MANUFACTURING EXECUTION SYSTEM CONSULTANCY: 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.
MANUFACTURING EXECUTION SYSTEM CONSULTANCY
Largest movements
- Receivables after one year -€91,000
no longer reported in 2025 (was €91,000)
- Financial fixed assets -€41,000
no longer reported in 2025 (was €41,000)
- Receivables within one year +€20,705
up €20,705 (+17.7%), from €116,687 to €137,391
of which Other amounts receivable: +€14,880
- Deferred charges and accrued income +€5,277
up €5,277 (+66.9%), from €7,890 to €13,167
- Profit (loss) carried forward -€88,015
no longer reported in 2025 (was €88,015)
- Tax, wage and social debts -€8,786
down €8,786 (-33.1%), from €26,556 to €17,771
- Reserves -€8,311
down €8,311 (-3.9%), from €212,938 to €204,627
of which Distributable reserves: -€8,311
- Other operating charges +€90,896
up €90,896 (+8,282%), from €1,097 to €91,994
- Gross operating margin -€53,635
down €53,635 (-62.2%), from €86,174 to €32,539
- Financial charges +€41,001
up €41,001 (+61,795%), from €66 to €41,067
of which Non-recurring financial charges: +€41,000
- Taxes -€23,324
down €23,324 (-98.8%), from €23,613 to €290
- Financial income +€1,909
up €1,909 (+49.8%), from €3,835 to €5,744
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 | €341,567 | €238,688 | -€102,879 | -30.1% |
| Fixed assets | 21/28 | €42,854 | €2,162 | -€40,692 | -95.0% |
| Tangible fixed assets | 22/27 | €1,854 | €2,162 | +€308 | +16.6% |
| Furniture and vehicles | 24 | €1,854 | €2,162 | +€308 | +16.6% |
| Financial fixed assets | 28 | €41,000 | - | -€41,000 | |
| Current assets | 29/58 | €298,713 | €236,526 | -€62,188 | -20.8% |
| Amounts receivable after more than one year | 29 | €91,000 | - | -€91,000 | |
| Other amounts receivable | 291 | €91,000 | - | -€91,000 | |
| Amounts receivable within one year | 40/41 | €116,687 | €137,391 | +€20,705 | +17.7% |
| Trade receivables | 40 | €16,945 | €22,770 | +€5,825 | +34.4% |
| Other amounts receivable | 41 | €99,742 | €114,621 | +€14,880 | +14.9% |
| Cash at bank and in hand | 54/58 | €83,137 | €85,968 | +€2,831 | +3.4% |
| Deferred charges and accrued income | 490/1 | €7,890 | €13,167 | +€5,277 | +66.9% |
| Total equity and liabilities | 10/49 | €341,567 | €238,688 | -€102,879 | -30.1% |
| Equity | 10/15 | €313,453 | €217,127 | -€96,326 | -30.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €212,938 | €204,627 | -€8,311 | -3.9% |
| Non-distributable reserves | 130/1 | €2,938 | €2,938 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,938 | €2,938 | = | 0.0% |
| Distributable reserves | 133 | €210,000 | €201,689 | -€8,311 | -4.0% |
| Profit (loss) carried forward | 14 | €88,015 | - | -€88,015 | |
| Amounts payable | 17/49 | €28,114 | €21,561 | -€6,553 | -23.3% |
| Amounts payable within one year | 42/48 | €28,114 | €21,561 | -€6,553 | -23.3% |
| Trade debts | 44 | €1,558 | €3,791 | +€2,233 | +143% |
| Suppliers | 440/4 | €1,558 | €3,791 | +€2,233 | +143% |
| Taxes, remuneration and social security | 45 | €26,556 | €17,771 | -€8,786 | -33.1% |
| Taxes | 450/3 | €26,556 | €17,771 | -€8,786 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,249 | €1,259 | +€10 | +0.8% |
| Other operating charges | 640/8 | €1,097 | €91,994 | +€90,896 | +8,282% |
| Gross operating margin | 9900 | €86,174 | €32,539 | -€53,635 | -62.2% |
| Operating profit (loss) | 9901 | €83,828 | -€60,713 | -€144,541 | |
| Financial income | 75/76B | €3,835 | €5,744 | +€1,909 | +49.8% |
| Recurring financial income | 75 | €3,835 | €5,744 | +€1,909 | +49.8% |
| Financial charges | 65/66B | €66 | €41,067 | +€41,001 | +61,795% |
| Recurring financial charges | 65 | €66 | €67 | +€1 | +1.0% |
| Non-recurring financial charges | 66B | - | €41,000 | +€41,000 | |
| Profit (loss) for the period before taxes | 9903 | €87,597 | -€96,036 | -€183,633 | |
| Income taxes | 67/77 | €23,613 | €290 | -€23,324 | -98.8% |
| Profit (loss) for the period | 9904 | €63,983 | -€96,326 | -€160,310 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,983 | -€96,326 | -€160,310 |
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.