Menu 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.
Menu Consulting
Largest movements
- Receivables within one year -€119,549
down €119,549 (-86.3%), from €138,519 to €18,970
of which Other amounts receivable: -€116,211
- Cash -€54,551
down €54,551 (-76.3%), from €71,488 to €16,936
mainly Contributions, distributions and other (-€267,016)
- Reserves -€197,820
down €197,820 (-100.0%), from €197,820 to €0
- Other debts +€22,910
new in 2026: €22,910
- Financial income -€6,731
down €6,731 (-99.9%), from €6,739 to €8
- Gross operating margin +€1,960
up €1,960 (+2.3%), from €87,068 to €89,029
- Taxes -€897
down €897 (-4.6%), from €19,453 to €18,556
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,455 | €37,389 | -€175,066 | -82.4% |
| Fixed assets | 21/28 | €939 | €259 | -€680 | -72.4% |
| Tangible fixed assets | 22/27 | €939 | €259 | -€680 | -72.4% |
| Plant, machinery and equipment | 23 | €505 | €259 | -€246 | -48.7% |
| Furniture and vehicles | 24 | €434 | €0 | -€434 | -100.0% |
| Current assets | 29/58 | €211,516 | €37,130 | -€174,386 | -82.4% |
| Amounts receivable within one year | 40/41 | €138,519 | €18,970 | -€119,549 | -86.3% |
| Trade receivables | 40 | €20,864 | €17,526 | -€3,338 | -16.0% |
| Other amounts receivable | 41 | €117,655 | €1,444 | -€116,211 | -98.8% |
| Cash at bank and in hand | 54/58 | €71,488 | €16,936 | -€54,551 | -76.3% |
| Deferred charges and accrued income | 490/1 | €1,510 | €1,224 | -€286 | -18.9% |
| Total equity and liabilities | 10/49 | €212,455 | €37,389 | -€175,066 | -82.4% |
| Equity | 10/15 | €202,820 | €5,000 | -€197,820 | -97.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €197,820 | €0 | -€197,820 | -100.0% |
| Distributable reserves | 133 | €197,820 | €0 | -€197,820 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,635 | €32,389 | +€22,754 | +236.2% |
| Amounts payable within one year | 42/48 | €9,635 | €32,389 | +€22,754 | +236.2% |
| Trade debts | 44 | €1,030 | €508 | -€522 | -50.7% |
| Suppliers | 440/4 | €1,030 | €508 | -€522 | -50.7% |
| Taxes, remuneration and social security | 45 | €8,605 | €8,971 | +€366 | +4.3% |
| Taxes | 450/3 | €8,605 | €8,971 | +€366 | +4.3% |
| Other amounts payable | 47/48 | - | €22,910 | +€22,910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €959 | €680 | -€279 | -29.1% |
| Other operating charges | 640/8 | €141 | €544 | +€403 | +287.1% |
| Gross operating margin | 9900 | €87,068 | €89,029 | +€1,960 | +2.3% |
| Operating profit (loss) | 9901 | €85,969 | €87,805 | +€1,836 | +2.1% |
| Financial income | 75/76B | €6,739 | €8 | -€6,731 | -99.9% |
| Recurring financial income | 75 | €6,739 | €8 | -€6,731 | -99.9% |
| Financial charges | 65/66B | €54 | €61 | +€7 | +12.5% |
| Recurring financial charges | 65 | €54 | €61 | +€7 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €92,654 | €87,752 | -€4,902 | -5.3% |
| Income taxes | 67/77 | €19,453 | €18,556 | -€897 | -4.6% |
| Profit (loss) for the period | 9904 | €73,201 | €69,196 | -€4,005 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,201 | €69,196 | -€4,005 | -5.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.