MEHAR CONSULTANCY SERVICES: 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.
MEHAR CONSULTANCY SERVICES
Largest movements
- Cash +€78,157
up €78,157 (+167%), from €46,773 to €124,930
mainly Net result for the year (+€53,955) and Depreciation (+€8,727)
- Tangible fixed assets -€7,733
down €7,733 (-38.6%), from €20,018 to €12,285
- Receivables within one year -€6,120
down €6,120 (-30.5%), from €20,046 to €13,926
of which Trade receivables: -€9,605
- Profit (loss) carried forward +€53,955
up €53,955 (+128%), from €42,018 to €95,973
- Trade debts +€6,900
up €6,900 (+24.8%), from €27,787 to €34,687
- Tax, wage and social debts +€3,732
up €3,732 (+30.8%), from €12,121 to €15,853
- Gross operating margin +€14,420
up €14,420 (+22.3%), from €64,643 to €79,063
- Taxes +€3,732
up €3,732 (+30.8%), from €12,121 to €15,853
- Other operating charges -€1,314
down €1,314 (-73.9%), from €1,778 to €464
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 | €86,837 | €151,141 | +€64,304 | +74.1% |
| Fixed assets | 21/28 | €20,018 | €12,285 | -€7,733 | -38.6% |
| Tangible fixed assets | 22/27 | €20,018 | €12,285 | -€7,733 | -38.6% |
| Furniture and vehicles | 24 | €20,018 | €12,285 | -€7,733 | -38.6% |
| Current assets | 29/58 | €66,819 | €138,856 | +€72,037 | +108% |
| Amounts receivable within one year | 40/41 | €20,046 | €13,926 | -€6,120 | -30.5% |
| Trade receivables | 40 | €19,720 | €10,115 | -€9,605 | -48.7% |
| Other amounts receivable | 41 | €326 | €3,811 | +€3,485 | +1,069% |
| Cash at bank and in hand | 54/58 | €46,773 | €124,930 | +€78,157 | +167% |
| Total equity and liabilities | 10/49 | €86,837 | €151,141 | +€64,304 | +74.1% |
| Equity | 10/15 | €44,018 | €97,973 | +€53,955 | +123% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,018 | €95,973 | +€53,955 | +128% |
| Amounts payable | 17/49 | €42,819 | €53,168 | +€10,349 | +24.2% |
| Amounts payable within one year | 42/48 | €42,819 | €53,168 | +€10,349 | +24.2% |
| Trade debts | 44 | €27,787 | €34,687 | +€6,900 | +24.8% |
| Suppliers | 440/4 | €27,787 | €34,687 | +€6,900 | +24.8% |
| Taxes, remuneration and social security | 45 | €12,121 | €15,853 | +€3,732 | +30.8% |
| Taxes | 450/3 | €12,121 | €15,853 | +€3,732 | +30.8% |
| Other amounts payable | 47/48 | €2,911 | €2,628 | -€283 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,682 | €8,727 | +€45 | +0.5% |
| Other operating charges | 640/8 | €1,778 | €464 | -€1,314 | -73.9% |
| Gross operating margin | 9900 | €64,643 | €79,063 | +€14,420 | +22.3% |
| Operating profit (loss) | 9901 | €54,183 | €69,872 | +€15,689 | +29.0% |
| Financial charges | 65/66B | €44 | €64 | +€20 | +45.5% |
| Recurring financial charges | 65 | €44 | €64 | +€20 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €54,139 | €69,808 | +€15,669 | +28.9% |
| Income taxes | 67/77 | €12,121 | €15,853 | +€3,732 | +30.8% |
| Profit (loss) for the period | 9904 | €42,018 | €53,955 | +€11,937 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,018 | €53,955 | +€11,937 | +28.4% |
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 26 October 2026 via checked.be.