MAs-consultancy: what changed
Two fiscal 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.
MAs-consultancy
Largest movements
- Receivables within one year +€15,513
up €15,513 (+49.9%), from €31,114 to €46,627
of which Trade receivables: +€9,593
- Deferred charges and accrued income -€5,441
down €5,441 (-93.6%), from €5,812 to €372
- Cash -€5,103
down €5,103 (-5.4%), from €94,889 to €89,786
mainly Receivables within one year (-€15,513) and Other debts (-€10,841)
- Tangible fixed assets -€3,344
down €3,344 (-10.6%), from €31,626 to €28,282
of which Furniture and vehicles: -€2,181
- Reserves +€14,887
up €14,887 (+10.8%), from €138,274 to €153,161
- Other debts -€10,841
down €10,841 (-100.0%), from €10,841 to €0
- Tax, wage and social debts -€3,127
down €3,127 (-64.8%), from €4,823 to €1,696
- Gross operating margin -€2,610
down €2,610 (-8.7%), from €29,858 to €27,248
- Financial charges -€1,857
down €1,857 (-47.3%), from €3,929 to €2,072
- Depreciation -€871
down €871 (-20.7%), from €4,215 to €3,344
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.
Cash bridge derived
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 | €163,442 | €165,068 | +€1,626 | +1.0% |
| Fixed assets | 21/28 | €31,626 | €28,282 | -€3,344 | -10.6% |
| Tangible fixed assets | 22/27 | €31,626 | €28,282 | -€3,344 | -10.6% |
| Land and buildings | 22 | €20,689 | €20,689 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,271 | €5,108 | -€1,163 | -18.5% |
| Furniture and vehicles | 24 | €4,667 | €2,486 | -€2,181 | -46.7% |
| Current assets | 29/58 | €131,815 | €136,785 | +€4,970 | +3.8% |
| Amounts receivable within one year | 40/41 | €31,114 | €46,627 | +€15,513 | +49.9% |
| Trade receivables | 40 | €27,895 | €37,488 | +€9,593 | +34.4% |
| Other amounts receivable | 41 | €3,219 | €9,140 | +€5,921 | +183.9% |
| Cash at bank and in hand | 54/58 | €94,889 | €89,786 | -€5,103 | -5.4% |
| Deferred charges and accrued income | 490/1 | €5,812 | €372 | -€5,441 | -93.6% |
| Total equity and liabilities | 10/49 | €163,442 | €165,068 | +€1,626 | +1.0% |
| Equity | 10/15 | €144,474 | €159,361 | +€14,887 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €138,274 | €153,161 | +€14,887 | +10.8% |
| Distributable reserves | 133 | €138,274 | €153,161 | +€14,887 | +10.8% |
| Amounts payable | 17/49 | €18,968 | €5,707 | -€13,262 | -69.9% |
| Amounts payable within one year | 42/48 | €18,968 | €5,579 | -€13,390 | -70.6% |
| Trade debts | 44 | €3,304 | €3,882 | +€578 | +17.5% |
| Suppliers | 440/4 | €3,304 | €3,882 | +€578 | +17.5% |
| Taxes, remuneration and social security | 45 | €4,823 | €1,696 | -€3,127 | -64.8% |
| Taxes | 450/3 | €4,823 | €1,696 | -€3,127 | -64.8% |
| Other amounts payable | 47/48 | €10,841 | €0 | -€10,841 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,215 | €3,344 | -€871 | -20.7% |
| Other operating charges | 640/8 | €127 | €128 | +€1 | +0.8% |
| Gross operating margin | 9900 | €29,858 | €27,248 | -€2,610 | -8.7% |
| Operating profit (loss) | 9901 | €25,516 | €23,775 | -€1,740 | -6.8% |
| Financial income | 75/76B | €240 | €181 | -€60 | -24.9% |
| Recurring financial income | 75 | €240 | €181 | -€60 | -24.9% |
| Financial charges | 65/66B | €3,929 | €2,072 | -€1,857 | -47.3% |
| Recurring financial charges | 65 | €3,929 | €2,072 | -€1,857 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €21,827 | €21,884 | +€57 | +0.3% |
| Income taxes | 67/77 | €6,924 | €6,997 | +€73 | +1.1% |
| Profit (loss) for the period | 9904 | €14,904 | €14,887 | -€16 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,904 | €14,887 | -€16 | -0.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.