Make Sense 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.
Make Sense Consulting
Largest movements
- Receivables within one year -€22,915
down €22,915 (-36.5%), from €62,852 to €39,937
of which Trade receivables: -€29,058
- Cash +€22,150
up €22,150 (+295%), from €7,516 to €29,666
mainly Net result for the year (+€33,412) and Receivables within one year (+€22,915)
- Tangible fixed assets -€4,089
down €4,089 (-64.2%), from €6,366 to €2,277
of which Furniture and vehicles: -€3,589
- Trade debts -€24,867
down €24,867 (-87.3%), from €28,498 to €3,631
- Profit (loss) carried forward +€17,553
up €17,553, from -€13,227 to €4,326
- Debts after one year -€16,904
down €16,904 (-100%), from €16,904 to €0
- Other debts +€15,155
up €15,155 (+415%), from €3,648 to €18,803
- Current portion of long-term debt +€10,379
up €10,379 (+393%), from €2,644 to €13,022
- Gross operating margin +€69,027
up €69,027, from -€9,655 to €59,371
- Taxes +€20,566
up €20,566 (+19,900%), from €103 to €20,670
- Financial charges +€2,762
up €2,762 (+257%), from €1,075 to €3,837
- Financial income +€2,611
up €2,611 (+4,615%), from €57 to €2,668
- Depreciation +€1,811
up €1,811 (+119%), from €1,524 to €3,335
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 | €77,246 | €71,881 | -€5,365 | -6.9% |
| Fixed assets | 21/28 | €6,877 | €2,277 | -€4,600 | -66.9% |
| Intangible fixed assets | 21 | €511 | €0 | -€511 | -100% |
| Tangible fixed assets | 22/27 | €6,366 | €2,277 | -€4,089 | -64.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,176 | €587 | -€3,589 | -85.9% |
| Other tangible fixed assets | 26 | €2,191 | €1,691 | -€500 | -22.8% |
| Current assets | 29/58 | €70,368 | €69,604 | -€765 | -1.1% |
| Amounts receivable within one year | 40/41 | €62,852 | €39,937 | -€22,915 | -36.5% |
| Trade receivables | 40 | €59,961 | €30,903 | -€29,058 | -48.5% |
| Other amounts receivable | 41 | €2,891 | €9,034 | +€6,143 | +212% |
| Cash at bank and in hand | 54/58 | €7,516 | €29,666 | +€22,150 | +295% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €77,246 | €71,881 | -€5,365 | -6.9% |
| Equity | 10/15 | €5,640 | €23,193 | +€17,553 | +311% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,867 | €16,867 | = | 0.0% |
| Distributable reserves | 133 | €16,867 | €16,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,227 | €4,326 | +€17,553 | |
| Amounts payable | 17/49 | €71,605 | €48,688 | -€22,917 | -32.0% |
| Amounts payable after more than one year | 17 | €16,904 | €0 | -€16,904 | -100% |
| Financial debts | 170/4 | €16,904 | €0 | -€16,904 | -100% |
| Amounts payable within one year | 42/48 | €54,701 | €48,688 | -€6,013 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €2,644 | €13,022 | +€10,379 | +393% |
| Financial debts | 43 | - | €431 | +€431 | |
| Credit institutions | 430/8 | - | €431 | +€431 | |
| Trade debts | 44 | €28,498 | €3,631 | -€24,867 | -87.3% |
| Suppliers | 440/4 | €28,498 | €3,631 | -€24,867 | -87.3% |
| Taxes, remuneration and social security | 45 | €19,912 | €12,801 | -€7,110 | -35.7% |
| Taxes | 450/3 | €19,912 | €12,801 | -€7,110 | -35.7% |
| Other amounts payable | 47/48 | €3,648 | €18,803 | +€15,155 | +415% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,524 | €3,335 | +€1,811 | +119% |
| Other operating charges | 640/8 | €926 | €786 | -€141 | -15.2% |
| Gross operating margin | 9900 | -€9,655 | €59,371 | +€69,027 | |
| Operating profit (loss) | 9901 | -€12,105 | €55,251 | +€67,356 | |
| Financial income | 75/76B | €57 | €2,668 | +€2,611 | +4,615% |
| Recurring financial income | 75 | €57 | €2,668 | +€2,611 | +4,615% |
| Financial charges | 65/66B | €1,075 | €3,837 | +€2,762 | +257% |
| Recurring financial charges | 65 | €1,075 | €3,837 | +€2,762 | +257% |
| Profit (loss) for the period before taxes | 9903 | -€13,124 | €54,082 | +€67,205 | |
| Income taxes | 67/77 | €103 | €20,670 | +€20,566 | +19,900% |
| Profit (loss) for the period | 9904 | -€13,227 | €33,412 | +€46,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,227 | €33,412 | +€46,639 |
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 18 October 2026 via checked.be.