METHA-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.
METHA-CONSULTING
Largest movements
- Current investments +€58,105
up €58,105 (+26.0%), from €223,274 to €281,379
- Receivables within one year +€10,418
up €10,418 (+73.9%), from €14,100 to €24,518
- Cash +€7,343
up €7,343 (+9.2%), from €79,554 to €86,897
mainly Net result for the year (+€58,678) and Tax, wage and social debts (+€16,409)
- Reserves +€58,678
up €58,678 (+20.5%), from €286,424 to €345,102
- Tax, wage and social debts +€16,409
up €16,409 (+123%), from €13,293 to €29,701
of which Taxes: +€15,435
- Gross operating margin +€45,407
up €45,407 (+38.9%), from €116,842 to €162,249
- Taxes +€13,565
up €13,565 (+88.0%), from €15,413 to €28,978
- Staff costs +€5,597
up €5,597 (+8.2%), from €68,378 to €73,975
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 | €319,536 | €394,867 | +€75,331 | +23.6% |
| Fixed assets | 21/28 | €672 | €206 | -€466 | -69.4% |
| Tangible fixed assets | 22/27 | €548 | €82 | -€466 | -85.1% |
| Furniture and vehicles | 24 | €548 | €82 | -€466 | -85.1% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €318,864 | €394,661 | +€75,797 | +23.8% |
| Amounts receivable within one year | 40/41 | €14,100 | €24,518 | +€10,418 | +73.9% |
| Trade receivables | 40 | €14,100 | €24,518 | +€10,418 | +73.9% |
| Current investments | 50/53 | €223,274 | €281,379 | +€58,105 | +26.0% |
| Cash at bank and in hand | 54/58 | €79,554 | €86,897 | +€7,343 | +9.2% |
| Deferred charges and accrued income | 490/1 | €1,936 | €1,867 | -€69 | -3.6% |
| Total equity and liabilities | 10/49 | €319,536 | €394,867 | +€75,331 | +23.6% |
| Equity | 10/15 | €305,024 | €363,702 | +€58,678 | +19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €286,424 | €345,102 | +€58,678 | +20.5% |
| Distributable reserves | 133 | €286,424 | €345,102 | +€58,678 | +20.5% |
| Amounts payable | 17/49 | €14,512 | €31,165 | +€16,653 | +115% |
| Amounts payable within one year | 42/48 | €13,962 | €30,605 | +€16,643 | +119% |
| Trade debts | 44 | €175 | €431 | +€256 | +146% |
| Suppliers | 440/4 | €175 | €431 | +€256 | +146% |
| Taxes, remuneration and social security | 45 | €13,293 | €29,701 | +€16,409 | +123% |
| Taxes | 450/3 | €2,973 | €18,409 | +€15,435 | +519% |
| Remuneration and social security | 454/9 | €10,319 | €11,293 | +€973 | +9.4% |
| Other amounts payable | 47/48 | €494 | €472 | -€23 | -4.6% |
| Accrued charges and deferred income | 492/3 | €550 | €561 | +€11 | +2.0% |
| Remuneration, social security and pensions | 62 | €68,378 | €73,975 | +€5,597 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466 | €466 | = | 0.0% |
| Other operating charges | 640/8 | €939 | €1,045 | +€106 | +11.3% |
| Gross operating margin | 9900 | €116,842 | €162,249 | +€45,407 | +38.9% |
| Operating profit (loss) | 9901 | €47,059 | €86,764 | +€39,705 | +84.4% |
| Financial income | 75/76B | €1,402 | €1,506 | +€104 | +7.4% |
| Recurring financial income | 75 | €1,402 | €1,506 | +€104 | +7.4% |
| Financial charges | 65/66B | €838 | €613 | -€225 | -26.8% |
| Recurring financial charges | 65 | €838 | €613 | -€225 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €47,623 | €87,656 | +€40,034 | +84.1% |
| Income taxes | 67/77 | €15,413 | €28,978 | +€13,565 | +88.0% |
| Profit (loss) for the period | 9904 | €32,210 | €58,678 | +€26,468 | +82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,210 | €58,678 | +€26,468 | +82.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.