Maene 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.
Maene Consulting
Largest movements
- Receivables within one year -€7,496
down €7,496 (-89.3%), from €8,394 to €898
of which Trade receivables: -€7,199
- Cash -€4,435
down €4,435 (-14.2%), from €31,158 to €26,722
mainly Trade debts (-€5,869) and Tax, wage and social debts (-€3,752)
- Tangible fixed assets +€1,836
up €1,836 (+315%), from €582 to €2,418
- Trade debts -€5,869
down €5,869 (-100.0%), from €5,871 to €2
- Tax, wage and social debts -€3,752
down €3,752 (-42.1%), from €8,903 to €5,151
- Profit (loss) carried forward -€828
new in 2025: -€828
- Gross operating margin -€33,688
down €33,688 (-99.8%), from €33,754 to €66
- Taxes -€8,965
down €8,965, from €8,903 to -€63
- Depreciation -€1,073
down €1,073 (-52.2%), from €2,055 to €982
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 | €40,490 | €30,038 | -€10,451 | -25.8% |
| Formation expenses | 20 | €356 | €0 | -€356 | -100% |
| Fixed assets | 21/28 | €582 | €2,418 | +€1,836 | +315% |
| Tangible fixed assets | 22/27 | €582 | €2,418 | +€1,836 | +315% |
| Furniture and vehicles | 24 | €582 | €2,418 | +€1,836 | +315% |
| Current assets | 29/58 | €39,552 | €27,620 | -€11,931 | -30.2% |
| Amounts receivable within one year | 40/41 | €8,394 | €898 | -€7,496 | -89.3% |
| Trade receivables | 40 | €7,199 | €0 | -€7,199 | -100% |
| Other amounts receivable | 41 | €1,195 | €898 | -€297 | -24.9% |
| Cash at bank and in hand | 54/58 | €31,158 | €26,722 | -€4,435 | -14.2% |
| Total equity and liabilities | 10/49 | €40,490 | €30,038 | -€10,451 | -25.8% |
| Equity | 10/15 | €25,714 | €24,886 | -€828 | -3.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,714 | €22,714 | = | 0.0% |
| Distributable reserves | 133 | €22,714 | €22,714 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€828 | -€828 | |
| Amounts payable | 17/49 | €14,776 | €5,153 | -€9,623 | -65.1% |
| Amounts payable within one year | 42/48 | €14,774 | €5,153 | -€9,621 | -65.1% |
| Trade debts | 44 | €5,871 | €2 | -€5,869 | -100.0% |
| Suppliers | 440/4 | €5,871 | €2 | -€5,869 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,903 | €5,151 | -€3,752 | -42.1% |
| Taxes | 450/3 | €8,903 | €5,151 | -€3,752 | -42.1% |
| Accrued charges and deferred income | 492/3 | €2 | €0 | -€2 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,055 | €982 | -€1,073 | -52.2% |
| Gross operating margin | 9900 | €33,754 | €66 | -€33,688 | -99.8% |
| Operating profit (loss) | 9901 | €31,699 | -€916 | -€32,615 | |
| Financial income | 75/76B | €21 | €97 | +€76 | +364% |
| Recurring financial income | 75 | €21 | €97 | +€76 | +364% |
| Financial charges | 65/66B | €104 | €72 | -€31 | -30.3% |
| Recurring financial charges | 65 | €104 | €72 | -€31 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €31,617 | -€891 | -€32,508 | |
| Income taxes | 67/77 | €8,903 | -€63 | -€8,965 | |
| Profit (loss) for the period | 9904 | €22,714 | -€828 | -€23,543 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,714 | -€828 | -€23,543 |
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 19 October 2026 via checked.be.