MEKONG 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.
MEKONG CONSULTING
Largest movements
- Receivables within one year +€54,415
up €54,415 (+17.1%), from €318,563 to €372,978
of which Other amounts receivable: +€206,793
- Tangible fixed assets -€17,174
down €17,174 (-5.4%), from €319,446 to €302,272
of which Other tangible fixed assets: -€14,735
- Reserves +€48,343
up €48,343 (+12.0%), from €401,663 to €450,006
of which Distributable reserves: +€48,343
- Debts after one year -€22,333
down €22,333 (-16.4%), from €136,195 to €113,861
- Turnover +€207,584
new in 2025: €207,584
- Purchases and services +€110,604
new in 2025: €110,604
- Gross operating margin -€28,648
down €28,648 (-22.8%), from €125,628 to €96,980
- Taxes -€9,300
down €9,300 (-30.9%), from €30,139 to €20,840
- Other operating charges +€5,945
up €5,945 (+383%), from €1,552 to €7,497
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 | €640,106 | €678,772 | +€38,665 | +6.0% |
| Fixed assets | 21/28 | €319,646 | €302,272 | -€17,374 | -5.4% |
| Tangible fixed assets | 22/27 | €319,446 | €302,272 | -€17,174 | -5.4% |
| Land and buildings | 22 | €212,673 | €210,234 | -€2,439 | -1.1% |
| Furniture and vehicles | 24 | €5,656 | €5,656 | = | 0.0% |
| Other tangible fixed assets | 26 | €101,117 | €86,382 | -€14,735 | -14.6% |
| Financial fixed assets | 28 | €200 | - | -€200 | |
| Current assets | 29/58 | €320,460 | €376,500 | +€56,039 | +17.5% |
| Amounts receivable within one year | 40/41 | €318,563 | €372,978 | +€54,415 | +17.1% |
| Trade receivables | 40 | €297,427 | €145,049 | -€152,378 | -51.2% |
| Other amounts receivable | 41 | €21,136 | €227,929 | +€206,793 | +978% |
| Cash at bank and in hand | 54/58 | €645 | €3,522 | +€2,877 | +446% |
| Deferred charges and accrued income | 490/1 | €1,253 | - | -€1,253 | |
| Total equity and liabilities | 10/49 | €640,106 | €678,772 | +€38,665 | +6.0% |
| Equity | 10/15 | €421,663 | €470,006 | +€48,343 | +11.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €401,663 | €450,006 | +€48,343 | +12.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €397,163 | €445,506 | +€48,343 | +12.2% |
| Amounts payable | 17/49 | €218,444 | €208,765 | -€9,678 | -4.4% |
| Amounts payable after more than one year | 17 | €136,195 | €113,861 | -€22,333 | -16.4% |
| Financial debts | 170/4 | €136,195 | €113,861 | -€22,333 | -16.4% |
| Amounts payable within one year | 42/48 | €82,249 | €94,904 | +€12,655 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €24,333 | €22,333 | -€2,000 | -8.2% |
| Trade debts | 44 | €1,341 | €5,691 | +€4,350 | +324% |
| Suppliers | 440/4 | €1,341 | €5,691 | +€4,350 | +324% |
| Taxes, remuneration and social security | 45 | €55,881 | €60,880 | +€4,999 | +8.9% |
| Taxes | 450/3 | €50,881 | €50,867 | -€14 | 0.0% |
| Remuneration and social security | 454/9 | €4,999 | €10,013 | +€5,014 | +100% |
| Other amounts payable | 47/48 | €694 | €6,000 | +€5,306 | +764% |
| Turnover | 70 | - | €207,584 | +€207,584 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €110,604 | +€110,604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,441 | €17,174 | -€267 | -1.5% |
| Other operating charges | 640/8 | €1,552 | €7,497 | +€5,945 | +383% |
| Gross operating margin | 9900 | €125,628 | €96,980 | -€28,648 | -22.8% |
| Operating profit (loss) | 9901 | €106,635 | €72,309 | -€34,327 | -32.2% |
| Financial income | 75/76B | €1,062 | €6,238 | +€5,176 | +487% |
| Recurring financial income | 75 | €1,062 | €6,238 | +€5,176 | +487% |
| Financial charges | 65/66B | €3,629 | €3,364 | -€265 | -7.3% |
| Recurring financial charges | 65 | €3,629 | €3,364 | -€265 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €104,068 | €75,183 | -€28,886 | -27.8% |
| Income taxes | 67/77 | €30,139 | €20,840 | -€9,300 | -30.9% |
| Profit (loss) for the period | 9904 | €73,929 | €54,343 | -€19,586 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,929 | €54,343 | -€19,586 | -26.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.