M2O 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.
M2O Consulting
Largest movements
- Cash +€7,792
up €7,792 (+12.6%), from €62,047 to €69,840
mainly Net result for the year (+€41,288) and Other debts (+€5,186)
- Receivables within one year +€4,906
up €4,906 (+21.5%), from €22,811 to €27,717
of which Trade receivables: +€4,906
- Tangible fixed assets +€3,707
up €3,707 (+168%), from €2,209 to €5,916
of which Furniture and vehicles: +€5,916
- Reserves +€20,115
up €20,115 (+33.3%), from €60,441 to €80,555
- Tax, wage and social debts -€8,572
down €8,572 (-38.1%), from €22,473 to €13,901
- Other debts +€5,186
up €5,186 (+899%), from €577 to €5,763
- Gross operating margin +€26,630
up €26,630 (+79.5%), from €33,507 to €60,137
- Taxes +€8,586
up €8,586 (+96.0%), from €8,944 to €17,530
- Provisions +€2,500
no longer reported in 2025 (was -€2,500)
- Other operating charges -€883
no longer reported in 2025 (was €883)
- Financial income +€707
up €707 (+130%), from €543 to €1,250
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 | €87,748 | €104,276 | +€16,528 | +18.8% |
| Fixed assets | 21/28 | €2,209 | €5,916 | +€3,707 | +168% |
| Tangible fixed assets | 22/27 | €2,209 | €5,916 | +€3,707 | +168% |
| Land and buildings | 22 | €2,209 | - | -€2,209 | |
| Furniture and vehicles | 24 | - | €5,916 | +€5,916 | |
| Current assets | 29/58 | €85,539 | €98,360 | +€12,822 | +15.0% |
| Amounts receivable within one year | 40/41 | €22,811 | €27,717 | +€4,906 | +21.5% |
| Trade receivables | 40 | €2,811 | €7,717 | +€4,906 | +175% |
| Other amounts receivable | 41 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,047 | €69,840 | +€7,792 | +12.6% |
| Deferred charges and accrued income | 490/1 | €681 | €804 | +€123 | +18.1% |
| Total equity and liabilities | 10/49 | €87,748 | €104,276 | +€16,528 | +18.8% |
| Equity | 10/15 | €62,441 | €82,555 | +€20,115 | +32.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €60,441 | €80,555 | +€20,115 | +33.3% |
| Distributable reserves | 133 | €60,441 | €80,555 | +€20,115 | +33.3% |
| Amounts payable | 17/49 | €25,307 | €21,721 | -€3,586 | -14.2% |
| Amounts payable within one year | 42/48 | €25,307 | €21,721 | -€3,586 | -14.2% |
| Trade debts | 44 | €2,257 | €2,057 | -€200 | -8.9% |
| Suppliers | 440/4 | €2,257 | €2,057 | -€200 | -8.9% |
| Taxes, remuneration and social security | 45 | €22,473 | €13,901 | -€8,572 | -38.1% |
| Taxes | 450/3 | €22,473 | €13,901 | -€8,572 | -38.1% |
| Other amounts payable | 47/48 | €577 | €5,763 | +€5,186 | +899% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,385 | €745 | -€639 | -46.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,500 | - | +€2,500 | |
| Other operating charges | 640/8 | €883 | - | -€883 | |
| Non-recurring operating charges | 66A | - | €679 | +€679 | |
| Gross operating margin | 9900 | €33,507 | €60,137 | +€26,630 | +79.5% |
| Operating profit (loss) | 9901 | €33,739 | €58,713 | +€24,974 | +74.0% |
| Financial income | 75/76B | €543 | €1,250 | +€707 | +130% |
| Recurring financial income | 75 | €543 | €1,250 | +€707 | +130% |
| Financial charges | 65/66B | €1,337 | €1,145 | -€192 | -14.4% |
| Recurring financial charges | 65 | €1,337 | €1,145 | -€192 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €32,945 | €58,818 | +€25,873 | +78.5% |
| Income taxes | 67/77 | €8,944 | €17,530 | +€8,586 | +96.0% |
| Profit (loss) for the period | 9904 | €24,001 | €41,288 | +€17,287 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,001 | €41,288 | +€17,287 | +72.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.