MEKALA 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.
MEKALA CONSULTING
Largest movements
- Cash +€53,624
up €53,624 (+61.9%), from €86,669 to €140,293
mainly Net result for the year (+€34,005) and Tax, wage and social debts (+€33,242)
- Receivables within one year +€18,840
up €18,840 (+89.6%), from €21,036 to €39,875
- Reserves +€34,005
up €34,005 (+20.5%), from €165,658 to €199,663
- Tax, wage and social debts +€33,242
up €33,242 (+98.6%), from €33,728 to €66,970
- Trade debts +€4,495
up €4,495 (+114%), from €3,928 to €8,423
- Gross operating margin +€36,697
up €36,697 (+237%), from €15,473 to €52,170
- Taxes +€13,165
up €13,165 (+281%), from €4,691 to €17,856
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 | €209,007 | €280,750 | +€71,743 | +34.3% |
| Fixed assets | 21/28 | €1,303 | €581 | -€721 | -55.4% |
| Tangible fixed assets | 22/27 | €1,303 | €581 | -€721 | -55.4% |
| Plant, machinery and equipment | 23 | €72 | €19 | -€53 | -73.8% |
| Furniture and vehicles | 24 | €1,231 | €562 | -€668 | -54.3% |
| Current assets | 29/58 | €207,705 | €280,168 | +€72,464 | +34.9% |
| Amounts receivable within one year | 40/41 | €21,036 | €39,875 | +€18,840 | +89.6% |
| Other amounts receivable | 41 | €21,036 | €39,875 | +€18,840 | +89.6% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €86,669 | €140,293 | +€53,624 | +61.9% |
| Total equity and liabilities | 10/49 | €209,007 | €280,750 | +€71,743 | +34.3% |
| Equity | 10/15 | €167,658 | €201,663 | +€34,005 | +20.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €165,658 | €199,663 | +€34,005 | +20.5% |
| Distributable reserves | 133 | €165,658 | €199,663 | +€34,005 | +20.5% |
| Amounts payable | 17/49 | €41,349 | €79,087 | +€37,737 | +91.3% |
| Amounts payable within one year | 42/48 | €37,656 | €75,393 | +€37,737 | +100% |
| Trade debts | 44 | €3,928 | €8,423 | +€4,495 | +114% |
| Suppliers | 440/4 | €3,928 | €8,423 | +€4,495 | +114% |
| Taxes, remuneration and social security | 45 | €33,728 | €66,970 | +€33,242 | +98.6% |
| Taxes | 450/3 | €33,728 | €66,970 | +€33,242 | +98.6% |
| Accrued charges and deferred income | 492/3 | €3,693 | €3,693 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €907 | €721 | -€185 | -20.4% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | €15,473 | €52,170 | +€36,697 | +237% |
| Operating profit (loss) | 9901 | €14,567 | €51,349 | +€36,782 | +253% |
| Financial income | 75/76B | €78 | €557 | +€479 | +617% |
| Recurring financial income | 75 | €78 | €557 | +€479 | +617% |
| Financial charges | 65/66B | €146 | €45 | -€101 | -69.2% |
| Recurring financial charges | 65 | €146 | €45 | -€101 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | €14,499 | €51,861 | +€37,362 | +258% |
| Income taxes | 67/77 | €4,691 | €17,856 | +€13,165 | +281% |
| Profit (loss) for the period | 9904 | €9,808 | €34,005 | +€24,197 | +247% |
| Profit (loss) for the period to be appropriated | 9905 | €9,808 | €34,005 | +€24,197 | +247% |
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 24 October 2026 via checked.be.