MAXIME MOUTON CONSULT: 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.
MAXIME MOUTON CONSULT
Largest movements
- Receivables within one year -€46,424
down €46,424 (-47.6%), from €97,530 to €51,107
of which Other amounts receivable: -€44,381
- Cash -€12,962
down €12,962 (-89.6%), from €14,461 to €1,499
mainly Other debts (-€80,000) and Investment in fixed assets (net) (-€2,066)
- Deferred charges and accrued income -€2,237
down €2,237 (-58.3%), from €3,836 to €1,599
- Other debts -€80,000
down €80,000 (-100%), from €80,000 to €0
- Profit (loss) carried forward +€12,681
up €12,681 (+264%), from €4,809 to €17,490
- Trade debts +€5,300
up €5,300 (+154%), from €3,438 to €8,739
- Gross operating margin -€14,188
down €14,188 (-39.6%), from €35,872 to €21,684
- Taxes -€3,610
down €3,610 (-46.2%), from €7,807 to €4,197
- Financial income -€2,243
down €2,243 (-61.4%), from €3,650 to €1,408
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 | €120,276 | €58,265 | -€62,011 | -51.6% |
| Fixed assets | 21/28 | €4,448 | €4,060 | -€388 | -8.7% |
| Tangible fixed assets | 22/27 | €4,352 | €3,964 | -€388 | -8.9% |
| Furniture and vehicles | 24 | €4,352 | €3,964 | -€388 | -8.9% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €115,828 | €54,204 | -€61,623 | -53.2% |
| Amounts receivable within one year | 40/41 | €97,530 | €51,107 | -€46,424 | -47.6% |
| Trade receivables | 40 | €22,346 | €20,304 | -€2,042 | -9.1% |
| Other amounts receivable | 41 | €75,184 | €30,802 | -€44,381 | -59.0% |
| Cash at bank and in hand | 54/58 | €14,461 | €1,499 | -€12,962 | -89.6% |
| Deferred charges and accrued income | 490/1 | €3,836 | €1,599 | -€2,237 | -58.3% |
| Total equity and liabilities | 10/49 | €120,276 | €58,265 | -€62,011 | -51.6% |
| Equity | 10/15 | €25,269 | €37,950 | +€12,681 | +50.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,809 | €17,490 | +€12,681 | +264% |
| Amounts payable | 17/49 | €95,007 | €20,315 | -€74,692 | -78.6% |
| Amounts payable within one year | 42/48 | €95,007 | €20,315 | -€74,692 | -78.6% |
| Trade debts | 44 | €3,438 | €8,739 | +€5,300 | +154% |
| Suppliers | 440/4 | €3,438 | €8,739 | +€5,300 | +154% |
| Taxes, remuneration and social security | 45 | €11,568 | €11,576 | +€8 | +0.1% |
| Taxes | 450/3 | €11,568 | €11,576 | +€8 | +0.1% |
| Other amounts payable | 47/48 | €80,000 | €0 | -€80,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,222 | €2,454 | +€233 | +10.5% |
| Other operating charges | 640/8 | €1,156 | €983 | -€173 | -15.0% |
| Gross operating margin | 9900 | €35,872 | €21,684 | -€14,188 | -39.6% |
| Operating profit (loss) | 9901 | €32,494 | €18,246 | -€14,248 | -43.8% |
| Financial income | 75/76B | €3,650 | €1,408 | -€2,243 | -61.4% |
| Recurring financial income | 75 | €3,650 | €1,408 | -€2,243 | -61.4% |
| Financial charges | 65/66B | €2,966 | €2,776 | -€190 | -6.4% |
| Recurring financial charges | 65 | €2,966 | €2,776 | -€190 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €33,178 | €16,878 | -€16,301 | -49.1% |
| Income taxes | 67/77 | €7,807 | €4,197 | -€3,610 | -46.2% |
| Profit (loss) for the period | 9904 | €25,372 | €12,681 | -€12,691 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,372 | €12,681 | -€12,691 | -50.0% |
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 31 October 2026 via checked.be.