Miessen 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.
Miessen Consulting
Largest movements
- Tangible fixed assets -€16,697
down €16,697 (-3.3%), from €507,682 to €490,986
of which Land and buildings: -€11,450
- Cash -€14,796
down €14,796 (-79.5%), from €18,622 to €3,825
mainly Contributions, distributions and other (-€34,000) and Debts after one year (-€26,661)
- Debts after one year -€26,661
down €26,661 (-6.4%), from €415,979 to €389,319
- Accrued charges and deferred income -€19,467
down €19,467 (-88.1%), from €22,102 to €2,636
- Tax, wage and social debts +€17,336
up €17,336 (+55.2%), from €31,431 to €48,767
- Other debts -€11,000
down €11,000 (-24.4%), from €45,000 to €34,000
- Trade debts +€8,495
up €8,495 (+163%), from €5,200 to €13,694
- Financial charges +€6,855
up €6,855 (+44.9%), from €15,277 to €22,131
- Other operating charges -€6,199
down €6,199 (-71.2%), from €8,712 to €2,513
- Gross operating margin -€5,019
down €5,019 (-5.2%), from €96,107 to €91,089
- Depreciation -€1,763
down €1,763 (-7.1%), from €24,756 to €22,993
- Financial income -€970
down €970 (-38.5%), from €2,522 to €1,552
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €594,426 | €563,976 | -€30,450 | -5.1% |
| Fixed assets | 21/28 | €507,682 | €490,986 | -€16,697 | -3.3% |
| Tangible fixed assets | 22/27 | €507,682 | €490,986 | -€16,697 | -3.3% |
| Land and buildings | 22 | €496,147 | €484,697 | -€11,450 | -2.3% |
| Plant, machinery and equipment | 23 | €2,862 | €2,512 | -€350 | -12.2% |
| Furniture and vehicles | 24 | €8,267 | €3,370 | -€4,897 | -59.2% |
| Other tangible fixed assets | 26 | €406 | €406 | = | 0.0% |
| Current assets | 29/58 | €86,743 | €72,990 | -€13,753 | -15.9% |
| Amounts receivable after more than one year | 29 | €24,000 | €24,000 | = | 0.0% |
| Other amounts receivable | 291 | €24,000 | €24,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,405 | €40,815 | +€409 | +1.0% |
| Trade receivables | 40 | €19,911 | €37,322 | +€17,412 | +87.4% |
| Other amounts receivable | 41 | €20,495 | €3,492 | -€17,002 | -83.0% |
| Cash at bank and in hand | 54/58 | €18,622 | €3,825 | -€14,796 | -79.5% |
| Deferred charges and accrued income | 490/1 | €3,716 | €4,350 | +€634 | +17.1% |
| Total equity and liabilities | 10/49 | €594,426 | €563,976 | -€30,450 | -5.1% |
| Equity | 10/15 | €48,961 | €49,143 | +€181 | +0.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,961 | €47,143 | +€181 | +0.4% |
| Distributable reserves | 133 | €46,961 | €47,143 | +€181 | +0.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €545,464 | €514,833 | -€30,631 | -5.6% |
| Amounts payable after more than one year | 17 | €415,979 | €389,319 | -€26,661 | -6.4% |
| Financial debts | 170/4 | €415,979 | €389,319 | -€26,661 | -6.4% |
| Amounts payable within one year | 42/48 | €107,383 | €122,879 | +€15,496 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €24,369 | €26,418 | +€2,049 | +8.4% |
| Financial debts | 43 | €1,384 | €0 | -€1,384 | -100% |
| Credit institutions | 430/8 | €1,384 | €0 | -€1,384 | -100% |
| Trade debts | 44 | €5,200 | €13,694 | +€8,495 | +163% |
| Suppliers | 440/4 | €5,200 | €13,694 | +€8,495 | +163% |
| Taxes, remuneration and social security | 45 | €31,431 | €48,767 | +€17,336 | +55.2% |
| Taxes | 450/3 | €31,431 | €48,767 | +€17,336 | +55.2% |
| Other amounts payable | 47/48 | €45,000 | €34,000 | -€11,000 | -24.4% |
| Accrued charges and deferred income | 492/3 | €22,102 | €2,636 | -€19,467 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,756 | €22,993 | -€1,763 | -7.1% |
| Other operating charges | 640/8 | €8,712 | €2,513 | -€6,199 | -71.2% |
| Gross operating margin | 9900 | €96,107 | €91,089 | -€5,019 | -5.2% |
| Operating profit (loss) | 9901 | €62,640 | €65,583 | +€2,943 | +4.7% |
| Financial income | 75/76B | €2,522 | €1,552 | -€970 | -38.5% |
| Recurring financial income | 75 | €2,522 | €1,552 | -€970 | -38.5% |
| Financial charges | 65/66B | €15,277 | €22,131 | +€6,855 | +44.9% |
| Recurring financial charges | 65 | €15,277 | €22,131 | +€6,855 | +44.9% |
| Profit (loss) for the period before taxes | 9903 | €49,885 | €45,003 | -€4,882 | -9.8% |
| Income taxes | 67/77 | €11,559 | €10,822 | -€738 | -6.4% |
| Profit (loss) for the period | 9904 | €38,326 | €34,181 | -€4,144 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,326 | €34,181 | -€4,144 | -10.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.