MA-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.
MA-CONSULTING
Largest movements
- Receivables within one year +€19,018
up €19,018 (+47.0%), from €40,507 to €59,526
of which Other amounts receivable: +€19,018
- Tangible fixed assets -€16,951
down €16,951 (-23.2%), from €72,997 to €56,045
of which Leasing and similar rights: -€19,339
- Cash +€15,406
up €15,406 (+82.4%), from €18,701 to €34,108
mainly Depreciation (+€20,712) and Net result for the year (+€15,893)
- Deferred charges and accrued income -€2,760
no longer reported in 2025 (was €2,760)
- Debts after one year -€17,979
down €17,979 (-32.1%), from €56,091 to €38,112
- Reserves +€15,893
up €15,893 (+37.8%), from €42,077 to €57,970
of which Non-distributable reserves: +€15,893
- Tax, wage and social debts +€10,596
up €10,596 (+101%), from €10,459 to €21,055
- Accrued charges and deferred income +€6,805
up €6,805 (+14,222%), from €48 to €6,853
- Trade debts -€3,340
no longer reported in 2025 (was €3,340)
- Other operating charges -€1,513
down €1,513 (-31.7%), from €4,772 to €3,259
- Financial charges -€974
down €974 (-19.8%), from €4,910 to €3,937
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 | €134,965 | €149,679 | +€14,714 | +10.9% |
| Fixed assets | 21/28 | €72,997 | €56,045 | -€16,951 | -23.2% |
| Tangible fixed assets | 22/27 | €72,997 | €56,045 | -€16,951 | -23.2% |
| Furniture and vehicles | 24 | €1,946 | €4,334 | +€2,388 | +123% |
| Leasing and similar rights | 25 | €71,050 | €51,712 | -€19,339 | -27.2% |
| Current assets | 29/58 | €61,968 | €93,633 | +€31,665 | +51.1% |
| Amounts receivable within one year | 40/41 | €40,507 | €59,526 | +€19,018 | +47.0% |
| Trade receivables | 40 | €13,613 | €13,613 | = | 0.0% |
| Other amounts receivable | 41 | €26,895 | €45,913 | +€19,018 | +70.7% |
| Cash at bank and in hand | 54/58 | €18,701 | €34,108 | +€15,406 | +82.4% |
| Deferred charges and accrued income | 490/1 | €2,760 | - | -€2,760 | |
| Total equity and liabilities | 10/49 | €134,965 | €149,679 | +€14,714 | +10.9% |
| Equity | 10/15 | €47,077 | €62,970 | +€15,893 | +33.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,077 | €57,970 | +€15,893 | +37.8% |
| Non-distributable reserves | 130/1 | €35,818 | €51,711 | +€15,893 | +44.4% |
| Reserves not available under the articles | 1311 | €35,818 | €51,711 | +€15,893 | +44.4% |
| Distributable reserves | 133 | €6,259 | €6,259 | = | 0.0% |
| Amounts payable | 17/49 | €87,888 | €86,709 | -€1,180 | -1.3% |
| Amounts payable after more than one year | 17 | €56,091 | €38,112 | -€17,979 | -32.1% |
| Financial debts | 170/4 | €56,091 | €38,112 | -€17,979 | -32.1% |
| Amounts payable within one year | 42/48 | €31,749 | €41,744 | +€9,994 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €17,950 | €20,689 | +€2,738 | +15.3% |
| Trade debts | 44 | €3,340 | - | -€3,340 | |
| Suppliers | 440/4 | €3,340 | - | -€3,340 | |
| Taxes, remuneration and social security | 45 | €10,459 | €21,055 | +€10,596 | +101% |
| Taxes | 450/3 | €10,459 | €21,055 | +€10,596 | +101% |
| Accrued charges and deferred income | 492/3 | €48 | €6,853 | +€6,805 | +14,222% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,215 | €20,712 | +€496 | +2.5% |
| Other operating charges | 640/8 | €4,772 | €3,259 | -€1,513 | -31.7% |
| Gross operating margin | 9900 | €52,383 | €52,454 | +€71 | +0.1% |
| Operating profit (loss) | 9901 | €27,395 | €28,484 | +€1,088 | +4.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,910 | €3,937 | -€974 | -19.8% |
| Recurring financial charges | 65 | €4,910 | €3,937 | -€974 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €22,486 | €24,547 | +€2,061 | +9.2% |
| Income taxes | 67/77 | €8,398 | €8,654 | +€256 | +3.0% |
| Profit (loss) for the period | 9904 | €14,088 | €15,893 | +€1,806 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,088 | €15,893 | +€1,806 | +12.8% |
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 17 October 2026 via checked.be.