MAMMUT CONSULT: 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.
What changed
MAMMUT CONSULT
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€117,718
2024 · €81,274+€36,444
Equity
€488,839
2024 · €465,674+€23,165
Cash
€0
2024 · €9-€9
Balance sheet total
€561,848
2024 · €535,754+€26,094
Largest movements
Assets
- Receivables within one year +€37,725
up €37,725 (+16.8%), from €225,151 to €262,876
of which Other amounts receivable: +€27,030
- Receivables after one year -€12,945
down €12,945 (-4.5%), from €290,652 to €277,707
Equity and liabilities
- Reserves +€23,165
up €23,165 (+5.0%), from €458,974 to €482,139
- Short-term financial debts +€8,576
up €8,576 (+42.7%), from €20,105 to €28,681
Income statement
- Gross operating margin +€47,599
up €47,599 (+39.3%), from €121,070 to €168,669
- Taxes +€12,990
up €12,990 (+32.8%), from €39,617 to €52,607
- Staff costs +€6,166
new in 2025: €6,166
- Depreciation -€4,947
down €4,947 (-56.2%), from €8,801 to €3,854
- Financial income +€3,247
up €3,247 (+18.2%), from €17,829 to €21,076
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.
Result 2024
€81,274
Gross operating margin
+€47,599
Staff costs
-€6,166
Depreciation
+€4,947
Other operating charges
+€519
Other operating items
-€292
Financial income
+€3,247
Financial charges
-€419
Taxes
-€12,990
Result 2025
€117,718
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€90,563
Investment
-€3,503
Financing
-€87,068
Cash 2024
€9
From operations (derived)
+€90,563
Net result for the year
+€117,718
Depreciation
+€3,854
Receivables after one year
+€12,945
Receivables within one year
-€37,725
Deferred charges and accrued income
-€1,674
Trade debts
-€4,253
Tax, wage and social debts
+€97
Accrued charges and deferred income
-€399
Investment (derived)
-€3,503
Investment in fixed assets (net)
+€897
Current investments
-€4,400
Financing
-€87,068
Current portion of long-term debt
-€1,091
Short-term financial debts
+€8,576
Contributions, distributions and other
-€94,553
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €535,754 | €561,848 | +€26,094 | +4.9% |
| Fixed assets | 21/28 | €17,909 | €13,158 | -€4,750 | -26.5% |
| Tangible fixed assets | 22/27 | €13,109 | €7,758 | -€5,350 | -40.8% |
| Plant, machinery and equipment | 23 | €3,153 | €3,515 | +€362 | +11.5% |
| Furniture and vehicles | 24 | €9,956 | €4,243 | -€5,713 | -57.4% |
| Financial fixed assets | 28 | €4,800 | €5,400 | +€600 | +12.5% |
| Current assets | 29/58 | €517,845 | €548,690 | +€30,845 | +6.0% |
| Amounts receivable after more than one year | 29 | €290,652 | €277,707 | -€12,945 | -4.5% |
| Other amounts receivable | 291 | €290,652 | €277,707 | -€12,945 | -4.5% |
| Amounts receivable within one year | 40/41 | €225,151 | €262,876 | +€37,725 | +16.8% |
| Trade receivables | 40 | €6,224 | €16,919 | +€10,696 | +172% |
| Other amounts receivable | 41 | €218,927 | €245,957 | +€27,030 | +12.3% |
| Current investments | 50/53 | - | €4,400 | +€4,400 | |
| Cash at bank and in hand | 54/58 | €9 | €0 | -€9 | -97.9% |
| Deferred charges and accrued income | 490/1 | €2,033 | €3,707 | +€1,674 | +82.3% |
| Total equity and liabilities | 10/49 | €535,754 | €561,848 | +€26,094 | +4.9% |
| Equity | 10/15 | €465,674 | €488,839 | +€23,165 | +5.0% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Reserves | 13 | €458,974 | €482,139 | +€23,165 | +5.0% |
| Distributable reserves | 133 | €458,974 | €482,139 | +€23,165 | +5.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,080 | €73,009 | +€2,929 | +4.2% |
| Amounts payable within one year | 42/48 | €69,681 | €73,009 | +€3,328 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €1,091 | €0 | -€1,091 | -100% |
| Financial debts | 43 | €20,105 | €28,681 | +€8,576 | +42.7% |
| Credit institutions | 430/8 | €20,105 | €28,681 | +€8,576 | +42.7% |
| Trade debts | 44 | €14,398 | €10,145 | -€4,253 | -29.5% |
| Suppliers | 440/4 | €14,398 | €10,145 | -€4,253 | -29.5% |
| Taxes, remuneration and social security | 45 | €34,087 | €34,183 | +€97 | +0.3% |
| Taxes | 450/3 | €34,087 | €34,183 | +€97 | +0.3% |
| Accrued charges and deferred income | 492/3 | €399 | €0 | -€399 | -100% |
| Non-recurring operating income | 76A | - | €20,292 | +€20,292 | |
| Remuneration, social security and pensions | 62 | - | €6,166 | +€6,166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,801 | €3,854 | -€4,947 | -56.2% |
| Other operating charges | 640/8 | €3,055 | €2,536 | -€519 | -17.0% |
| Non-recurring operating charges | 66A | - | €292 | +€292 | |
| Gross operating margin | 9900 | €121,070 | €168,669 | +€47,599 | +39.3% |
| Operating profit (loss) | 9901 | €109,214 | €155,821 | +€46,607 | +42.7% |
| Financial income | 75/76B | €17,829 | €21,076 | +€3,247 | +18.2% |
| Recurring financial income | 75 | €17,829 | €21,076 | +€3,247 | +18.2% |
| Financial charges | 65/66B | €6,151 | €6,571 | +€419 | +6.8% |
| Recurring financial charges | 65 | €6,151 | €6,571 | +€419 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €120,892 | €170,326 | +€49,434 | +40.9% |
| Income taxes | 67/77 | €39,617 | €52,607 | +€12,990 | +32.8% |
| Profit (loss) for the period | 9904 | €81,274 | €117,718 | +€36,444 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €81,274 | €117,718 | +€36,444 | +44.8% |
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 17 October 2026 via checked.be.