ME CONSTRUCT & CONSULTING: 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.
ME CONSTRUCT & CONSULTING
Largest movements
- Cash +€62,112
up €62,112 (+147.4%), from €42,151 to €104,263
mainly Net result for the year (+€62,622) and Depreciation (+€18,885)
- Tangible fixed assets -€17,923
down €17,923 (-21.0%), from €85,401 to €67,478
of which Furniture and vehicles: -€15,445
- Receivables within one year +€6,355
up €6,355 (+21.2%), from €29,991 to €36,346
of which Other amounts receivable: +€4,440
- Profit (loss) carried forward +€62,622
up €62,622 (+76.1%), from €82,238 to €144,860
- Debts after one year -€18,288
down €18,288 (-38.3%), from €47,694 to €29,406
- Tax, wage and social debts +€4,337
up €4,337 (+128.7%), from €3,369 to €7,706
of which Taxes: +€4,320
- Gross operating margin +€56,713
up €56,713 (+82.6%), from €68,628 to €125,341
- Taxes +€5,377
up €5,377 (+49.1%), from €10,946 to €16,323
- Depreciation +€4,430
up €4,430 (+30.6%), from €14,455 to €18,885
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 | €161,889 | €211,663 | +€49,774 | +30.7% |
| Fixed assets | 21/28 | €85,401 | €67,478 | -€17,923 | -21.0% |
| Tangible fixed assets | 22/27 | €85,401 | €67,478 | -€17,923 | -21.0% |
| Plant, machinery and equipment | 23 | €1,106 | €509 | -€597 | -54.0% |
| Furniture and vehicles | 24 | €68,893 | €53,448 | -€15,445 | -22.4% |
| Other tangible fixed assets | 26 | €15,402 | €13,522 | -€1,880 | -12.2% |
| Current assets | 29/58 | €76,488 | €144,185 | +€67,697 | +88.5% |
| Amounts receivable within one year | 40/41 | €29,991 | €36,346 | +€6,355 | +21.2% |
| Trade receivables | 40 | €13,789 | €15,704 | +€1,915 | +13.9% |
| Other amounts receivable | 41 | €16,202 | €20,642 | +€4,440 | +27.4% |
| Cash at bank and in hand | 54/58 | €42,151 | €104,263 | +€62,112 | +147.4% |
| Deferred charges and accrued income | 490/1 | €4,346 | €3,575 | -€771 | -17.7% |
| Total equity and liabilities | 10/49 | €161,889 | €211,663 | +€49,774 | +30.7% |
| Equity | 10/15 | €87,238 | €149,860 | +€62,622 | +71.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,238 | €144,860 | +€62,622 | +76.1% |
| Amounts payable | 17/49 | €74,651 | €61,803 | -€12,848 | -17.2% |
| Amounts payable after more than one year | 17 | €47,694 | €29,406 | -€18,288 | -38.3% |
| Financial debts | 170/4 | €47,694 | €29,406 | -€18,288 | -38.3% |
| Amounts payable within one year | 42/48 | €26,957 | €32,397 | +€5,440 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €18,654 | €18,288 | -€365 | -2.0% |
| Trade debts | 44 | €4,935 | €6,403 | +€1,468 | +29.8% |
| Suppliers | 440/4 | €4,935 | €6,403 | +€1,468 | +29.8% |
| Taxes, remuneration and social security | 45 | €3,369 | €7,706 | +€4,337 | +128.7% |
| Taxes | 450/3 | €0 | €4,320 | +€4,320 | |
| Remuneration and social security | 454/9 | €3,369 | €3,385 | +€16 | +0.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,455 | €18,885 | +€4,430 | +30.6% |
| Other operating charges | 640/8 | €486 | €1,381 | +€894 | +183.8% |
| Non-recurring operating charges | 66A | - | €24,230 | +€24,230 | |
| Gross operating margin | 9900 | €68,628 | €125,341 | +€56,713 | +82.6% |
| Operating profit (loss) | 9901 | €53,687 | €80,846 | +€27,159 | +50.6% |
| Financial income | 75/76B | €41 | €594 | +€553 | +1366.5% |
| Recurring financial income | 75 | €41 | €594 | +€553 | +1366.5% |
| Financial charges | 65/66B | €1,611 | €2,494 | +€883 | +54.8% |
| Recurring financial charges | 65 | €1,611 | €2,494 | +€883 | +54.8% |
| Profit (loss) for the period before taxes | 9903 | €52,116 | €78,945 | +€26,829 | +51.5% |
| Income taxes | 67/77 | €10,946 | €16,323 | +€5,377 | +49.1% |
| Profit (loss) for the period | 9904 | €41,170 | €62,622 | +€21,452 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,170 | €62,622 | +€21,452 | +52.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.