MEA-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.
MEA-Consulting
Largest movements
- Current investments +€180,000
new in 2025: €180,000
- Receivables within one year -€10,953
down €10,953 (-16.6%), from €65,887 to €54,934
of which Trade receivables: -€10,949
- Cash -€4,440
down €4,440 (-2.8%), from €160,111 to €155,671
mainly Current investments (-€180,000) and Investment in fixed assets (net) (-€7,005)
- Reserves +€149,199
up €149,199 (+90.0%), from €165,848 to €315,047
- Tax, wage and social debts +€12,416
up €12,416 (+21.9%), from €56,697 to €69,113
- Other debts +€8,294
up €8,294 (+130%), from €6,361 to €14,655
- Gross operating margin -€11,567
down €11,567 (-5.6%), from €207,254 to €195,687
- Taxes -€2,661
down €2,661 (-5.6%), from €47,790 to €45,128
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 | €231,951 | €402,364 | +€170,413 | +73.5% |
| Fixed assets | 21/28 | €4,854 | €8,857 | +€4,003 | +82.5% |
| Tangible fixed assets | 22/27 | €4,854 | €8,857 | +€4,003 | +82.5% |
| Plant, machinery and equipment | 23 | €1,099 | €647 | -€452 | -41.2% |
| Furniture and vehicles | 24 | €3,755 | €8,210 | +€4,455 | +119% |
| Current assets | 29/58 | €227,098 | €393,507 | +€166,410 | +73.3% |
| Amounts receivable within one year | 40/41 | €65,887 | €54,934 | -€10,953 | -16.6% |
| Trade receivables | 40 | €65,883 | €54,934 | -€10,949 | -16.6% |
| Other amounts receivable | 41 | €4 | €0 | -€4 | -100% |
| Current investments | 50/53 | - | €180,000 | +€180,000 | |
| Cash at bank and in hand | 54/58 | €160,111 | €155,671 | -€4,440 | -2.8% |
| Deferred charges and accrued income | 490/1 | €1,100 | €2,902 | +€1,803 | +164% |
| Total equity and liabilities | 10/49 | €231,951 | €402,364 | +€170,413 | +73.5% |
| Equity | 10/15 | €168,848 | €318,047 | +€149,199 | +88.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €165,848 | €315,047 | +€149,199 | +90.0% |
| Distributable reserves | 133 | €165,848 | €315,047 | +€149,199 | +90.0% |
| Amounts payable | 17/49 | €63,103 | €84,317 | +€21,214 | +33.6% |
| Amounts payable within one year | 42/48 | €63,103 | €83,776 | +€20,673 | +32.8% |
| Trade debts | 44 | €45 | €8 | -€37 | -81.2% |
| Suppliers | 440/4 | €45 | €8 | -€37 | -81.2% |
| Taxes, remuneration and social security | 45 | €56,697 | €69,113 | +€12,416 | +21.9% |
| Taxes | 450/3 | €56,697 | €69,113 | +€12,416 | +21.9% |
| Other amounts payable | 47/48 | €6,361 | €14,655 | +€8,294 | +130% |
| Accrued charges and deferred income | 492/3 | - | €541 | +€541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,144 | €3,002 | +€1,858 | +162% |
| Other operating charges | 640/8 | €846 | €0 | -€846 | -100% |
| Gross operating margin | 9900 | €207,254 | €195,687 | -€11,567 | -5.6% |
| Operating profit (loss) | 9901 | €205,265 | €192,685 | -€12,580 | -6.1% |
| Financial income | 75/76B | €71 | €1,815 | +€1,744 | +2,473% |
| Recurring financial income | 75 | €71 | €1,815 | +€1,744 | +2,473% |
| Financial charges | 65/66B | €26 | €173 | +€147 | +571% |
| Recurring financial charges | 65 | €26 | €173 | +€147 | +571% |
| Profit (loss) for the period before taxes | 9903 | €205,310 | €194,327 | -€10,983 | -5.3% |
| Income taxes | 67/77 | €47,790 | €45,128 | -€2,661 | -5.6% |
| Profit (loss) for the period | 9904 | €157,520 | €149,199 | -€8,321 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €157,520 | €149,199 | -€8,321 | -5.3% |
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 25 October 2026 via checked.be.