MISA 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.
MISA Consulting
Largest movements
- Cash -€27,345
down €27,345 (-97.7%), from €28,001 to €656
mainly Other debts (-€27,202) and Net result for the year (-€456)
- Receivables within one year -€500
down €500 (-98.4%), from €508 to €8
- Other debts -€27,202
down €27,202 (-31.6%), from €86,195 to €58,992
- Profit (loss) carried forward -€456
down €456 (-0.6%), from -€78,332 to -€78,788
- Gross operating margin +€30,911
up €30,911, from -€29,861 to €1,050
- Staff costs -€19,079
no longer reported in 2025 (was €19,079)
- Financial charges +€872
up €872 (+850%), from €103 to €975
- Taxes -€479
no longer reported in 2025 (was €479)
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 | €28,509 | €664 | -€27,845 | -97.7% |
| Current assets | 29/58 | €28,509 | €664 | -€27,845 | -97.7% |
| Amounts receivable within one year | 40/41 | €508 | €8 | -€500 | -98.4% |
| Other amounts receivable | 41 | €508 | €8 | -€500 | -98.4% |
| Cash at bank and in hand | 54/58 | €28,001 | €656 | -€27,345 | -97.7% |
| Total equity and liabilities | 10/49 | €28,509 | €664 | -€27,845 | -97.7% |
| Equity | 10/15 | -€57,872 | -€58,328 | -€456 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,332 | -€78,788 | -€456 | -0.6% |
| Amounts payable | 17/49 | €86,381 | €58,992 | -€27,389 | -31.7% |
| Amounts payable within one year | 42/48 | €86,381 | €58,992 | -€27,389 | -31.7% |
| Taxes, remuneration and social security | 45 | €186 | - | -€186 | |
| Taxes | 450/3 | €186 | - | -€186 | |
| Other amounts payable | 47/48 | €86,195 | €58,992 | -€27,202 | -31.6% |
| Non-recurring operating income | 76A | €257 | - | -€257 | |
| Remuneration, social security and pensions | 62 | €19,079 | - | -€19,079 | |
| Other operating charges | 640/8 | €739 | €531 | -€207 | -28.1% |
| Gross operating margin | 9900 | -€29,861 | €1,050 | +€30,911 | |
| Operating profit (loss) | 9901 | -€49,679 | €519 | +€50,197 | |
| Financial income | 75/76B | €175 | - | -€175 | |
| Recurring financial income | 75 | €175 | - | -€175 | |
| Financial charges | 65/66B | €103 | €975 | +€872 | +850% |
| Recurring financial charges | 65 | €103 | €975 | +€872 | +850% |
| Profit (loss) for the period before taxes | 9903 | -€49,607 | -€456 | +€49,150 | +99.1% |
| Income taxes | 67/77 | €479 | - | -€479 | |
| Profit (loss) for the period | 9904 | -€50,085 | -€456 | +€49,629 | +99.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,085 | -€456 | +€49,629 | +99.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.