Marichael 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.
Marichael Consulting
Largest movements
- Cash +€6,301
up €6,301 (+65.6%), from €9,602 to €15,902
mainly Net result for the year (+€16,625) and Depreciation (+€13,561)
- Tangible fixed assets -€3,485
down €3,485 (-9.7%), from €35,817 to €32,332
of which Furniture and vehicles: -€11,374
- Receivables within one year +€2,528
up €2,528 (+20.9%), from €12,084 to €14,612
of which Trade receivables: +€2,449
- Intangible fixed assets -€1,437
down €1,437 (-33.3%), from €4,312 to €2,875
- Reserves +€16,625
up €16,625 (+53.3%), from €31,168 to €47,793
- Other debts -€11,671
down €11,671 (-46.8%), from €24,949 to €13,278
- Tax, wage and social debts -€960
down €960 (-14.1%), from €6,789 to €5,828
- Depreciation +€985
up €985 (+7.8%), from €12,577 to €13,561
- Gross operating margin +€475
up €475 (+1.3%), from €35,771 to €36,246
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 | €63,995 | €67,892 | +€3,897 | +6.1% |
| Fixed assets | 21/28 | €40,279 | €35,207 | -€5,073 | -12.6% |
| Intangible fixed assets | 21 | €4,312 | €2,875 | -€1,437 | -33.3% |
| Tangible fixed assets | 22/27 | €35,817 | €32,332 | -€3,485 | -9.7% |
| Plant, machinery and equipment | 23 | €2,539 | €2,005 | -€535 | -21.1% |
| Furniture and vehicles | 24 | €33,278 | €21,904 | -€11,374 | -34.2% |
| Other tangible fixed assets | 26 | - | €8,423 | +€8,423 | |
| Financial fixed assets | 28 | €150 | - | -€150 | |
| Current assets | 29/58 | €23,715 | €32,685 | +€8,970 | +37.8% |
| Amounts receivable within one year | 40/41 | €12,084 | €14,612 | +€2,528 | +20.9% |
| Trade receivables | 40 | €11,646 | €14,095 | +€2,449 | +21.0% |
| Other amounts receivable | 41 | €438 | €517 | +€79 | +18.0% |
| Cash at bank and in hand | 54/58 | €9,602 | €15,902 | +€6,301 | +65.6% |
| Deferred charges and accrued income | 490/1 | €2,029 | €2,171 | +€142 | +7.0% |
| Total equity and liabilities | 10/49 | €63,995 | €67,892 | +€3,897 | +6.1% |
| Equity | 10/15 | €31,268 | €47,893 | +€16,625 | +53.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €31,168 | €47,793 | +€16,625 | +53.3% |
| Distributable reserves | 133 | €31,168 | €47,793 | +€16,625 | +53.3% |
| Amounts payable | 17/49 | €32,727 | €19,999 | -€12,727 | -38.9% |
| Amounts payable within one year | 42/48 | €32,727 | €19,999 | -€12,727 | -38.9% |
| Trade debts | 44 | €989 | €893 | -€96 | -9.7% |
| Suppliers | 440/4 | €989 | €893 | -€96 | -9.7% |
| Taxes, remuneration and social security | 45 | €6,789 | €5,828 | -€960 | -14.1% |
| Taxes | 450/3 | €6,789 | €5,828 | -€960 | -14.1% |
| Other amounts payable | 47/48 | €24,949 | €13,278 | -€11,671 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,577 | €13,561 | +€985 | +7.8% |
| Other operating charges | 640/8 | €656 | €1,011 | +€356 | +54.2% |
| Gross operating margin | 9900 | €35,771 | €36,246 | +€475 | +1.3% |
| Operating profit (loss) | 9901 | €22,538 | €21,673 | -€865 | -3.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +400% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +400% |
| Financial charges | 65/66B | €170 | €66 | -€104 | -61.3% |
| Recurring financial charges | 65 | €170 | €66 | -€104 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €22,368 | €21,608 | -€761 | -3.4% |
| Income taxes | 67/77 | €5,062 | €4,983 | -€79 | -1.6% |
| Profit (loss) for the period | 9904 | €17,306 | €16,625 | -€682 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,306 | €16,625 | -€682 | -3.9% |
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.