ME7 Consultancy: 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.
ME7 Consultancy
Largest movements
- Cash +€35,692
up €35,692 (+152%), from €23,538 to €59,230
mainly Depreciation (+€20,888) and Tax, wage and social debts (+€11,669)
- Tangible fixed assets -€20,888
down €20,888 (-21.0%), from €99,359 to €78,471
- Receivables within one year -€3,003
down €3,003 (-17.1%), from €17,523 to €14,520
of which Other amounts receivable: -€3,003
- Debts after one year -€22,286
down €22,286 (-35.0%), from €63,601 to €41,315
- Tax, wage and social debts +€11,669
up €11,669 (+203%), from €5,761 to €17,430
of which Remuneration and social security: +€8,102
- Reserves +€11,488
up €11,488 (+24.6%), from €46,673 to €58,160
- Trade debts +€6,928
up €6,928 (+201%), from €3,445 to €10,373
- Other debts +€3,203
up €3,203 (+16,903%), from €19 to €3,222
- Gross operating margin -€28,300
down €28,300 (-38.6%), from €73,386 to €45,086
- Depreciation +€15,808
up €15,808 (+311%), from €5,079 to €20,888
- Taxes -€11,832
down €11,832 (-61.4%), from €19,261 to €7,429
- Financial charges +€2,222
up €2,222 (+193%), from €1,151 to €3,373
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 | €142,872 | €154,787 | +€11,914 | +8.3% |
| Fixed assets | 21/28 | €99,359 | €78,471 | -€20,888 | -21.0% |
| Tangible fixed assets | 22/27 | €99,359 | €78,471 | -€20,888 | -21.0% |
| Furniture and vehicles | 24 | €99,359 | €78,471 | -€20,888 | -21.0% |
| Current assets | 29/58 | €43,513 | €76,315 | +€32,802 | +75.4% |
| Amounts receivable within one year | 40/41 | €17,523 | €14,520 | -€3,003 | -17.1% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | €3,003 | - | -€3,003 | |
| Cash at bank and in hand | 54/58 | €23,538 | €59,230 | +€35,692 | +152% |
| Deferred charges and accrued income | 490/1 | €2,453 | €2,565 | +€112 | +4.6% |
| Total equity and liabilities | 10/49 | €142,872 | €154,787 | +€11,914 | +8.3% |
| Equity | 10/15 | €48,673 | €60,160 | +€11,488 | +23.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,673 | €58,160 | +€11,488 | +24.6% |
| Distributable reserves | 133 | €46,673 | €58,160 | +€11,488 | +24.6% |
| Amounts payable | 17/49 | €94,200 | €94,626 | +€427 | +0.5% |
| Amounts payable after more than one year | 17 | €63,601 | €41,315 | -€22,286 | -35.0% |
| Financial debts | 170/4 | €63,601 | €41,315 | -€22,286 | -35.0% |
| Amounts payable within one year | 42/48 | €30,598 | €53,311 | +€22,713 | +74.2% |
| Current portion of amounts payable after more than one year | 42 | €21,373 | €22,286 | +€913 | +4.3% |
| Trade debts | 44 | €3,445 | €10,373 | +€6,928 | +201% |
| Suppliers | 440/4 | €3,445 | €10,373 | +€6,928 | +201% |
| Taxes, remuneration and social security | 45 | €5,761 | €17,430 | +€11,669 | +203% |
| Taxes | 450/3 | €1,761 | €5,329 | +€3,567 | +203% |
| Remuneration and social security | 454/9 | €4,000 | €12,101 | +€8,102 | +203% |
| Other amounts payable | 47/48 | €19 | €3,222 | +€3,203 | +16,903% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,079 | €20,888 | +€15,808 | +311% |
| Other operating charges | 640/8 | €1,228 | €1,924 | +€695 | +56.6% |
| Gross operating margin | 9900 | €73,386 | €45,086 | -€28,300 | -38.6% |
| Operating profit (loss) | 9901 | €67,079 | €22,275 | -€44,804 | -66.8% |
| Financial income | 75/76B | €6 | €15 | +€9 | +153% |
| Recurring financial income | 75 | €6 | €15 | +€9 | +153% |
| Financial charges | 65/66B | €1,151 | €3,373 | +€2,222 | +193% |
| Recurring financial charges | 65 | €1,151 | €3,373 | +€2,222 | +193% |
| Profit (loss) for the period before taxes | 9903 | €65,934 | €18,917 | -€47,017 | -71.3% |
| Income taxes | 67/77 | €19,261 | €7,429 | -€11,832 | -61.4% |
| Profit (loss) for the period | 9904 | €46,673 | €11,488 | -€35,185 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,673 | €11,488 | -€35,185 | -75.4% |
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 25 October 2026 via checked.be.