MaKiMi 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.
MaKiMi Consulting
Largest movements
- Current investments +€183,198
up €183,198 (+75.7%), from €242,029 to €425,227
- Financial fixed assets -€155,000
down €155,000 (-100%), from €155,000 to €0
- Cash +€127,418
up €127,418 (+334%), from €38,119 to €165,537
mainly Net result for the year (+€172,021) and Other debts (+€171,645)
- Receivables within one year -€12,460
down €12,460 (-38.0%), from €32,788 to €20,328
of which Other amounts receivable: -€12,460
- Other debts +€171,645
up €171,645 (+2,091%), from €8,207 to €179,852
- Reserves -€37,660
down €37,660 (-6.4%), from €591,550 to €553,890
of which Distributable reserves: -€37,660
- Tax, wage and social debts +€8,816
up €8,816 (+76.2%), from €11,574 to €20,390
- Gross operating margin +€22,616
up €22,616 (+11.7%), from €192,837 to €215,453
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 | €624,008 | €766,771 | +€142,763 | +22.9% |
| Fixed assets | 21/28 | €156,072 | €678 | -€155,394 | -99.6% |
| Tangible fixed assets | 22/27 | €1,072 | €678 | -€394 | -36.7% |
| Furniture and vehicles | 24 | €1,072 | €678 | -€394 | -36.7% |
| Financial fixed assets | 28 | €155,000 | €0 | -€155,000 | -100% |
| Current assets | 29/58 | €467,935 | €766,092 | +€298,157 | +63.7% |
| Amounts receivable after more than one year | 29 | €155,000 | €155,000 | = | 0.0% |
| Other amounts receivable | 291 | €155,000 | €155,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,788 | €20,328 | -€12,460 | -38.0% |
| Trade receivables | 40 | €20,328 | €20,328 | = | 0.0% |
| Other amounts receivable | 41 | €12,460 | €0 | -€12,460 | -100% |
| Current investments | 50/53 | €242,029 | €425,227 | +€183,198 | +75.7% |
| Cash at bank and in hand | 54/58 | €38,119 | €165,537 | +€127,418 | +334% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | +€0 | |
| Total equity and liabilities | 10/49 | €624,008 | €766,771 | +€142,763 | +22.9% |
| Equity | 10/15 | €594,050 | €556,390 | -€37,660 | -6.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €591,550 | €553,890 | -€37,660 | -6.4% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Tax-exempt reserves | 132 | €84,200 | €84,200 | = | 0.0% |
| Distributable reserves | 133 | €507,100 | €469,440 | -€37,660 | -7.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €29,958 | €210,381 | +€180,423 | +602% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,958 | €200,381 | +€180,423 | +904% |
| Trade debts | 44 | €177 | €139 | -€38 | -21.3% |
| Suppliers | 440/4 | €177 | €139 | -€38 | -21.3% |
| Taxes, remuneration and social security | 45 | €11,574 | €20,390 | +€8,816 | +76.2% |
| Taxes | 450/3 | €11,574 | €20,390 | +€8,816 | +76.2% |
| Other amounts payable | 47/48 | €8,207 | €179,852 | +€171,645 | +2,091% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €394 | +€284 | +259% |
| Other operating charges | 640/8 | €1,160 | €694 | -€466 | -40.2% |
| Gross operating margin | 9900 | €192,837 | €215,453 | +€22,616 | +11.7% |
| Operating profit (loss) | 9901 | €191,567 | €214,365 | +€22,798 | +11.9% |
| Financial income | 75/76B | €17,851 | €16,763 | -€1,087 | -6.1% |
| Recurring financial income | 75 | €17,851 | €16,763 | -€1,087 | -6.1% |
| Financial charges | 65/66B | €1,137 | €994 | -€143 | -12.6% |
| Recurring financial charges | 65 | €1,137 | €994 | -€143 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €208,281 | €230,134 | +€21,854 | +10.5% |
| Income taxes | 67/77 | €58,036 | €58,113 | +€77 | +0.1% |
| Profit (loss) for the period | 9904 | €150,245 | €172,021 | +€21,776 | +14.5% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €0 | -€84,200 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €66,045 | €172,021 | +€105,976 | +160% |
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 20 October 2026 via checked.be.