Method 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.
Method Consulting
Largest movements
- Tangible fixed assets -€15,679
down €15,679 (-3.0%), from €514,950 to €499,271
of which Furniture and vehicles: -€8,279
- Other debts +€79,678
up €79,678 (+105%), from €76,174 to €155,852
- Trade debts -€42,302
down €42,302 (-98.8%), from €42,835 to €533
- Reserves -€41,629
down €41,629 (-3.6%), from €1.2m to €1.1m
of which Distributable reserves: -€41,629
- Gross operating margin -€22,893
down €22,893 (-3,030%), from -€756 to -€23,649
- Other operating charges -€1,881
down €1,881 (-49.7%), from €3,781 to €1,900
- Financial charges -€1,558
down €1,558 (-53.3%), from €2,923 to €1,365
- Financial income +€1,166
up €1,166 (+2,050%), from €57 to €1,223
- Depreciation +€287
up €287 (+1.9%), from €15,392 to €15,679
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 | €1,322,241 | €1,304,283 | -€17,958 | -1.4% |
| Fixed assets | 21/28 | €768,550 | €752,871 | -€15,679 | -2.0% |
| Tangible fixed assets | 22/27 | €514,950 | €499,271 | -€15,679 | -3.0% |
| Land and buildings | 22 | €483,298 | €475,899 | -€7,400 | -1.5% |
| Furniture and vehicles | 24 | €31,652 | €23,373 | -€8,279 | -26.2% |
| Financial fixed assets | 28 | €253,600 | €253,600 | = | 0.0% |
| Current assets | 29/58 | €553,690 | €551,412 | -€2,278 | -0.4% |
| Amounts receivable after more than one year | 29 | €520,000 | €518,486 | -€1,514 | -0.3% |
| Other amounts receivable | 291 | €520,000 | €518,486 | -€1,514 | -0.3% |
| Amounts receivable within one year | 40/41 | €32,409 | €32,219 | -€189 | -0.6% |
| Trade receivables | 40 | €1,200 | €0 | -€1,200 | -100% |
| Other amounts receivable | 41 | €31,209 | €32,219 | +€1,011 | +3.2% |
| Cash at bank and in hand | 54/58 | €976 | €241 | -€734 | -75.2% |
| Deferred charges and accrued income | 490/1 | €306 | €465 | +€159 | +52.0% |
| Total equity and liabilities | 10/49 | €1,322,241 | €1,304,283 | -€17,958 | -1.4% |
| Equity | 10/15 | €1,171,281 | €1,129,652 | -€41,629 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,152,681 | €1,111,052 | -€41,629 | -3.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,150,821 | €1,109,192 | -€41,629 | -3.6% |
| Amounts payable | 17/49 | €150,960 | €174,631 | +€23,671 | +15.7% |
| Amounts payable after more than one year | 17 | €10,543 | €0 | -€10,543 | -100% |
| Financial debts | 170/4 | €10,543 | €0 | -€10,543 | -100% |
| Amounts payable within one year | 42/48 | €140,416 | €174,631 | +€34,214 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €13,485 | €10,543 | -€2,942 | -21.8% |
| Financial debts | 43 | €7,003 | €7,000 | -€3 | 0.0% |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | €7,003 | €7,000 | -€3 | 0.0% |
| Trade debts | 44 | €42,835 | €533 | -€42,302 | -98.8% |
| Suppliers | 440/4 | €42,835 | €533 | -€42,302 | -98.8% |
| Taxes, remuneration and social security | 45 | €919 | €703 | -€216 | -23.5% |
| Taxes | 450/3 | €919 | €703 | -€216 | -23.5% |
| Other amounts payable | 47/48 | €76,174 | €155,852 | +€79,678 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,392 | €15,679 | +€287 | +1.9% |
| Other operating charges | 640/8 | €3,781 | €1,900 | -€1,881 | -49.7% |
| Gross operating margin | 9900 | -€756 | -€23,649 | -€22,893 | -3,030% |
| Operating profit (loss) | 9901 | -€19,929 | -€41,229 | -€21,300 | -107% |
| Financial income | 75/76B | €57 | €1,223 | +€1,166 | +2,050% |
| Recurring financial income | 75 | €57 | €1,223 | +€1,166 | +2,050% |
| Financial charges | 65/66B | €2,923 | €1,365 | -€1,558 | -53.3% |
| Recurring financial charges | 65 | €2,923 | €1,365 | -€1,558 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,795 | -€41,370 | -€18,575 | -81.5% |
| Income taxes | 67/77 | €264 | €258 | -€6 | -2.2% |
| Profit (loss) for the period | 9904 | -€23,059 | -€41,629 | -€18,570 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,059 | -€41,629 | -€18,570 | -80.5% |
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 1 November 2026 via checked.be.