MEVA 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.
MEVA Consulting
Largest movements
- Cash +€98,894
up €98,894 (+250%), from €39,602 to €138,496
mainly Net result for the year (+€70,802) and Depreciation (+€44,551)
- Tangible fixed assets -€44,551
down €44,551 (-5.5%), from €806,646 to €762,095
of which Assets under construction and advance payments: -€335,092
- Profit (loss) carried forward +€50,802
up €50,802 (+31.4%), from €161,722 to €212,523
- Debts after one year -€24,657
down €24,657 (-5.0%), from €496,581 to €471,924
of which Financial debts: -€32,157
- Accrued charges and deferred income +€17,017
up €17,017 (+70.7%), from €24,073 to €41,090
- Other debts +€11,627
up €11,627 (+10.5%), from €111,183 to €122,810
- Gross operating margin +€14,555
up €14,555 (+9.3%), from €157,007 to €171,562
- Taxes +€8,915
up €8,915 (+75.5%), from €11,810 to €20,725
- Depreciation -€4,379
down €4,379 (-8.9%), from €48,929 to €44,551
- Financial charges +€2,705
up €2,705 (+8.6%), from €31,406 to €34,111
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 | €860,787 | €914,718 | +€53,931 | +6.3% |
| Fixed assets | 21/28 | €806,646 | €762,095 | -€44,551 | -5.5% |
| Tangible fixed assets | 22/27 | €806,646 | €762,095 | -€44,551 | -5.5% |
| Land and buildings | 22 | €329,523 | €652,570 | +€323,046 | +98.0% |
| Furniture and vehicles | 24 | €142,030 | €109,526 | -€32,504 | -22.9% |
| Assets under construction and advance payments | 27 | €335,092 | - | -€335,092 | |
| Current assets | 29/58 | €54,141 | €152,623 | +€98,481 | +182% |
| Amounts receivable within one year | 40/41 | €14,540 | €12,877 | -€1,663 | -11.4% |
| Trade receivables | 40 | €8,405 | €7,353 | -€1,052 | -12.5% |
| Other amounts receivable | 41 | €6,134 | €5,523 | -€611 | -10.0% |
| Cash at bank and in hand | 54/58 | €39,602 | €138,496 | +€98,894 | +250% |
| Deferred charges and accrued income | 490/1 | - | €1,250 | +€1,250 | |
| Total equity and liabilities | 10/49 | €860,787 | €914,718 | +€53,931 | +6.3% |
| Equity | 10/15 | €171,722 | €222,523 | +€50,802 | +29.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,722 | €212,523 | +€50,802 | +31.4% |
| Amounts payable | 17/49 | €689,066 | €692,195 | +€3,129 | +0.5% |
| Amounts payable after more than one year | 17 | €496,581 | €471,924 | -€24,657 | -5.0% |
| Financial debts | 170/4 | €252,444 | €220,287 | -€32,157 | -12.7% |
| Other amounts payable | 178/9 | €244,137 | €251,637 | +€7,500 | +3.1% |
| Amounts payable within one year | 42/48 | €168,412 | €179,181 | +€10,769 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €28,638 | €32,157 | +€3,519 | +12.3% |
| Trade debts | 44 | €19,837 | €12,113 | -€7,724 | -38.9% |
| Suppliers | 440/4 | €19,837 | €12,113 | -€7,724 | -38.9% |
| Taxes, remuneration and social security | 45 | €8,755 | €12,102 | +€3,347 | +38.2% |
| Taxes | 450/3 | €8,755 | €12,102 | +€3,347 | +38.2% |
| Other amounts payable | 47/48 | €111,183 | €122,810 | +€11,627 | +10.5% |
| Accrued charges and deferred income | 492/3 | €24,073 | €41,090 | +€17,017 | +70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,929 | €44,551 | -€4,379 | -8.9% |
| Other operating charges | 640/8 | €1,539 | €1,378 | -€161 | -10.4% |
| Gross operating margin | 9900 | €157,007 | €171,562 | +€14,555 | +9.3% |
| Operating profit (loss) | 9901 | €106,539 | €125,633 | +€19,094 | +17.9% |
| Financial income | 75/76B | €1 | €4 | +€3 | +216% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +216% |
| Financial charges | 65/66B | €31,406 | €34,111 | +€2,705 | +8.6% |
| Recurring financial charges | 65 | €31,406 | €34,111 | +€2,705 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €75,134 | €91,526 | +€16,393 | +21.8% |
| Income taxes | 67/77 | €11,810 | €20,725 | +€8,915 | +75.5% |
| Profit (loss) for the period | 9904 | €63,324 | €70,802 | +€7,478 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,324 | €70,802 | +€7,478 | +11.8% |
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 24 October 2026 via checked.be.