Ma Yu Consulting: what changed
What changed
Ma Yu Consulting
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€34,160
2024 · €3,128+€31,032
Equity
€101,731
2024 · €67,571+€34,160
Cash
€0
2024 · €0
Balance sheet total
€111,722
2024 · €111,432+€290
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts -€37,510
down €37,510 (-100%), from €37,510 to €0
- Reserves +€30,000
up €30,000 (+1,613%), from €1,860 to €31,860
- Tax, wage and social debts +€5,487
up €5,487 (+182%), from €3,015 to €8,502
of which Taxes: +€4,737
- Profit (loss) carried forward +€4,160
up €4,160 (+7.0%), from €59,211 to €63,371
- Short-term financial debts -€1,337
down €1,337 (-47.3%), from €2,828 to €1,490
Income statement
- Financial income +€30,000
new in 2025: €30,000
- Gross operating margin +€5,558
up €5,558 (+92.3%), from €6,021 to €11,579
- Taxes +€4,228
up €4,228 (+221%), from €1,912 to €6,140
- Other operating charges +€332
up €332 (+492%), from €68 to €400
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.
Result 2024
€3,128
Gross operating margin
+€5,558
Staff costs
+€55
Depreciation
-€46
Other operating charges
-€332
Financial income
+€30,000
Financial charges
+€26
Taxes
-€4,228
Result 2025
€34,160
raises the resultlowers the result
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.
From operations
+€2,351
Investment
-€1,014
Financing
-€1,337
Cash 2024
€0
From operations (derived)
+€2,351
Net result for the year
+€34,160
Depreciation
+€46
Receivables within one year
+€468
Deferred charges and accrued income
+€210
Trade debts
-€510
Tax, wage and social debts
+€5,487
Other debts
-€37,510
Investment (derived)
-€1,014
Investment in fixed assets (net)
-€1,014
Financing
-€1,337
Short-term financial debts
-€1,337
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,432 | €111,722 | +€290 | +0.3% |
| Fixed assets | 21/28 | €29,350 | €30,318 | +€968 | +3.3% |
| Tangible fixed assets | 22/27 | - | €968 | +€968 | |
| Furniture and vehicles | 24 | - | €968 | +€968 | |
| Financial fixed assets | 28 | €29,350 | €29,350 | = | 0.0% |
| Current assets | 29/58 | €82,082 | €81,405 | -€678 | -0.8% |
| Amounts receivable within one year | 40/41 | €81,689 | €81,221 | -€468 | -0.6% |
| Trade receivables | 40 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 41 | €81,689 | €51,221 | -€30,468 | -37.3% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €393 | €183 | -€210 | -53.5% |
| Total equity and liabilities | 10/49 | €111,432 | €111,722 | +€290 | +0.3% |
| Equity | 10/15 | €67,571 | €101,731 | +€34,160 | +50.6% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €31,860 | +€30,000 | +1,613% |
| Non-distributable reserves | 130/1 | €1,860 | €31,860 | +€30,000 | +1,613% |
| Other | 1319 | €1,860 | €31,860 | +€30,000 | +1,613% |
| Profit (loss) carried forward | 14 | €59,211 | €63,371 | +€4,160 | +7.0% |
| Amounts payable | 17/49 | €43,862 | €9,992 | -€33,870 | -77.2% |
| Amounts payable within one year | 42/48 | €43,862 | €9,992 | -€33,870 | -77.2% |
| Financial debts | 43 | €2,828 | €1,490 | -€1,337 | -47.3% |
| Credit institutions | 430/8 | €2,828 | €1,490 | -€1,337 | -47.3% |
| Trade debts | 44 | €510 | - | -€510 | |
| Suppliers | 440/4 | €510 | - | -€510 | |
| Taxes, remuneration and social security | 45 | €3,015 | €8,502 | +€5,487 | +182% |
| Taxes | 450/3 | €3,015 | €7,752 | +€4,737 | +157% |
| Remuneration and social security | 454/9 | - | €750 | +€750 | |
| Other amounts payable | 47/48 | €37,510 | €0 | -€37,510 | -100% |
| Remuneration, social security and pensions | 62 | €55 | - | -€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €46 | +€46 | |
| Other operating charges | 640/8 | €68 | €400 | +€332 | +492% |
| Gross operating margin | 9900 | €6,021 | €11,579 | +€5,558 | +92.3% |
| Operating profit (loss) | 9901 | €5,899 | €11,133 | +€5,234 | +88.7% |
| Financial income | 75/76B | - | €30,000 | +€30,000 | |
| Recurring financial income | 75 | - | €30,000 | +€30,000 | |
| Financial charges | 65/66B | €859 | €833 | -€26 | -3.0% |
| Recurring financial charges | 65 | €859 | €833 | -€26 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €5,040 | €40,300 | +€35,260 | +700% |
| Income taxes | 67/77 | €1,912 | €6,140 | +€4,228 | +221% |
| Profit (loss) for the period | 9904 | €3,128 | €34,160 | +€31,032 | +992% |
| Profit (loss) for the period to be appropriated | 9905 | €3,128 | €34,160 | +€31,032 | +992% |
Next steps
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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 1 November 2026 via checked.be.