MH CONSULT: 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.
MH CONSULT
Largest movements
- Deferred charges and accrued income -€22,633
no longer reported in 2025 (was €22,633)
- Receivables within one year -€12,684
down €12,684 (-86.9%), from €14,590 to €1,906
- Cash +€6,362
up €6,362 (+265%), from €2,404 to €8,766
mainly Other debts (+€43,691) and Deferred charges and accrued income (+€22,633)
- Tangible fixed assets -€1,226
down €1,226 (-66.6%), from €1,840 to €614
- Intangible fixed assets -€571
down €571 (-45.7%), from €1,250 to €679
- Profit (loss) carried forward -€48,951
new in 2025: -€48,951
- Other debts +€43,691
up €43,691 (+295%), from €14,796 to €58,487
- Reserves -€13,120
no longer reported in 2025 (was €13,120)
- Tax, wage and social debts -€10,393
down €10,393 (-81.7%), from €12,722 to €2,329
- Trade debts -€1,979
no longer reported in 2025 (was €1,979)
- Gross operating margin -€29,241
down €29,241, from €18,371 to -€10,870
- Taxes -€2,974
down €2,974 (-88.7%), from €3,351 to €377
- Financial charges +€2,363
up €2,363 (+1,777%), from €133 to €2,496
- Other operating charges -€1,376
down €1,376 (-98.7%), from €1,394 to €18
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 | €42,717 | €11,965 | -€30,752 | -72.0% |
| Fixed assets | 21/28 | €3,090 | €1,293 | -€1,797 | -58.2% |
| Intangible fixed assets | 21 | €1,250 | €679 | -€571 | -45.7% |
| Tangible fixed assets | 22/27 | €1,840 | €614 | -€1,226 | -66.6% |
| Furniture and vehicles | 24 | €1,840 | €614 | -€1,226 | -66.6% |
| Current assets | 29/58 | €39,627 | €10,672 | -€28,955 | -73.1% |
| Amounts receivable within one year | 40/41 | €14,590 | €1,906 | -€12,684 | -86.9% |
| Trade receivables | 40 | €14,590 | €1,906 | -€12,684 | -86.9% |
| Cash at bank and in hand | 54/58 | €2,404 | €8,766 | +€6,362 | +265% |
| Deferred charges and accrued income | 490/1 | €22,633 | - | -€22,633 | |
| Total equity and liabilities | 10/49 | €42,717 | €11,965 | -€30,752 | -72.0% |
| Equity | 10/15 | €13,220 | -€48,851 | -€62,071 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €13,120 | - | -€13,120 | |
| Distributable reserves | 133 | €13,120 | - | -€13,120 | |
| Profit (loss) carried forward | 14 | - | -€48,951 | -€48,951 | |
| Amounts payable | 17/49 | €29,497 | €60,816 | +€31,319 | +106% |
| Amounts payable within one year | 42/48 | €29,497 | €60,816 | +€31,319 | +106% |
| Trade debts | 44 | €1,979 | - | -€1,979 | |
| Suppliers | 440/4 | €1,979 | - | -€1,979 | |
| Taxes, remuneration and social security | 45 | €12,722 | €2,329 | -€10,393 | -81.7% |
| Taxes | 450/3 | €12,722 | €2,329 | -€10,393 | -81.7% |
| Other amounts payable | 47/48 | €14,796 | €58,487 | +€43,691 | +295% |
| Non-recurring operating income | 76A | €12,988 | - | -€12,988 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,797 | €1,797 | = | 0.0% |
| Other operating charges | 640/8 | €1,394 | €18 | -€1,376 | -98.7% |
| Non-recurring operating charges | 66A | €129 | €46,513 | +€46,384 | +35,957% |
| Gross operating margin | 9900 | €18,371 | -€10,870 | -€29,241 | |
| Operating profit (loss) | 9901 | €15,051 | -€59,198 | -€74,249 | |
| Financial charges | 65/66B | €133 | €2,496 | +€2,363 | +1,777% |
| Recurring financial charges | 65 | €133 | €2,496 | +€2,363 | +1,777% |
| Profit (loss) for the period before taxes | 9903 | €14,918 | -€61,694 | -€76,612 | |
| Income taxes | 67/77 | €3,351 | €377 | -€2,974 | -88.7% |
| Profit (loss) for the period | 9904 | €11,567 | -€62,071 | -€73,638 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,567 | -€62,071 | -€73,638 |
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 16 October 2026 via checked.be.