Memfi 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.
Memfi Consulting
Largest movements
- Receivables within one year -€21,294
down €21,294 (-41.3%), from €51,600 to €30,306
of which Other amounts receivable: -€11,844
- Trade debts -€9,176
down €9,176 (-76.2%), from €12,036 to €2,859
of which Bills of exchange payable: -€10,300
- Reserves -€8,195
down €8,195 (-91.1%), from €9,000 to €805
of which Distributable reserves: -€8,195
- Other debts -€6,000
down €6,000 (-30.0%), from €20,000 to €14,000
- Tax, wage and social debts +€1,783
up €1,783 (+39.8%), from €4,482 to €6,265
- Gross operating margin +€7,395
up €7,395, from -€716 to €6,679
- Taxes +€1,431
up €1,431 (+412%), from €347 to €1,779
- Financial charges -€423
down €423 (-74.3%), from €570 to €147
- Other operating charges +€277
up €277 (+61.3%), from €452 to €729
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 | €52,751 | €30,930 | -€21,821 | -41.4% |
| Current assets | 29/58 | €52,751 | €30,930 | -€21,821 | -41.4% |
| Amounts receivable within one year | 40/41 | €51,600 | €30,306 | -€21,294 | -41.3% |
| Trade receivables | 40 | €20,000 | €10,550 | -€9,450 | -47.3% |
| Other amounts receivable | 41 | €31,600 | €19,756 | -€11,844 | -37.5% |
| Cash at bank and in hand | 54/58 | €1,151 | €624 | -€527 | -45.8% |
| Total equity and liabilities | 10/49 | €52,751 | €30,930 | -€21,821 | -41.4% |
| Equity | 10/15 | €16,233 | €7,805 | -€8,428 | -51.9% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €805 | -€8,195 | -91.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €9,000 | €805 | -€8,195 | -91.1% |
| Profit (loss) carried forward | 14 | €233 | €0 | -€233 | -100% |
| Amounts payable | 17/49 | €36,518 | €23,125 | -€13,393 | -36.7% |
| Amounts payable within one year | 42/48 | €36,518 | €23,125 | -€13,393 | -36.7% |
| Trade debts | 44 | €12,036 | €2,859 | -€9,176 | -76.2% |
| Suppliers | 440/4 | €1,736 | €2,859 | +€1,124 | +64.7% |
| Bills of exchange payable | 441 | €10,300 | €0 | -€10,300 | -100% |
| Taxes, remuneration and social security | 45 | €4,482 | €6,265 | +€1,783 | +39.8% |
| Taxes | 450/3 | €4,482 | €6,265 | +€1,783 | +39.8% |
| Other amounts payable | 47/48 | €20,000 | €14,000 | -€6,000 | -30.0% |
| Other operating charges | 640/8 | €452 | €729 | +€277 | +61.3% |
| Gross operating margin | 9900 | -€716 | €6,679 | +€7,395 | |
| Operating profit (loss) | 9901 | -€1,168 | €5,950 | +€7,118 | |
| Financial income | 75/76B | €1,567 | €1,548 | -€19 | -1.2% |
| Recurring financial income | 75 | €1,567 | €1,548 | -€19 | -1.2% |
| Financial charges | 65/66B | €570 | €147 | -€423 | -74.3% |
| Recurring financial charges | 65 | €570 | €147 | -€423 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | -€171 | €7,351 | +€7,522 | |
| Income taxes | 67/77 | €347 | €1,779 | +€1,431 | +412% |
| Profit (loss) for the period | 9904 | -€518 | €5,573 | +€6,090 | |
| Profit (loss) for the period to be appropriated | 9905 | -€518 | €5,573 | +€6,090 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.