MACH CONSULT: 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.
MACH CONSULT
Largest movements
- Financial fixed assets -€346,168
down €346,168 (-95.6%), from €362,071 to €15,903
- Receivables within one year -€135,275
down €135,275 (-69.3%), from €195,277 to €60,002
- Cash -€15,872
down €15,872 (-96.2%), from €16,499 to €628
mainly Net result for the year (-€485,502) and Current portion of long-term debt (-€21,813)
- Profit (loss) carried forward -€372,040
new in 2025: -€372,040
- Reserves -€113,463
down €113,463 (-98.3%), from €115,463 to €2,000
of which Distributable reserves: -€113,463
- Current portion of long-term debt -€21,813
no longer reported in 2025 (was €21,813)
- Debts after one year +€10,000
up €10,000 (+2.4%), from €416,137 to €426,137
- Financial charges +€483,066
up €483,066 (+49,703%), from €972 to €484,038
of which Non-recurring financial charges: +€477,571
- Gross operating margin +€301
up €301 (+21.8%), from -€1,378 to -€1,077
- Other operating charges +€288
up €288 (+291%), from €99 to €387
- Financial income -€22
no longer reported in 2025 (was €22)
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 | €573,847 | €76,532 | -€497,315 | -86.7% |
| Fixed assets | 21/28 | €362,071 | €15,903 | -€346,168 | -95.6% |
| Financial fixed assets | 28 | €362,071 | €15,903 | -€346,168 | -95.6% |
| Current assets | 29/58 | €211,776 | €60,629 | -€151,147 | -71.4% |
| Amounts receivable within one year | 40/41 | €195,277 | €60,002 | -€135,275 | -69.3% |
| Other amounts receivable | 41 | €195,277 | €60,002 | -€135,275 | -69.3% |
| Cash at bank and in hand | 54/58 | €16,499 | €628 | -€15,872 | -96.2% |
| Total equity and liabilities | 10/49 | €573,847 | €76,532 | -€497,315 | -86.7% |
| Equity | 10/15 | €135,463 | -€350,040 | -€485,502 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €115,463 | €2,000 | -€113,463 | -98.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €113,463 | - | -€113,463 | |
| Profit (loss) carried forward | 14 | - | -€372,040 | -€372,040 | |
| Amounts payable | 17/49 | €438,385 | €426,572 | -€11,813 | -2.7% |
| Amounts payable after more than one year | 17 | €416,137 | €426,137 | +€10,000 | +2.4% |
| Other amounts payable | 178/9 | €416,137 | €426,137 | +€10,000 | +2.4% |
| Amounts payable within one year | 42/48 | €22,248 | €435 | -€21,813 | -98.0% |
| Current portion of amounts payable after more than one year | 42 | €21,813 | - | -€21,813 | |
| Other amounts payable | 47/48 | €435 | €435 | = | 0.0% |
| Other operating charges | 640/8 | €99 | €387 | +€288 | +291% |
| Gross operating margin | 9900 | -€1,378 | -€1,077 | +€301 | +21.8% |
| Operating profit (loss) | 9901 | -€1,477 | -€1,464 | +€12 | +0.8% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €972 | €484,038 | +€483,066 | +49,703% |
| Recurring financial charges | 65 | €972 | €6,467 | +€5,496 | +565% |
| Non-recurring financial charges | 66B | - | €477,571 | +€477,571 | |
| Profit (loss) for the period before taxes | 9903 | -€2,426 | -€485,502 | -€483,076 | -19,913% |
| Profit (loss) for the period | 9904 | -€2,426 | -€485,502 | -€483,076 | -19,913% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,426 | -€485,502 | -€483,076 | -19,913% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.