MEGABYTE 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.
What changed
MEGABYTE CONSULTING
NACE 46.500, Wholesale of information and communication equipment
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€264,641
2024 · -€818,920+€1.1m
Equity
€334,577
2024 · €69,936+€264,641
Cash
€340,020
2024 · €539,585-€199,566
Balance sheet total
€3.4m
2024 · €3.3m+€123,200
Largest movements
Assets
- Receivables within one year +€776,957
up €776,957 (+212%), from €366,830 to €1.1m
of which Other amounts receivable: +€725,855
- Receivables after one year -€363,363
down €363,363 (-59.7%), from €609,111 to €245,749
- Cash -€199,566
down €199,566 (-37.0%), from €539,585 to €340,020
mainly Receivables within one year (-€776,957) and Debts after one year (-€83,524)
- Intangible fixed assets -€52,624
down €52,624 (-16.7%), from €315,744 to €263,120
Equity and liabilities
- Profit (loss) carried forward +€264,641
up €264,641 (+57.3%), from -€461,788 to -€197,147
- Debts after one year -€83,524
down €83,524 (-4.5%), from €1.9m to €1.8m
Income statement
- Provisions -€750,000
no longer reported in 2025 (was €750,000)
- Gross operating margin +€305,227
up €305,227 (+48.7%), from €627,161 to €932,388
- Turnover +€184,639
up €184,639 (+9.6%), from €1.9m to €2.1m
- Purchases and services -€159,255
down €159,255 (-11.0%), from €1.5m to €1.3m
- Taxes -€64,237
down €64,237, from €35,873 to -€28,364
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
-€818,920
Gross operating margin
+€305,227
Staff costs
-€48,934
Depreciation
+€4,090
Write-downs
-€6,650
Provisions
+€750,000
Other operating charges
+€17,253
Financial income
-€4,176
Financial charges
+€2,513
Taxes
+€64,237
Result 2025
€264,641
raises the resultlowers the result
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.
From operations
-€113,888
Investment
+€15,405
Financing
-€101,083
Cash 2024
€539,585
From operations (derived)
-€113,888
Net result for the year
+€264,641
Depreciation
+€79,096
Receivables after one year
+€363,363
Receivables within one year
-€776,957
Deferred charges and accrued income
-€3,672
Trade debts
-€29,986
Tax, wage and social debts
-€5,829
Other debts
+€2,015
Accrued charges and deferred income
-€6,558
Investment (derived)
+€15,405
Current investments
+€15,405
Financing
-€101,083
Debts after one year
-€83,524
Current portion of long-term debt
-€17,559
Cash 2025
€340,020
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,307,899 | €3,431,098 | +€123,200 | +3.7% |
| Fixed assets | 21/28 | €1,773,826 | €1,694,730 | -€79,096 | -4.5% |
| Intangible fixed assets | 21 | €315,744 | €263,120 | -€52,624 | -16.7% |
| Tangible fixed assets | 22/27 | €61,624 | €35,152 | -€26,472 | -43.0% |
| Land and buildings | 22 | €2,007 | €1,544 | -€463 | -23.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €59,617 | €33,608 | -€26,009 | -43.6% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,396,458 | €1,396,458 | = | 0.0% |
| Current assets | 29/58 | €1,534,072 | €1,736,368 | +€202,295 | +13.2% |
| Amounts receivable after more than one year | 29 | €609,111 | €245,749 | -€363,363 | -59.7% |
| Other amounts receivable | 291 | €609,111 | €245,749 | -€363,363 | -59.7% |
| Amounts receivable within one year | 40/41 | €366,830 | €1,143,787 | +€776,957 | +212% |
| Trade receivables | 40 | €288,396 | €339,498 | +€51,102 | +17.7% |
| Other amounts receivable | 41 | €78,434 | €804,289 | +€725,855 | +925% |
| Current investments | 50/53 | €15,405 | €0 | -€15,405 | -100% |
| Cash at bank and in hand | 54/58 | €539,585 | €340,020 | -€199,566 | -37.0% |
| Deferred charges and accrued income | 490/1 | €3,141 | €6,813 | +€3,672 | +117% |
| Total equity and liabilities | 10/49 | €3,307,899 | €3,431,098 | +€123,200 | +3.7% |
| Equity | 10/15 | €69,936 | €334,577 | +€264,641 | +378% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Revaluation surpluses | 12 | €371,458 | €371,458 | = | 0.0% |
| Reserves | 13 | €85,897 | €85,897 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €78,460 | €78,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€461,788 | -€197,147 | +€264,641 | +57.3% |
| Provisions and deferred taxes | 16 | €750,000 | €750,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €750,000 | €750,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €750,000 | €750,000 | = | 0.0% |
| Amounts payable | 17/49 | €2,487,963 | €2,346,522 | -€141,441 | -5.7% |
| Amounts payable after more than one year | 17 | €1,858,234 | €1,774,710 | -€83,524 | -4.5% |
| Financial debts | 170/4 | €1,858,234 | €1,774,710 | -€83,524 | -4.5% |
| Amounts payable within one year | 42/48 | €604,661 | €553,302 | -€51,359 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €384,091 | €366,532 | -€17,559 | -4.6% |
| Trade debts | 44 | €125,454 | €95,468 | -€29,986 | -23.9% |
| Suppliers | 440/4 | €125,454 | €80,789 | -€44,665 | -35.6% |
| Bills of exchange payable | 441 | - | €14,679 | +€14,679 | |
| Taxes, remuneration and social security | 45 | €95,116 | €89,287 | -€5,829 | -6.1% |
| Taxes | 450/3 | €22,817 | €18,473 | -€4,344 | -19.0% |
| Remuneration and social security | 454/9 | €72,299 | €70,814 | -€1,485 | -2.1% |
| Other amounts payable | 47/48 | €0 | €2,015 | +€2,015 | |
| Accrued charges and deferred income | 492/3 | €25,068 | €18,510 | -€6,558 | -26.2% |
| Turnover | 70 | €1,925,850 | €2,110,489 | +€184,639 | +9.6% |
| Non-recurring operating income | 76A | - | €980 | +€980 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,451,735 | €1,292,480 | -€159,255 | -11.0% |
| Remuneration, social security and pensions | 62 | €540,617 | €589,551 | +€48,934 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,186 | €79,096 | -€4,090 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€19,165 | -€12,515 | +€6,650 | +34.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €750,000 | - | -€750,000 | |
| Other operating charges | 640/8 | €25,581 | €8,328 | -€17,253 | -67.4% |
| Gross operating margin | 9900 | €627,161 | €932,388 | +€305,227 | +48.7% |
| Operating profit (loss) | 9901 | -€753,057 | €267,929 | +€1.0m | |
| Financial income | 75/76B | €4,195 | €19 | -€4,176 | -99.5% |
| Recurring financial income | 75 | €4,195 | €19 | -€4,176 | -99.5% |
| Financial charges | 65/66B | €34,185 | €31,671 | -€2,513 | -7.4% |
| Recurring financial charges | 65 | €34,185 | €31,671 | -€2,513 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€783,047 | €236,277 | +€1.0m | |
| Income taxes | 67/77 | €35,873 | -€28,364 | -€64,237 | |
| Profit (loss) for the period | 9904 | -€818,920 | €264,641 | +€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€818,920 | €264,641 | +€1.1m |
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 20 October 2026 via checked.be.