Middlemist 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.
Middlemist Consulting
Largest movements
- Receivables within one year -€26,389
down €26,389 (-50.7%), from €52,053 to €25,664
of which Trade receivables: -€24,666
- Cash -€21,554
down €21,554 (-82.1%), from €26,252 to €4,698
mainly Net result for the year (-€61,045) and Tax, wage and social debts (-€18,166)
- Reserves -€57,860
down €57,860 (-100%), from €57,860 to €0
of which Distributable reserves: -€57,860
- Other debts +€30,000
up €30,000, from €0 to €30,000
- Tax, wage and social debts -€18,166
down €18,166 (-98.8%), from €18,381 to €215
- Current portion of long-term debt +€8,000
new in 2025: €8,000
- Trade debts -€3,948
down €3,948 (-29.1%), from €13,570 to €9,622
- Gross operating margin -€96,106
down €96,106, from €39,357 to -€56,749
- Taxes -€9,146
down €9,146 (-98.6%), from €9,280 to €134
- Financial income -€648
down €648 (-29.7%), from €2,182 to €1,534
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 | €111,795 | €64,175 | -€47,620 | -42.6% |
| Fixed assets | 21/28 | €32,681 | €32,042 | -€639 | -2.0% |
| Tangible fixed assets | 22/27 | €32,031 | €31,392 | -€639 | -2.0% |
| Furniture and vehicles | 24 | €1,552 | €1,237 | -€315 | -20.3% |
| Other tangible fixed assets | 26 | €30,479 | €30,156 | -€324 | -1.1% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €79,114 | €32,132 | -€46,981 | -59.4% |
| Amounts receivable within one year | 40/41 | €52,053 | €25,664 | -€26,389 | -50.7% |
| Trade receivables | 40 | €26,567 | €1,901 | -€24,666 | -92.8% |
| Other amounts receivable | 41 | €25,486 | €23,763 | -€1,723 | -6.8% |
| Cash at bank and in hand | 54/58 | €26,252 | €4,698 | -€21,554 | -82.1% |
| Deferred charges and accrued income | 490/1 | €809 | €1,770 | +€961 | +119% |
| Total equity and liabilities | 10/49 | €111,795 | €64,175 | -€47,620 | -42.6% |
| Equity | 10/15 | €77,207 | €16,162 | -€61,045 | -79.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,860 | €0 | -€57,860 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €57,860 | €0 | -€57,860 | -100% |
| Profit (loss) carried forward | 14 | €747 | -€2,438 | -€3,185 | |
| Amounts payable | 17/49 | €34,588 | €48,013 | +€13,425 | +38.8% |
| Amounts payable within one year | 42/48 | €33,888 | €48,013 | +€14,125 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,000 | +€8,000 | |
| Financial debts | 43 | €1,936 | €176 | -€1,761 | -90.9% |
| Credit institutions | 430/8 | €1,936 | €176 | -€1,761 | -90.9% |
| Trade debts | 44 | €13,570 | €9,622 | -€3,948 | -29.1% |
| Suppliers | 440/4 | €13,570 | €9,622 | -€3,948 | -29.1% |
| Taxes, remuneration and social security | 45 | €18,381 | €215 | -€18,166 | -98.8% |
| Taxes | 450/3 | €18,381 | €215 | -€18,166 | -98.8% |
| Other amounts payable | 47/48 | €0 | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | €700 | €0 | -€700 | -100% |
| Non-recurring operating income | 76A | €389 | €114 | -€274 | -70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,692 | €4,139 | -€553 | -11.8% |
| Other operating charges | 640/8 | €876 | €712 | -€165 | -18.8% |
| Gross operating margin | 9900 | €39,357 | -€56,749 | -€96,106 | |
| Operating profit (loss) | 9901 | €33,789 | -€61,599 | -€95,388 | |
| Financial income | 75/76B | €2,182 | €1,534 | -€648 | -29.7% |
| Recurring financial income | 75 | €2,182 | €1,534 | -€648 | -29.7% |
| Financial charges | 65/66B | €704 | €846 | +€142 | +20.1% |
| Recurring financial charges | 65 | €704 | €846 | +€142 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €35,267 | -€60,912 | -€96,178 | |
| Income taxes | 67/77 | €9,280 | €134 | -€9,146 | -98.6% |
| Profit (loss) for the period | 9904 | €25,987 | -€61,045 | -€87,032 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,987 | -€61,045 | -€87,032 |
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 18 October 2026 via checked.be.