MEGA CONSULT: 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.
What changed
MEGA CONSULT
NACE 73.200, Market research and public opinion polling
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€29,964
2024 · €59,273-€29,309
Equity
€168,121
2024 · €138,158+€29,964
Cash
€760
2024 · €1,389-€629
Balance sheet total
€344,687
2024 · €353,718-€9,031
Largest movements
Assets
- Tangible fixed assets -€11,913
down €11,913 (-3.4%), from €349,225 to €337,312
of which Land and buildings: -€16,888
Equity and liabilities
- Debts after one year -€90,000
down €90,000 (-100.0%), from €90,000 to €0
- Other debts +€46,884
up €46,884 (+49.8%), from €94,125 to €141,009
- Profit (loss) carried forward +€33,606
up €33,606 (+43.4%), from €77,461 to €111,067
- Reserves -€3,642
down €3,642 (-6.7%), from €54,491 to €50,850
of which Tax-exempt reserves: -€3,642
Income statement
- Gross operating margin -€28,688
down €28,688 (-33.5%), from €85,530 to €56,842
- Other operating charges +€1,599
up €1,599 (+16.2%), from €9,842 to €11,441
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.
Result 2024
€59,273
Gross operating margin
-€28,688
Depreciation
+€560
Other operating charges
-€1,599
Other operating items
-€33
Financial income
+€496
Financial charges
-€37
Taxes
-€8
Result 2025
€29,964
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.
From operations
+€96,157
Investment
-€6,786
Financing
-€90,000
Cash 2024
€1,389
From operations (derived)
+€96,157
Net result for the year
+€29,964
Depreciation
+€18,699
Receivables within one year
-€2,985
Deferred charges and accrued income
-€526
Provisions
-€1,875
Trade debts
+€2,854
Tax, wage and social debts
-€92
Advances received
+€3,234
Other debts
+€46,884
Investment (derived)
-€6,786
Investment in fixed assets (net)
-€6,786
Financing
-€90,000
Debts after one year
-€90,000
Cash 2025
€760
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,718 | €344,687 | -€9,031 | -2.6% |
| Fixed assets | 21/28 | €349,225 | €337,312 | -€11,913 | -3.4% |
| Tangible fixed assets | 22/27 | €349,225 | €337,312 | -€11,913 | -3.4% |
| Land and buildings | 22 | €344,846 | €327,959 | -€16,888 | -4.9% |
| Plant, machinery and equipment | 23 | €3,074 | €8,482 | +€5,408 | +175.9% |
| Furniture and vehicles | 24 | €1,304 | €871 | -€433 | -33.2% |
| Current assets | 29/58 | €4,493 | €7,375 | +€2,882 | +64.1% |
| Amounts receivable within one year | 40/41 | €1,744 | €4,729 | +€2,985 | +171.1% |
| Trade receivables | 40 | €1,694 | €4,356 | +€2,662 | +157.1% |
| Other amounts receivable | 41 | €50 | €373 | +€323 | +641.2% |
| Cash at bank and in hand | 54/58 | €1,389 | €760 | -€629 | -45.3% |
| Deferred charges and accrued income | 490/1 | €1,361 | €1,887 | +€526 | +38.7% |
| Total equity and liabilities | 10/49 | €353,718 | €344,687 | -€9,031 | -2.6% |
| Equity | 10/15 | €138,158 | €168,121 | +€29,964 | +21.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €54,491 | €50,850 | -€3,642 | -6.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €52,631 | €48,990 | -€3,642 | -6.9% |
| Profit (loss) carried forward | 14 | €77,461 | €111,067 | +€33,606 | +43.4% |
| Provisions and deferred taxes | 16 | €15,628 | €13,753 | -€1,875 | -12.0% |
| Deferred taxes | 168 | €15,628 | €13,753 | -€1,875 | -12.0% |
| Amounts payable | 17/49 | €199,933 | €162,813 | -€37,120 | -18.6% |
| Amounts payable after more than one year | 17 | €90,000 | €0 | -€90,000 | -100.0% |
| Financial debts | 170/4 | €90,000 | €0 | -€90,000 | -100.0% |
| Amounts payable within one year | 42/48 | €109,933 | €162,813 | +€52,880 | +48.1% |
| Trade debts | 44 | €3,001 | €5,855 | +€2,854 | +95.1% |
| Suppliers | 440/4 | €3,001 | €5,855 | +€2,854 | +95.1% |
| Advances received on contracts in progress | 46 | €12,652 | €15,886 | +€3,234 | +25.6% |
| Taxes, remuneration and social security | 45 | €154 | €62 | -€92 | -60.0% |
| Taxes | 450/3 | €154 | €62 | -€92 | -60.0% |
| Other amounts payable | 47/48 | €94,125 | €141,009 | +€46,884 | +49.8% |
| Non-recurring operating income | 76A | €16,971 | €133 | -€16,838 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,259 | €18,699 | -€560 | -2.9% |
| Other operating charges | 640/8 | €9,842 | €11,441 | +€1,599 | +16.2% |
| Non-recurring operating charges | 66A | €50 | €83 | +€33 | +65.0% |
| Gross operating margin | 9900 | €85,530 | €56,842 | -€28,688 | -33.5% |
| Operating profit (loss) | 9901 | €56,379 | €26,619 | -€29,760 | -52.8% |
| Financial income | 75/76B | €1,381 | €1,877 | +€496 | +35.9% |
| Recurring financial income | 75 | €1 | €37 | +€36 | +3108.6% |
| Non-recurring financial income | 76B | €1,380 | €1,840 | +€460 | +33.3% |
| Financial charges | 65/66B | €40 | €78 | +€37 | +92.0% |
| Recurring financial charges | 65 | €40 | €78 | +€37 | +92.0% |
| Profit (loss) for the period before taxes | 9903 | €57,720 | €28,419 | -€29,301 | -50.8% |
| Transfer from deferred taxes | 780 | €1,875 | €1,875 | = | 0.0% |
| Income taxes | 67/77 | €322 | €331 | +€8 | +2.6% |
| Profit (loss) for the period | 9904 | €59,273 | €29,964 | -€29,309 | -49.4% |
| Transfer from tax-exempt reserves | 789 | €3,642 | €3,642 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,915 | €33,606 | -€29,309 | -46.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.