MAKK 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.
MAKK Consulting
Largest movements
- Cash +€62,033
up €62,033 (+117%), from €52,995 to €115,028
mainly Other debts (+€161,474) and Net result for the year (+€81,994)
- Financial fixed assets +€35,000
new in 2025: €35,000
- Tangible fixed assets -€26,136
down €26,136 (-27.4%), from €95,379 to €69,243
of which Furniture and vehicles: -€19,373
- Receivables within one year +€3,915
up €3,915 (+6.0%), from €64,906 to €68,821
of which Trade receivables: +€2,905
- Other debts +€161,474
up €161,474 (+153%), from €105,555 to €267,029
- Reserves -€76,722
down €76,722 (-88.5%), from €86,722 to €10,000
- Trade debts -€5,094
down €5,094 (-77.1%), from €6,612 to €1,517
- Accrued charges and deferred income -€3,378
down €3,378 (-34.2%), from €9,872 to €6,494
- Gross operating margin -€8,313
down €8,313 (-5.4%), from €153,093 to €144,780
- Financial charges -€2,640
down €2,640 (-22.6%), from €11,662 to €9,021
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 | €218,737 | €295,342 | +€76,605 | +35.0% |
| Fixed assets | 21/28 | €95,379 | €104,243 | +€8,864 | +9.3% |
| Tangible fixed assets | 22/27 | €95,379 | €69,243 | -€26,136 | -27.4% |
| Furniture and vehicles | 24 | €78,451 | €59,078 | -€19,373 | -24.7% |
| Other tangible fixed assets | 26 | €16,928 | €10,165 | -€6,763 | -40.0% |
| Financial fixed assets | 28 | - | €35,000 | +€35,000 | |
| Current assets | 29/58 | €123,358 | €191,099 | +€67,741 | +54.9% |
| Amounts receivable within one year | 40/41 | €64,906 | €68,821 | +€3,915 | +6.0% |
| Trade receivables | 40 | €58,530 | €61,434 | +€2,905 | +5.0% |
| Other amounts receivable | 41 | €6,376 | €7,386 | +€1,010 | +15.8% |
| Cash at bank and in hand | 54/58 | €52,995 | €115,028 | +€62,033 | +117% |
| Deferred charges and accrued income | 490/1 | €5,456 | €7,250 | +€1,794 | +32.9% |
| Total equity and liabilities | 10/49 | €218,737 | €295,342 | +€76,605 | +35.0% |
| Equity | 10/15 | €91,722 | €15,000 | -€76,722 | -83.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €86,722 | €10,000 | -€76,722 | -88.5% |
| Distributable reserves | 133 | €86,722 | €10,000 | -€76,722 | -88.5% |
| Amounts payable | 17/49 | €127,014 | €280,342 | +€153,327 | +121% |
| Amounts payable within one year | 42/48 | €117,143 | €273,848 | +€156,705 | +134% |
| Financial debts | 43 | €371 | €27 | -€344 | -92.8% |
| Credit institutions | 430/8 | €371 | €27 | -€344 | -92.8% |
| Trade debts | 44 | €6,612 | €1,517 | -€5,094 | -77.1% |
| Suppliers | 440/4 | €6,612 | €1,517 | -€5,094 | -77.1% |
| Taxes, remuneration and social security | 45 | €4,605 | €5,275 | +€670 | +14.6% |
| Taxes | 450/3 | €4,605 | €5,275 | +€670 | +14.6% |
| Other amounts payable | 47/48 | €105,555 | €267,029 | +€161,474 | +153% |
| Accrued charges and deferred income | 492/3 | €9,872 | €6,494 | -€3,378 | -34.2% |
| Non-recurring operating income | 76A | €27,458 | - | -€27,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,180 | €28,764 | +€584 | +2.1% |
| Other operating charges | 640/8 | €1,290 | €1,069 | -€221 | -17.1% |
| Non-recurring operating charges | 66A | €59 | - | -€59 | |
| Gross operating margin | 9900 | €153,093 | €144,780 | -€8,313 | -5.4% |
| Operating profit (loss) | 9901 | €123,564 | €114,947 | -€8,617 | -7.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €11,662 | €9,021 | -€2,640 | -22.6% |
| Recurring financial charges | 65 | €11,662 | €9,021 | -€2,640 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €111,904 | €105,925 | -€5,979 | -5.3% |
| Income taxes | 67/77 | €25,182 | €23,932 | -€1,250 | -5.0% |
| Profit (loss) for the period | 9904 | €86,722 | €81,994 | -€4,729 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €86,722 | €81,994 | -€4,729 | -5.5% |
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.