MANAGEMENT CONSEILS SERVICES: 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.
MANAGEMENT CONSEILS SERVICES
Largest movements
- Receivables within one year -€331,332
down €331,332 (-85.5%), from €387,655 to €56,323
of which Trade receivables: -€186,491
- Cash -€38,033
down €38,033 (-25.4%), from €149,921 to €111,888
mainly Other debts (-€241,180) and Trade debts (-€126,587)
- Tangible fixed assets -€7,800
down €7,800 (-30.9%), from €25,238 to €17,438
- Other debts -€241,180
down €241,180 (-82.0%), from €294,200 to €53,021
- Trade debts -€126,587
down €126,587 (-89.1%), from €142,031 to €15,444
- Debts after one year -€89,000
no longer reported in 2025 (was €89,000)
- Profit (loss) carried forward +€82,745
up €82,745 (+613%), from €13,508 to €96,252
- Gross operating margin -€115,431
down €115,431 (-34.3%), from €336,473 to €221,042
- Taxes -€27,277
down €27,277 (-47.4%), from €57,500 to €30,223
- Staff costs +€13,425
up €13,425 (+15.5%), from €86,359 to €99,784
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 | €613,417 | €236,504 | -€376,913 | -61.4% |
| Fixed assets | 21/28 | €75,238 | €67,438 | -€7,800 | -10.4% |
| Tangible fixed assets | 22/27 | €25,238 | €17,438 | -€7,800 | -30.9% |
| Plant, machinery and equipment | 23 | €25,238 | €17,438 | -€7,800 | -30.9% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €538,179 | €169,067 | -€369,113 | -68.6% |
| Amounts receivable within one year | 40/41 | €387,655 | €56,323 | -€331,332 | -85.5% |
| Trade receivables | 40 | €215,237 | €28,746 | -€186,491 | -86.6% |
| Other amounts receivable | 41 | €172,418 | €27,577 | -€144,841 | -84.0% |
| Cash at bank and in hand | 54/58 | €149,921 | €111,888 | -€38,033 | -25.4% |
| Deferred charges and accrued income | 490/1 | €603 | €856 | +€253 | +41.9% |
| Total equity and liabilities | 10/49 | €613,417 | €236,504 | -€376,913 | -61.4% |
| Equity | 10/15 | €33,959 | €116,703 | +€82,745 | +244% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,508 | €96,252 | +€82,745 | +613% |
| Amounts payable | 17/49 | €579,458 | €119,801 | -€459,657 | -79.3% |
| Amounts payable after more than one year | 17 | €89,000 | - | -€89,000 | |
| Other amounts payable | 178/9 | €89,000 | - | -€89,000 | |
| Amounts payable within one year | 42/48 | €490,458 | €119,801 | -€370,657 | -75.6% |
| Trade debts | 44 | €142,031 | €15,444 | -€126,587 | -89.1% |
| Suppliers | 440/4 | €142,031 | €15,444 | -€126,587 | -89.1% |
| Taxes, remuneration and social security | 45 | €54,227 | €51,336 | -€2,891 | -5.3% |
| Taxes | 450/3 | €52,048 | €47,753 | -€4,295 | -8.3% |
| Remuneration and social security | 454/9 | €2,179 | €3,583 | +€1,404 | +64.4% |
| Other amounts payable | 47/48 | €294,200 | €53,021 | -€241,180 | -82.0% |
| Remuneration, social security and pensions | 62 | €86,359 | €99,784 | +€13,425 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,800 | €7,800 | = | 0.0% |
| Gross operating margin | 9900 | €336,473 | €221,042 | -€115,431 | -34.3% |
| Operating profit (loss) | 9901 | €242,314 | €113,457 | -€128,857 | -53.2% |
| Financial charges | 65/66B | €490 | €490 | = | 0.0% |
| Recurring financial charges | 65 | €490 | €490 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €241,824 | €112,968 | -€128,857 | -53.3% |
| Income taxes | 67/77 | €57,500 | €30,223 | -€27,277 | -47.4% |
| Profit (loss) for the period | 9904 | €184,324 | €82,745 | -€101,580 | -55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €184,324 | €82,745 | -€101,580 | -55.1% |
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.