |
| Other amounts payable | 47/48 | €44,650 | - | -€44,650 | |
| Non-recurring operating income | 76A | €5,372 | - | -€5,372 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,430 | €39,386 | -€1,044 | -2.6% |
| Other operating charges | 640/8 | €5,696 | €4,859 | -€836 | -14.7% |
| Gross operating margin | 9900 | €32,092 | -€12,361 | -€44,453 | |
| Operating profit (loss) | 9901 | -€14,034 | -€56,606 | -€42,573 | -303% |
| Financial income | 75/76B | €1,217 | €2,065 | +€848 | +69.7% |
| Recurring financial income | 75 | €1,217 | €2,065 | +€848 | +69.7% |
| Financial charges | 65/66B | €2,104 | €251,761 | +€249,657 | +11,868% |
| Recurring financial charges | 65 | €2,104 | €1,761 | -€343 | -16.3% |
| Non-recurring financial charges | 66B | - | €250,000 | +€250,000 | |
| Profit (loss) for the period before taxes | 9903 | -€14,920 | -€306,302 | -€291,381 | -1,953% |
| Income taxes | 67/77 | €1,425 | €1,702 | +€277 | +19.4% |
| Profit (loss) for the period | 9904 | -€16,346 | -€308,004 | -€291,658 | -1,784% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,346 | -€308,004 | -€291,658 | -1,784% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.