Mi4U 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.
Mi4U Consulting
Largest movements
- Receivables after one year -€15,263
down €15,263 (-43.4%), from €35,199 to €19,936
- Cash +€4,823
up €4,823 (+11.4%), from €42,386 to €47,209
mainly Net result for the year (+€74,303) and Receivables after one year (+€15,263)
- Receivables within one year +€4,433
up €4,433 (+26.1%), from €16,970 to €21,403
of which Other amounts receivable: +€3,754
- Tax, wage and social debts -€19,388
down €19,388 (-61.1%), from €31,718 to €12,329
- Reserves +€13,367
up €13,367 (+21.9%), from €60,936 to €74,303
- Other debts +€1,078
new in 2025: €1,078
- Gross operating margin +€15,140
up €15,140 (+18.5%), from €81,929 to €97,069
- Taxes +€3,140
up €3,140 (+18.5%), from €16,978 to €20,119
- Depreciation -€1,282
down €1,282 (-50.1%), from €2,559 to €1,277
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 | €97,014 | €91,944 | -€5,069 | -5.2% |
| Fixed assets | 21/28 | €2,054 | €2,711 | +€657 | +32.0% |
| Tangible fixed assets | 22/27 | €2,054 | €2,711 | +€657 | +32.0% |
| Plant, machinery and equipment | 23 | €818 | €694 | -€124 | -15.2% |
| Furniture and vehicles | 24 | €1,236 | €100 | -€1,136 | -91.9% |
| Other tangible fixed assets | 26 | - | €1,917 | +€1,917 | |
| Current assets | 29/58 | €94,960 | €89,233 | -€5,726 | -6.0% |
| Amounts receivable after more than one year | 29 | €35,199 | €19,936 | -€15,263 | -43.4% |
| Other amounts receivable | 291 | €35,199 | €19,936 | -€15,263 | -43.4% |
| Amounts receivable within one year | 40/41 | €16,970 | €21,403 | +€4,433 | +26.1% |
| Trade receivables | 40 | €16,970 | €17,649 | +€679 | +4.0% |
| Other amounts receivable | 41 | €0 | €3,754 | +€3,754 | |
| Cash at bank and in hand | 54/58 | €42,386 | €47,209 | +€4,823 | +11.4% |
| Deferred charges and accrued income | 490/1 | €404 | €685 | +€281 | +69.5% |
| Total equity and liabilities | 10/49 | €97,014 | €91,944 | -€5,069 | -5.2% |
| Equity | 10/15 | €63,936 | €77,303 | +€13,367 | +20.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €60,936 | €74,303 | +€13,367 | +21.9% |
| Distributable reserves | 133 | €60,936 | €74,303 | +€13,367 | +21.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,078 | €14,641 | -€18,437 | -55.7% |
| Amounts payable within one year | 42/48 | €33,078 | €14,641 | -€18,437 | -55.7% |
| Trade debts | 44 | €1,360 | €1,234 | -€127 | -9.3% |
| Suppliers | 440/4 | €1,360 | €1,234 | -€127 | -9.3% |
| Taxes, remuneration and social security | 45 | €31,718 | €12,329 | -€19,388 | -61.1% |
| Taxes | 450/3 | €31,718 | €12,329 | -€19,388 | -61.1% |
| Other amounts payable | 47/48 | - | €1,078 | +€1,078 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,559 | €1,277 | -€1,282 | -50.1% |
| Other operating charges | 640/8 | €954 | €1,147 | +€193 | +20.2% |
| Non-recurring operating charges | 66A | €248 | €0 | -€248 | -100% |
| Gross operating margin | 9900 | €81,929 | €97,069 | +€15,140 | +18.5% |
| Operating profit (loss) | 9901 | €78,168 | €94,645 | +€16,477 | +21.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €254 | €223 | -€30 | -12.0% |
| Recurring financial charges | 65 | €254 | €223 | -€30 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €77,914 | €94,422 | +€16,508 | +21.2% |
| Income taxes | 67/77 | €16,978 | €20,119 | +€3,140 | +18.5% |
| Profit (loss) for the period | 9904 | €60,936 | €74,303 | +€13,367 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,936 | €74,303 | +€13,367 | +21.9% |
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 28 October 2026 via checked.be.