MION 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.
MION CONSULT
Largest movements
- Receivables after one year -€35,294
no longer reported in 2025 (was €35,294)
- Cash +€31,191
up €31,191 (+63.3%), from €49,254 to €80,445
mainly Net result for the year (+€39,740) and Receivables after one year (+€35,294)
- Receivables within one year -€9,413
down €9,413 (-36.9%), from €25,517 to €16,104
of which Other amounts receivable: -€9,159
- Tangible fixed assets -€7,955
down €7,955 (-5.8%), from €137,718 to €129,763
of which Land and buildings: -€6,305
- Deferred charges and accrued income -€4,974
down €4,974 (-82.6%), from €6,022 to €1,049
- Other debts +€10,531
up €10,531 (+607%), from €1,736 to €12,267
- Tax, wage and social debts -€9,868
down €9,868 (-47.8%), from €20,657 to €10,789
of which Taxes: -€10,268
- Debts after one year -€8,184
down €8,184 (-10.4%), from €79,003 to €70,819
- Reserves -€6,400
down €6,400 (-3.4%), from €190,823 to €184,423
- Contributions -€6,200
no longer reported in 2025 (was €6,200)
- Gross operating margin +€45,244
up €45,244 (+205%), from €22,027 to €67,271
- Taxes +€12,497
up €12,497 (+325%), from €3,841 to €16,337
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 | €314,806 | €288,360 | -€26,445 | -8.4% |
| Fixed assets | 21/28 | €137,718 | €129,763 | -€7,955 | -5.8% |
| Tangible fixed assets | 22/27 | €137,718 | €129,763 | -€7,955 | -5.8% |
| Land and buildings | 22 | €134,381 | €128,076 | -€6,305 | -4.7% |
| Furniture and vehicles | 24 | €3,337 | €1,687 | -€1,651 | -49.5% |
| Current assets | 29/58 | €177,087 | €158,597 | -€18,490 | -10.4% |
| Amounts receivable after more than one year | 29 | €35,294 | - | -€35,294 | |
| Other amounts receivable | 291 | €35,294 | - | -€35,294 | |
| Amounts receivable within one year | 40/41 | €25,517 | €16,104 | -€9,413 | -36.9% |
| Trade receivables | 40 | €16,358 | €16,104 | -€253 | -1.5% |
| Other amounts receivable | 41 | €9,159 | - | -€9,159 | |
| Current investments | 50/53 | €61,000 | €61,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,254 | €80,445 | +€31,191 | +63.3% |
| Deferred charges and accrued income | 490/1 | €6,022 | €1,049 | -€4,974 | -82.6% |
| Total equity and liabilities | 10/49 | €314,806 | €288,360 | -€26,445 | -8.4% |
| Equity | 10/15 | €197,023 | €184,423 | -€12,600 | -6.4% |
| Contributions | 10/11 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €190,823 | €184,423 | -€6,400 | -3.4% |
| Distributable reserves | 133 | €190,823 | €184,423 | -€6,400 | -3.4% |
| Amounts payable | 17/49 | €117,783 | €103,937 | -€13,846 | -11.8% |
| Amounts payable after more than one year | 17 | €79,003 | €70,819 | -€8,184 | -10.4% |
| Financial debts | 170/4 | €79,003 | €70,819 | -€8,184 | -10.4% |
| Amounts payable within one year | 42/48 | €36,974 | €33,118 | -€3,856 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €8,063 | €8,184 | +€121 | +1.5% |
| Trade debts | 44 | €6,519 | €1,878 | -€4,641 | -71.2% |
| Suppliers | 440/4 | €6,519 | €1,878 | -€4,641 | -71.2% |
| Taxes, remuneration and social security | 45 | €20,657 | €10,789 | -€9,868 | -47.8% |
| Taxes | 450/3 | €20,657 | €10,389 | -€10,268 | -49.7% |
| Remuneration and social security | 454/9 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €1,736 | €12,267 | +€10,531 | +607% |
| Accrued charges and deferred income | 492/3 | €1,806 | - | -€1,806 | |
| Remuneration, social security and pensions | 62 | €1,007 | €1,201 | +€193 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,452 | €7,955 | -€496 | -5.9% |
| Other operating charges | 640/8 | €716 | €400 | -€316 | -44.2% |
| Gross operating margin | 9900 | €22,027 | €67,271 | +€45,244 | +205% |
| Operating profit (loss) | 9901 | €11,852 | €57,716 | +€45,863 | +387% |
| Financial income | 75/76B | €981 | €455 | -€526 | -53.6% |
| Recurring financial income | 75 | €981 | €455 | -€526 | -53.6% |
| Financial charges | 65/66B | €1,985 | €2,093 | +€107 | +5.4% |
| Recurring financial charges | 65 | €1,985 | €2,093 | +€107 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €10,847 | €56,077 | +€45,230 | +417% |
| Income taxes | 67/77 | €3,841 | €16,337 | +€12,497 | +325% |
| Profit (loss) for the period | 9904 | €7,007 | €39,740 | +€32,733 | +467% |
| Profit (loss) for the period to be appropriated | 9905 | €7,007 | €39,740 | +€32,733 | +467% |
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 19 October 2026 via checked.be.