MANAGERIAL GENETICS 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.
MANAGERIAL GENETICS CONSULTING
Largest movements
- Current investments +€100,000
up €100,000 (+40.0%), from €250,000 to €350,000
- Cash -€16,613
down €16,613 (-19.8%), from €84,056 to €67,444
mainly Current investments (-€100,000) and Investment in fixed assets (net) (-€4,545)
- Reserves +€89,723
up €89,723 (+27.3%), from €329,142 to €418,865
- Gross operating margin +€32,394
up €32,394 (+34.5%), from €93,765 to €126,159
- Taxes +€15,178
up €15,178 (+55.7%), from €27,236 to €42,415
- Depreciation -€2,673
down €2,673 (-68.2%), from €3,920 to €1,247
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 | €350,339 | €436,140 | +€85,801 | +24.5% |
| Fixed assets | 21/28 | €855 | €4,154 | +€3,299 | +386% |
| Tangible fixed assets | 22/27 | €855 | €4,154 | +€3,299 | +386% |
| Plant, machinery and equipment | 23 | €855 | €4,154 | +€3,299 | +386% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €349,484 | €431,986 | +€82,502 | +23.6% |
| Amounts receivable within one year | 40/41 | €15,395 | €14,543 | -€852 | -5.5% |
| Trade receivables | 40 | €13,500 | €13,500 | = | 0.0% |
| Other amounts receivable | 41 | €1,895 | €1,043 | -€852 | -45.0% |
| Current investments | 50/53 | €250,000 | €350,000 | +€100,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €84,056 | €67,444 | -€16,613 | -19.8% |
| Deferred charges and accrued income | 490/1 | €33 | €0 | -€33 | -100% |
| Total equity and liabilities | 10/49 | €350,339 | €436,140 | +€85,801 | +24.5% |
| Equity | 10/15 | €341,542 | €431,265 | +€89,723 | +26.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €329,142 | €418,865 | +€89,723 | +27.3% |
| Distributable reserves | 133 | €329,142 | €418,865 | +€89,723 | +27.3% |
| Amounts payable | 17/49 | €8,797 | €4,875 | -€3,922 | -44.6% |
| Amounts payable within one year | 42/48 | €8,797 | €4,875 | -€3,922 | -44.6% |
| Trade debts | 44 | €1,646 | €62 | -€1,584 | -96.2% |
| Suppliers | 440/4 | €1,646 | €62 | -€1,584 | -96.2% |
| Taxes, remuneration and social security | 45 | €769 | €240 | -€529 | -68.8% |
| Taxes | 450/3 | €769 | €240 | -€529 | -68.8% |
| Other amounts payable | 47/48 | €6,382 | €4,573 | -€1,809 | -28.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,920 | €1,247 | -€2,673 | -68.2% |
| Other operating charges | 640/8 | €571 | €224 | -€347 | -60.8% |
| Gross operating margin | 9900 | €93,765 | €126,159 | +€32,394 | +34.5% |
| Operating profit (loss) | 9901 | €89,274 | €124,689 | +€35,415 | +39.7% |
| Financial income | 75/76B | €8,585 | €7,562 | -€1,023 | -11.9% |
| Recurring financial income | 75 | €8,585 | €7,562 | -€1,023 | -11.9% |
| Financial charges | 65/66B | €106 | €113 | +€7 | +7.0% |
| Recurring financial charges | 65 | €106 | €113 | +€7 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €97,753 | €132,137 | +€34,385 | +35.2% |
| Income taxes | 67/77 | €27,236 | €42,415 | +€15,178 | +55.7% |
| Profit (loss) for the period | 9904 | €70,516 | €89,723 | +€19,207 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,516 | €89,723 | +€19,207 | +27.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.