M2DESIGN 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.
M2DESIGN CONSULTING
Largest movements
- Cash +€9,827
up €9,827 (+11.7%), from €84,023 to €93,849
mainly Other debts (+€90,567) and Net result for the year (+€11,532)
- Receivables within one year -€1,364
down €1,364 (-4.4%), from €31,157 to €29,793
of which Other amounts receivable: -€1,567
- Other debts +€90,567
up €90,567 (+21,392%), from €423 to €90,991
- Profit (loss) carried forward -€78,468
down €78,468 (-75.5%), from €103,946 to €25,479
- Tax, wage and social debts -€4,341
down €4,341 (-37.6%), from €11,542 to €7,201
- Gross operating margin -€28,088
down €28,088 (-60.3%), from €46,584 to €18,497
- Taxes -€5,771
down €5,771 (-63.1%), from €9,146 to €3,375
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 | €122,339 | €129,949 | +€7,610 | +6.2% |
| Fixed assets | 21/28 | €4,796 | €4,012 | -€784 | -16.4% |
| Tangible fixed assets | 22/27 | €4,796 | €4,012 | -€784 | -16.4% |
| Plant, machinery and equipment | 23 | €1,215 | €778 | -€438 | -36.0% |
| Furniture and vehicles | 24 | €3,581 | €3,234 | -€347 | -9.7% |
| Current assets | 29/58 | €117,543 | €125,937 | +€8,394 | +7.1% |
| Amounts receivable within one year | 40/41 | €31,157 | €29,793 | -€1,364 | -4.4% |
| Trade receivables | 40 | €28,111 | €28,314 | +€203 | +0.7% |
| Other amounts receivable | 41 | €3,046 | €1,479 | -€1,567 | -51.4% |
| Cash at bank and in hand | 54/58 | €84,023 | €93,849 | +€9,827 | +11.7% |
| Deferred charges and accrued income | 490/1 | €2,363 | €2,294 | -€68 | -2.9% |
| Total equity and liabilities | 10/49 | €122,339 | €129,949 | +€7,610 | +6.2% |
| Equity | 10/15 | €108,946 | €30,479 | -€78,468 | -72.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,946 | €25,479 | -€78,468 | -75.5% |
| Amounts payable | 17/49 | €13,393 | €99,471 | +€86,078 | +643% |
| Amounts payable within one year | 42/48 | €13,363 | €99,415 | +€86,052 | +644% |
| Trade debts | 44 | €1,398 | €1,223 | -€175 | -12.5% |
| Suppliers | 440/4 | €1,398 | €1,223 | -€175 | -12.5% |
| Taxes, remuneration and social security | 45 | €11,542 | €7,201 | -€4,341 | -37.6% |
| Taxes | 450/3 | €11,542 | €7,201 | -€4,341 | -37.6% |
| Other amounts payable | 47/48 | €423 | €90,991 | +€90,567 | +21,392% |
| Accrued charges and deferred income | 492/3 | €30 | €56 | +€26 | +88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,340 | €2,483 | +€143 | +6.1% |
| Other operating charges | 640/8 | €207 | €651 | +€444 | +215% |
| Gross operating margin | 9900 | €46,584 | €18,497 | -€28,088 | -60.3% |
| Operating profit (loss) | 9901 | €44,038 | €15,362 | -€28,675 | -65.1% |
| Financial income | 75/76B | €1 | €18 | +€17 | +1,771% |
| Recurring financial income | 75 | €1 | €18 | +€17 | +1,771% |
| Financial charges | 65/66B | €684 | €473 | -€211 | -30.9% |
| Recurring financial charges | 65 | €684 | €473 | -€211 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €43,354 | €14,907 | -€28,447 | -65.6% |
| Income taxes | 67/77 | €9,146 | €3,375 | -€5,771 | -63.1% |
| Profit (loss) for the period | 9904 | €34,209 | €11,532 | -€22,676 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,209 | €11,532 | -€22,676 | -66.3% |
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 25 October 2026 via checked.be.