MADE 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.
MADE CONSULT
Largest movements
- Cash +€160,036
up €160,036 (+7595.3%), from €2,107 to €162,143
mainly Trade debts (+€67,900) and Tax, wage and social debts (+€47,854)
- Receivables within one year -€28,803
down €28,803 (-39.3%), from €73,369 to €44,566
of which Other amounts receivable: -€24,793
- Deferred charges and accrued income +€13,291
up €13,291, from €0 to €13,291
- Trade debts +€67,900
up €67,900 (+13825.9%), from €491 to €68,391
- Tax, wage and social debts +€47,854
up €47,854 (+842.7%), from €5,678 to €53,532
of which Remuneration and social security: +€35,398
- Accrued charges and deferred income +€41,018
new in 2024: €41,018
- Profit (loss) carried forward -€16,130
down €16,130 (-100.0%), from €16,130 to €0
- Reserves +€5,319
up €5,319 (+19.1%), from €27,894 to €33,214
- Staff costs +€48,850
new in 2024: €48,850
- Gross operating margin +€40,509
up €40,509 (+148.0%), from €27,376 to €67,886
- Financial income -€18,786
down €18,786 (-98.7%), from €19,029 to €244
of which Non-recurring financial income: -€19,029
- Other operating charges +€1,096
up €1,096 (+102.5%), from €1,069 to €2,165
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,391 | €221,155 | +€143,764 | +185.8% |
| Fixed assets | 21/28 | €1,915 | €1,154 | -€761 | -39.7% |
| Tangible fixed assets | 22/27 | €1,665 | €904 | -€761 | -45.7% |
| Plant, machinery and equipment | 23 | €1,665 | €904 | -€761 | -45.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €75,476 | €220,001 | +€144,525 | +191.5% |
| Amounts receivable within one year | 40/41 | €73,369 | €44,566 | -€28,803 | -39.3% |
| Trade receivables | 40 | €31,937 | €27,928 | -€4,010 | -12.6% |
| Other amounts receivable | 41 | €41,432 | €16,639 | -€24,793 | -59.8% |
| Cash at bank and in hand | 54/58 | €2,107 | €162,143 | +€160,036 | +7595.3% |
| Deferred charges and accrued income | 490/1 | €0 | €13,291 | +€13,291 | |
| Total equity and liabilities | 10/49 | €77,391 | €221,155 | +€143,764 | +185.8% |
| Equity | 10/15 | €47,024 | €36,214 | -€10,810 | -23.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €27,894 | €33,214 | +€5,319 | +19.1% |
| Distributable reserves | 133 | €27,894 | €33,214 | +€5,319 | +19.1% |
| Profit (loss) carried forward | 14 | €16,130 | €0 | -€16,130 | -100.0% |
| Amounts payable | 17/49 | €30,367 | €184,941 | +€154,574 | +509.0% |
| Amounts payable within one year | 42/48 | €30,367 | €143,923 | +€113,556 | +373.9% |
| Trade debts | 44 | €491 | €68,391 | +€67,900 | +13825.9% |
| Suppliers | 440/4 | €491 | €68,391 | +€67,900 | +13825.9% |
| Taxes, remuneration and social security | 45 | €5,678 | €53,532 | +€47,854 | +842.7% |
| Taxes | 450/3 | €5,678 | €18,134 | +€12,456 | +219.4% |
| Remuneration and social security | 454/9 | - | €35,398 | +€35,398 | |
| Other amounts payable | 47/48 | €24,198 | €22,000 | -€2,198 | -9.1% |
| Accrued charges and deferred income | 492/3 | - | €41,018 | +€41,018 | |
| Remuneration, social security and pensions | 62 | - | €48,850 | +€48,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,071 | €761 | -€310 | -29.0% |
| Other operating charges | 640/8 | €1,069 | €2,165 | +€1,096 | +102.5% |
| Gross operating margin | 9900 | €27,376 | €67,886 | +€40,509 | +148.0% |
| Operating profit (loss) | 9901 | €25,236 | €16,110 | -€9,126 | -36.2% |
| Financial income | 75/76B | €19,029 | €244 | -€18,786 | -98.7% |
| Recurring financial income | 75 | €0 | €244 | +€244 | |
| Non-recurring financial income | 76B | €19,029 | €0 | -€19,029 | -100.0% |
| Financial charges | 65/66B | €74 | €157 | +€83 | +112.8% |
| Recurring financial charges | 65 | €74 | €157 | +€83 | +112.8% |
| Profit (loss) for the period before taxes | 9903 | €44,191 | €16,197 | -€27,995 | -63.3% |
| Income taxes | 67/77 | €5,462 | €5,007 | -€455 | -8.3% |
| Profit (loss) for the period | 9904 | €38,730 | €11,190 | -€27,540 | -71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €38,730 | €11,190 | -€27,540 | -71.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.