ME 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 Consulting
Largest movements
- Tangible fixed assets -€18,943
down €18,943 (-22.2%), from €85,431 to €66,488
of which Leasing and similar rights: -€16,491
- Receivables within one year +€16,539
up €16,539 (+173%), from €9,553 to €26,092
of which Other amounts receivable: +€18,595
- Cash +€2,086
up €2,086 (+10.3%), from €20,302 to €22,388
mainly Net result for the year (+€23,941) and Depreciation (+€19,472)
- Profit (loss) carried forward +€18,058
up €18,058 (+13.2%), from €137,130 to €155,188
- Tax, wage and social debts -€8,597
down €8,597 (-37.3%), from €23,043 to €14,446
- Trade debts -€5,714
down €5,714 (-54.8%), from €10,423 to €4,709
- Other debts -€5,493
down €5,493 (-15.5%), from €35,493 to €30,000
- Taxes +€6,436
up €6,436 (+41.3%), from €15,598 to €22,033
- Financial charges -€4,321
down €4,321 (-29.6%), from €14,583 to €10,262
- Other operating charges -€2,891
no longer reported in 2025 (was €2,891)
- Depreciation +€1,758
up €1,758 (+9.9%), from €17,714 to €19,472
- Gross operating margin -€1,691
down €1,691 (-2.2%), from €77,255 to €75,564
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 | €208,076 | €206,331 | -€1,746 | -0.8% |
| Fixed assets | 21/28 | €85,431 | €66,488 | -€18,943 | -22.2% |
| Tangible fixed assets | 22/27 | €85,431 | €66,488 | -€18,943 | -22.2% |
| Furniture and vehicles | 24 | €24,915 | €22,463 | -€2,452 | -9.8% |
| Leasing and similar rights | 25 | €60,515 | €44,024 | -€16,491 | -27.3% |
| Current assets | 29/58 | €122,646 | €139,843 | +€17,197 | +14.0% |
| Amounts receivable after more than one year | 29 | €90,000 | €90,000 | = | 0.0% |
| Trade receivables | 290 | €90,000 | €90,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,553 | €26,092 | +€16,539 | +173% |
| Trade receivables | 40 | €9,208 | €7,153 | -€2,056 | -22.3% |
| Other amounts receivable | 41 | €345 | €18,940 | +€18,595 | +5,390% |
| Cash at bank and in hand | 54/58 | €20,302 | €22,388 | +€2,086 | +10.3% |
| Deferred charges and accrued income | 490/1 | €2,791 | €1,363 | -€1,428 | -51.2% |
| Total equity and liabilities | 10/49 | €208,076 | €206,331 | -€1,746 | -0.8% |
| Equity | 10/15 | €139,117 | €157,175 | +€18,058 | +13.0% |
| Contributions | 10/11 | €1,987 | €1,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,130 | €155,188 | +€18,058 | +13.2% |
| Amounts payable | 17/49 | €68,959 | €49,155 | -€19,804 | -28.7% |
| Amounts payable within one year | 42/48 | €68,959 | €49,155 | -€19,804 | -28.7% |
| Trade debts | 44 | €10,423 | €4,709 | -€5,714 | -54.8% |
| Suppliers | 440/4 | €10,423 | €4,709 | -€5,714 | -54.8% |
| Taxes, remuneration and social security | 45 | €23,043 | €14,446 | -€8,597 | -37.3% |
| Taxes | 450/3 | €23,043 | €14,446 | -€8,597 | -37.3% |
| Other amounts payable | 47/48 | €35,493 | €30,000 | -€5,493 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,714 | €19,472 | +€1,758 | +9.9% |
| Other operating charges | 640/8 | €2,891 | - | -€2,891 | |
| Gross operating margin | 9900 | €77,255 | €75,564 | -€1,691 | -2.2% |
| Operating profit (loss) | 9901 | €56,650 | €56,092 | -€558 | -1.0% |
| Financial income | 75/76B | - | €144 | +€144 | |
| Recurring financial income | 75 | - | €144 | +€144 | |
| Financial charges | 65/66B | €14,583 | €10,262 | -€4,321 | -29.6% |
| Recurring financial charges | 65 | €14,583 | €10,262 | -€4,321 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €42,067 | €45,974 | +€3,907 | +9.3% |
| Income taxes | 67/77 | €15,598 | €22,033 | +€6,436 | +41.3% |
| Profit (loss) for the period | 9904 | €26,469 | €23,941 | -€2,528 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,469 | €23,941 | -€2,528 | -9.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.