MAFALDA CONSULTANCY: 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.
MAFALDA CONSULTANCY
Largest movements
- Cash +€17,701
up €17,701 (+216%), from €8,199 to €25,899
mainly Net result for the year (+€34,133) and Accrued charges and deferred income (+€501)
- Receivables within one year +€9,195
up €9,195 (+32.0%), from €28,738 to €37,932
- Deferred charges and accrued income +€1,293
new in 2025: €1,293
- Profit (loss) carried forward +€34,133
up €34,133 (+207%), from €16,499 to €50,632
- Tax, wage and social debts -€5,221
down €5,221 (-66.0%), from €7,915 to €2,694
of which Taxes: -€4,826
- Other debts -€1,400
down €1,400 (-100%), from €1,400 to €0
- Gross operating margin +€52,884
up €52,884 (+6,442%), from €821 to €53,705
- Taxes +€11,573
up €11,573 (+522%), from €2,218 to €13,790
- Other operating charges +€5,842
new in 2025: €5,842
- Financial charges +€706
up €706 (+77.5%), from €911 to €1,618
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 | €36,936 | €65,124 | +€28,188 | +76.3% |
| Current assets | 29/58 | €36,936 | €65,124 | +€28,188 | +76.3% |
| Amounts receivable within one year | 40/41 | €28,738 | €37,932 | +€9,195 | +32.0% |
| Other amounts receivable | 41 | €28,738 | €37,932 | +€9,195 | +32.0% |
| Cash at bank and in hand | 54/58 | €8,199 | €25,899 | +€17,701 | +216% |
| Deferred charges and accrued income | 490/1 | - | €1,293 | +€1,293 | |
| Total equity and liabilities | 10/49 | €36,936 | €65,124 | +€28,188 | +76.3% |
| Equity | 10/15 | €21,499 | €55,632 | +€34,133 | +159% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,499 | €50,632 | +€34,133 | +207% |
| Amounts payable | 17/49 | €15,437 | €9,492 | -€5,945 | -38.5% |
| Amounts payable within one year | 42/48 | €13,621 | €7,175 | -€6,446 | -47.3% |
| Trade debts | 44 | €4,307 | €4,481 | +€175 | +4.1% |
| Suppliers | 440/4 | €4,307 | €4,481 | +€175 | +4.1% |
| Taxes, remuneration and social security | 45 | €7,915 | €2,694 | -€5,221 | -66.0% |
| Taxes | 450/3 | €7,520 | €2,694 | -€4,826 | -64.2% |
| Remuneration and social security | 454/9 | €395 | €0 | -€395 | -100% |
| Other amounts payable | 47/48 | €1,400 | €0 | -€1,400 | -100% |
| Accrued charges and deferred income | 492/3 | €1,816 | €2,317 | +€501 | +27.6% |
| Other operating charges | 640/8 | - | €5,842 | +€5,842 | |
| Gross operating margin | 9900 | €821 | €53,705 | +€52,884 | +6,442% |
| Operating profit (loss) | 9901 | €821 | €47,863 | +€47,042 | +5,730% |
| Financial income | 75/76B | €1,709 | €1,677 | -€31 | -1.8% |
| Recurring financial income | 75 | €1,709 | €1,677 | -€31 | -1.8% |
| Financial charges | 65/66B | €911 | €1,618 | +€706 | +77.5% |
| Recurring financial charges | 65 | €911 | €1,618 | +€706 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | €1,618 | €47,923 | +€46,304 | +2,861% |
| Income taxes | 67/77 | €2,218 | €13,790 | +€11,573 | +522% |
| Profit (loss) for the period | 9904 | -€599 | €34,133 | +€34,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€599 | €34,133 | +€34,732 |
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 22 October 2026 via checked.be.