M&Y CONSULTING: what changed
M&Y CONSULTING
Largest movements
- Cash -€64,403
down €64,403 (-36.5%), from €176,643 to €112,240
mainly Contributions, distributions and other (-€73,986) and Other debts (-€51,705)
- Tangible fixed assets +€9,524
up €9,524 (+109%), from €8,721 to €18,245
of which Other tangible fixed assets: +€7,718
- Receivables within one year -€7,789
down €7,789 (-13.2%), from €59,202 to €51,414
- Other debts -€51,705
down €51,705 (-27.5%), from €188,342 to €136,637
- Trade debts -€8,533
down €8,533 (-38.8%), from €21,978 to €13,444
- Tax, wage and social debts -€2,786
down €2,786 (-8.6%), from €32,566 to €29,780
of which Taxes: -€6,745
- Gross operating margin +€28,760
up €28,760 (+22.4%), from €128,372 to €157,132
- Taxes +€4,810
up €4,810 (+34.3%), from €14,012 to €18,822
- Staff costs +€4,194
up €4,194 (+7.7%), from €54,128 to €58,322
- Financial charges -€1,604
down €1,604 (-52.6%), from €3,048 to €1,444
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,950 | €182,761 | -€63,188 | -25.7% |
| Fixed assets | 21/28 | €9,584 | €19,108 | +€9,524 | +99.4% |
| Tangible fixed assets | 22/27 | €8,721 | €18,245 | +€9,524 | +109% |
| Plant, machinery and equipment | 23 | €4,090 | €3,278 | -€812 | -19.8% |
| Furniture and vehicles | 24 | €4,631 | €7,250 | +€2,618 | +56.5% |
| Other tangible fixed assets | 26 | - | €7,718 | +€7,718 | |
| Financial fixed assets | 28 | €863 | €863 | = | 0.0% |
| Current assets | 29/58 | €236,366 | €163,653 | -€72,713 | -30.8% |
| Amounts receivable within one year | 40/41 | €59,202 | €51,414 | -€7,789 | -13.2% |
| Trade receivables | 40 | €59,202 | €51,414 | -€7,789 | -13.2% |
| Cash at bank and in hand | 54/58 | €176,643 | €112,240 | -€64,403 | -36.5% |
| Deferred charges and accrued income | 490/1 | €521 | - | -€521 | |
| Total equity and liabilities | 10/49 | €245,950 | €182,761 | -€63,188 | -25.7% |
| Equity | 10/15 | €3,064 | €2,500 | -€564 | -18.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €564 | - | -€564 | |
| Amounts payable | 17/49 | €242,886 | €180,261 | -€62,624 | -25.8% |
| Amounts payable within one year | 42/48 | €242,886 | €179,862 | -€63,024 | -25.9% |
| Trade debts | 44 | €21,978 | €13,444 | -€8,533 | -38.8% |
| Suppliers | 440/4 | €21,978 | €13,444 | -€8,533 | -38.8% |
| Taxes, remuneration and social security | 45 | €32,566 | €29,780 | -€2,786 | -8.6% |
| Taxes | 450/3 | €24,688 | €17,944 | -€6,745 | -27.3% |
| Remuneration and social security | 454/9 | €7,878 | €11,837 | +€3,959 | +50.3% |
| Other amounts payable | 47/48 | €188,342 | €136,637 | -€51,705 | -27.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €54,128 | €58,322 | +€4,194 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,967 | €3,739 | +€771 | +26.0% |
| Other operating charges | 640/8 | €634 | €1,383 | +€749 | +118% |
| Gross operating margin | 9900 | €128,372 | €157,132 | +€28,760 | +22.4% |
| Operating profit (loss) | 9901 | €70,642 | €93,688 | +€23,046 | +32.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,048 | €1,444 | -€1,604 | -52.6% |
| Recurring financial charges | 65 | €3,048 | €1,444 | -€1,604 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €67,594 | €92,244 | +€24,650 | +36.5% |
| Income taxes | 67/77 | €14,012 | €18,822 | +€4,810 | +34.3% |
| Profit (loss) for the period | 9904 | €53,582 | €73,422 | +€19,840 | +37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,582 | €73,422 | +€19,840 | +37.0% |
Next steps
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 3 November 2026 via checked.be.