ME ADVISORY & 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.
ME ADVISORY & CONSULTING
Largest movements
- Receivables within one year -€136,092
down €136,092 (-77.9%), from €174,605 to €38,512
of which Other amounts receivable: -€120,639
- Cash -€8,622
down €8,622 (-9.9%), from €87,341 to €78,719
mainly Contributions, distributions and other (-€360,000) and Investment in fixed assets (net) (-€1,370)
- Tangible fixed assets -€3,855
down €3,855 (-25.8%), from €14,936 to €11,081
- Profit (loss) carried forward -€220,464
down €220,464 (-99.5%), from €221,587 to €1,123
- Other debts +€31,886
up €31,886 (+1,969%), from €1,619 to €33,505
- Tax, wage and social debts +€23,182
up €23,182 (+50.6%), from €45,844 to €69,026
- Current portion of long-term debt +€10,096
new in 2025: €10,096
- Trade debts +€6,240
up €6,240 (+110%), from €5,653 to €11,893
- Gross operating margin +€59,339
up €59,339 (+45.4%), from €130,833 to €190,172
- Taxes +€14,671
up €14,671 (+51.3%), from €28,572 to €43,244
- Financial income -€2,467
down €2,467 (-100%), from €2,467 to €0
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 | €279,316 | €130,255 | -€149,060 | -53.4% |
| Fixed assets | 21/28 | €15,136 | €11,081 | -€4,055 | -26.8% |
| Tangible fixed assets | 22/27 | €14,936 | €11,081 | -€3,855 | -25.8% |
| Furniture and vehicles | 24 | €14,936 | €11,081 | -€3,855 | -25.8% |
| Financial fixed assets | 28 | €200 | €0 | -€200 | -100% |
| Current assets | 29/58 | €264,180 | €119,174 | -€145,006 | -54.9% |
| Amounts receivable within one year | 40/41 | €174,605 | €38,512 | -€136,092 | -77.9% |
| Trade receivables | 40 | €27,966 | €12,512 | -€15,453 | -55.3% |
| Other amounts receivable | 41 | €146,639 | €26,000 | -€120,639 | -82.3% |
| Cash at bank and in hand | 54/58 | €87,341 | €78,719 | -€8,622 | -9.9% |
| Deferred charges and accrued income | 490/1 | €2,234 | €1,942 | -€291 | -13.0% |
| Total equity and liabilities | 10/49 | €279,316 | €130,255 | -€149,060 | -53.4% |
| Equity | 10/15 | €226,200 | €5,736 | -€220,464 | -97.5% |
| Contributions | 10/11 | €850 | €850 | = | 0.0% |
| Reserves | 13 | €3,763 | €3,763 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,763 | €3,763 | = | 0.0% |
| Profit (loss) carried forward | 14 | €221,587 | €1,123 | -€220,464 | -99.5% |
| Amounts payable | 17/49 | €53,116 | €124,520 | +€71,404 | +134% |
| Amounts payable within one year | 42/48 | €53,116 | €124,520 | +€71,404 | +134% |
| Current portion of amounts payable after more than one year | 42 | - | €10,096 | +€10,096 | |
| Trade debts | 44 | €5,653 | €11,893 | +€6,240 | +110% |
| Suppliers | 440/4 | €5,653 | €11,893 | +€6,240 | +110% |
| Taxes, remuneration and social security | 45 | €45,844 | €69,026 | +€23,182 | +50.6% |
| Taxes | 450/3 | €45,844 | €69,026 | +€23,182 | +50.6% |
| Other amounts payable | 47/48 | €1,619 | €33,505 | +€31,886 | +1,969% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,247 | €5,425 | -€822 | -13.2% |
| Other operating charges | 640/8 | €631 | €654 | +€23 | +3.7% |
| Gross operating margin | 9900 | €130,833 | €190,172 | +€59,339 | +45.4% |
| Operating profit (loss) | 9901 | €123,956 | €184,094 | +€60,138 | +48.5% |
| Financial income | 75/76B | €2,467 | €0 | -€2,467 | -100% |
| Recurring financial income | 75 | €2,467 | €0 | -€2,467 | -100% |
| Financial charges | 65/66B | €1,065 | €1,314 | +€249 | +23.4% |
| Recurring financial charges | 65 | €1,065 | €1,314 | +€249 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €125,358 | €182,779 | +€57,422 | +45.8% |
| Income taxes | 67/77 | €28,572 | €43,244 | +€14,671 | +51.3% |
| Profit (loss) for the period | 9904 | €96,785 | €139,536 | +€42,750 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €96,785 | €139,536 | +€42,750 | +44.2% |
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 1 November 2026 via checked.be.