MISPI 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.
MISPI CONSULTING
Largest movements
- Cash +€15,548
up €15,548 (+36.2%), from €42,950 to €58,498
mainly Other debts (+€74,138) and Tax, wage and social debts (+€12,608)
- Receivables within one year -€3,217
down €3,217 (-57.2%), from €5,626 to €2,409
of which Other amounts receivable: -€2,561
- Tangible fixed assets -€2,368
down €2,368 (-19.2%), from €12,357 to €9,989
of which Furniture and vehicles: -€1,738
- Deferred charges and accrued income -€1,185
down €1,185 (-100.0%), from €1,185 to €0
- Profit (loss) carried forward -€80,813
down €80,813 (-100.0%), from €80,813 to €0
- Other debts +€74,138
new in 2025: €74,138
- Tax, wage and social debts +€12,608
up €12,608 (+162.7%), from €7,748 to €20,356
- Trade debts +€1,903
up €1,903 (+122.2%), from €1,557 to €3,460
- Gross operating margin +€1,670
up €1,670 (+19.7%), from €8,484 to €10,155
- Depreciation -€685
down €685 (-22.4%), from €3,053 to €2,368
- Taxes -€672
down €672 (-26.8%), from €2,502 to €1,830
- Financial charges +€107
up €107 (+7.9%), from €1,357 to €1,464
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.
Cash bridge derived
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 | €92,118 | €100,896 | +€8,778 | +9.5% |
| Fixed assets | 21/28 | €42,357 | €39,989 | -€2,368 | -5.6% |
| Tangible fixed assets | 22/27 | €12,357 | €9,989 | -€2,368 | -19.2% |
| Furniture and vehicles | 24 | €7,539 | €5,801 | -€1,738 | -23.1% |
| Other tangible fixed assets | 26 | €4,818 | €4,188 | -€630 | -13.1% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €49,761 | €60,906 | +€11,146 | +22.4% |
| Amounts receivable within one year | 40/41 | €5,626 | €2,409 | -€3,217 | -57.2% |
| Trade receivables | 40 | €656 | €0 | -€656 | -100.0% |
| Other amounts receivable | 41 | €4,970 | €2,409 | -€2,561 | -51.5% |
| Cash at bank and in hand | 54/58 | €42,950 | €58,498 | +€15,548 | +36.2% |
| Deferred charges and accrued income | 490/1 | €1,185 | €0 | -€1,185 | -100.0% |
| Total equity and liabilities | 10/49 | €92,118 | €100,896 | +€8,778 | +9.5% |
| Equity | 10/15 | €82,813 | €2,000 | -€80,813 | -97.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,813 | €0 | -€80,813 | -100.0% |
| Amounts payable | 17/49 | €9,305 | €98,896 | +€89,591 | +962.8% |
| Amounts payable within one year | 42/48 | €9,305 | €97,955 | +€88,650 | +952.7% |
| Trade debts | 44 | €1,557 | €3,460 | +€1,903 | +122.2% |
| Suppliers | 440/4 | €1,557 | €3,460 | +€1,903 | +122.2% |
| Taxes, remuneration and social security | 45 | €7,748 | €20,356 | +€12,608 | +162.7% |
| Taxes | 450/3 | €7,748 | €20,356 | +€12,608 | +162.7% |
| Other amounts payable | 47/48 | - | €74,138 | +€74,138 | |
| Accrued charges and deferred income | 492/3 | - | €941 | +€941 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,053 | €2,368 | -€685 | -22.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €8,484 | €10,155 | +€1,670 | +19.7% |
| Operating profit (loss) | 9901 | €5,044 | €7,387 | +€2,343 | +46.4% |
| Financial income | 75/76B | €41 | €0 | -€41 | -100.0% |
| Recurring financial income | 75 | €41 | €0 | -€41 | -100.0% |
| Financial charges | 65/66B | €1,357 | €1,464 | +€107 | +7.9% |
| Recurring financial charges | 65 | €1,357 | €1,464 | +€107 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €3,728 | €5,923 | +€2,195 | +58.9% |
| Income taxes | 67/77 | €2,502 | €1,830 | -€672 | -26.8% |
| Profit (loss) for the period | 9904 | €1,226 | €4,092 | +€2,867 | +233.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,226 | €4,092 | +€2,867 | +233.9% |
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 10 October 2026 via checked.be.