MEPA 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.
MEPA CONSULTING
Largest movements
- Cash -€6,825
down €6,825 (-9.1%), from €74,791 to €67,966
mainly Contributions, distributions and other (-€24,200) and Other debts (-€8,770)
- Receivables within one year -€3,388
down €3,388 (-46.7%), from €7,260 to €3,872
- Other debts -€8,770
down €8,770 (-97.8%), from €8,970 to €200
- Tax, wage and social debts -€1,840
down €1,840 (-41.1%), from €4,472 to €2,632
- Gross operating margin +€5,197
up €5,197 (+18.8%), from €27,642 to €32,839
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 | €84,102 | €73,639 | -€10,463 | -12.4% |
| Current assets | 29/58 | €84,102 | €73,639 | -€10,463 | -12.4% |
| Amounts receivable within one year | 40/41 | €7,260 | €3,872 | -€3,388 | -46.7% |
| Trade receivables | 40 | €7,260 | €3,872 | -€3,388 | -46.7% |
| Cash at bank and in hand | 54/58 | €74,791 | €67,966 | -€6,825 | -9.1% |
| Deferred charges and accrued income | 490/1 | €2,051 | €1,801 | -€250 | -12.2% |
| Total equity and liabilities | 10/49 | €84,102 | €73,639 | -€10,463 | -12.4% |
| Equity | 10/15 | €70,422 | €70,450 | +€28 | 0.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €51,422 | €51,422 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €49,522 | €49,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €28 | +€28 | |
| Amounts payable | 17/49 | €13,680 | €3,189 | -€10,491 | -76.7% |
| Amounts payable within one year | 42/48 | €13,680 | €3,189 | -€10,491 | -76.7% |
| Trade debts | 44 | €238 | €357 | +€119 | +50.2% |
| Suppliers | 440/4 | €238 | €357 | +€119 | +50.2% |
| Taxes, remuneration and social security | 45 | €4,472 | €2,632 | -€1,840 | -41.1% |
| Taxes | 450/3 | €4,472 | €2,632 | -€1,840 | -41.1% |
| Other amounts payable | 47/48 | €8,970 | €200 | -€8,770 | -97.8% |
| Other operating charges | 640/8 | €638 | €650 | +€12 | +1.9% |
| Gross operating margin | 9900 | €27,642 | €32,839 | +€5,197 | +18.8% |
| Operating profit (loss) | 9901 | €27,004 | €32,190 | +€5,186 | +19.2% |
| Financial charges | 65/66B | €35 | €38 | +€3 | +7.6% |
| Recurring financial charges | 65 | €35 | €38 | +€3 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €26,969 | €32,152 | +€5,183 | +19.2% |
| Income taxes | 67/77 | €8,021 | €7,924 | -€97 | -1.2% |
| Profit (loss) for the period | 9904 | €18,948 | €24,228 | +€5,280 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,948 | €24,228 | +€5,280 | +27.9% |
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 19 October 2026 via checked.be.