ME 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.
ME CONSULT
Largest movements
- Receivables within one year -€74,387
down €74,387 (-74.5%), from €99,824 to €25,437
of which Other amounts receivable: -€69,284
- Cash -€5,870
down €5,870 (-42.9%), from €13,670 to €7,801
mainly Other debts (-€100,000) and Tax, wage and social debts (-€25,210)
- Tangible fixed assets -€4,832
down €4,832 (-24.5%), from €19,702 to €14,871
of which Other tangible fixed assets: -€3,883
- Other debts -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Profit (loss) carried forward +€33,523
up €33,523 (+4796.0%), from €699 to €34,222
- Tax, wage and social debts -€25,210
down €25,210 (-83.9%), from €30,043 to €4,833
- Trade debts +€6,911
up €6,911 (+1653.1%), from €418 to €7,329
- Gross operating margin +€8,470
up €8,470 (+20.4%), from €41,447 to €49,917
- Other operating charges +€2,378
up €2,378 (+611.0%), from €389 to €2,767
- Depreciation +€1,504
up €1,504 (+45.2%), from €3,328 to €4,832
- Financial income -€1,446
down €1,446 (-39.4%), from €3,667 to €2,221
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 | €135,660 | €51,624 | -€84,036 | -61.9% |
| Fixed assets | 21/28 | €19,702 | €14,871 | -€4,832 | -24.5% |
| Tangible fixed assets | 22/27 | €19,702 | €14,871 | -€4,832 | -24.5% |
| Furniture and vehicles | 24 | €2,668 | €1,719 | -€949 | -35.6% |
| Other tangible fixed assets | 26 | €17,034 | €13,152 | -€3,883 | -22.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €115,958 | €36,754 | -€79,204 | -68.3% |
| Amounts receivable within one year | 40/41 | €99,824 | €25,437 | -€74,387 | -74.5% |
| Trade receivables | 40 | €24,200 | €19,097 | -€5,103 | -21.1% |
| Other amounts receivable | 41 | €75,624 | €6,340 | -€69,284 | -91.6% |
| Cash at bank and in hand | 54/58 | €13,670 | €7,801 | -€5,870 | -42.9% |
| Deferred charges and accrued income | 490/1 | €2,464 | €3,516 | +€1,052 | +42.7% |
| Total equity and liabilities | 10/49 | €135,660 | €51,624 | -€84,036 | -61.9% |
| Equity | 10/15 | €3,699 | €37,222 | +€33,523 | +906.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €699 | €34,222 | +€33,523 | +4796.0% |
| Amounts payable | 17/49 | €131,961 | €14,402 | -€117,559 | -89.1% |
| Amounts payable within one year | 42/48 | €130,461 | €12,162 | -€118,299 | -90.7% |
| Trade debts | 44 | €418 | €7,329 | +€6,911 | +1653.1% |
| Suppliers | 440/4 | €418 | €7,329 | +€6,911 | +1653.1% |
| Taxes, remuneration and social security | 45 | €30,043 | €4,833 | -€25,210 | -83.9% |
| Taxes | 450/3 | €30,043 | €4,833 | -€25,210 | -83.9% |
| Other amounts payable | 47/48 | €100,000 | €0 | -€100,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €2,240 | +€740 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,328 | €4,832 | +€1,504 | +45.2% |
| Other operating charges | 640/8 | €389 | €2,767 | +€2,378 | +611.0% |
| Gross operating margin | 9900 | €41,447 | €49,917 | +€8,470 | +20.4% |
| Operating profit (loss) | 9901 | €37,730 | €42,318 | +€4,589 | +12.2% |
| Financial income | 75/76B | €3,667 | €2,221 | -€1,446 | -39.4% |
| Recurring financial income | 75 | €3,667 | €2,221 | -€1,446 | -39.4% |
| Financial charges | 65/66B | €827 | €611 | -€215 | -26.0% |
| Recurring financial charges | 65 | €827 | €611 | -€215 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €40,570 | €43,928 | +€3,358 | +8.3% |
| Income taxes | 67/77 | €10,187 | €10,405 | +€217 | +2.1% |
| Profit (loss) for the period | 9904 | €30,383 | €33,523 | +€3,140 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,383 | €33,523 | +€3,140 | +10.3% |
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 11 October 2026 via checked.be.