MITFIN Consult: what changed
Two fiscal 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.
MITFIN Consult
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€99,299
up €99,299 (+417.8%), from €23,767 to €123,066
- Short-term financial debts -€73,738
down €73,738 (-70.2%), from €105,000 to €31,262
- Debts after one year -€22,757
down €22,757 (-17.3%), from €131,206 to €108,449
- Other debts -€18,330
down €18,330 (-82.6%), from €22,179 to €3,849
- Trade debts +€7,491
up €7,491 (+37.4%), from €20,025 to €27,516
- Financial income +€106,645
up €106,645 (+114672.0%), from €93 to €106,738
- Financial charges +€11,654
up €11,654 (+160.3%), from €7,270 to €18,924
- Gross operating margin +€4,991
up €4,991 (+37.1%), from €13,468 to €18,459
- Provisions +€2,000
new in 2024: €2,000
- Taxes -€554
down €554 (-34.2%), from €1,621 to €1,067
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.
Cash bridge derived
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 | €389,453 | €386,925 | -€2,528 | -0.6% |
| Fixed assets | 21/28 | €311,658 | €308,935 | -€2,723 | -0.9% |
| Tangible fixed assets | 22/27 | €26,658 | €23,935 | -€2,723 | -10.2% |
| Land and buildings | 22 | €20,375 | €18,875 | -€1,500 | -7.4% |
| Other tangible fixed assets | 26 | €6,283 | €5,060 | -€1,223 | -19.5% |
| Financial fixed assets | 28 | €285,000 | €285,000 | = | 0.0% |
| Current assets | 29/58 | €77,795 | €77,990 | +€195 | +0.3% |
| Amounts receivable after more than one year | 29 | €30,390 | €30,390 | = | 0.0% |
| Other amounts receivable | 291 | €30,390 | €30,390 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,732 | €42,600 | +€2,868 | +7.2% |
| Trade receivables | 40 | €39,546 | €42,383 | +€2,837 | +7.2% |
| Other amounts receivable | 41 | €186 | €217 | +€31 | +16.7% |
| Cash at bank and in hand | 54/58 | €6,130 | €5,000 | -€1,130 | -18.4% |
| Deferred charges and accrued income | 490/1 | €1,543 | - | -€1,543 | |
| Total equity and liabilities | 10/49 | €389,453 | €386,925 | -€2,528 | -0.6% |
| Equity | 10/15 | €66,227 | €165,526 | +€99,299 | +149.9% |
| Contributions | 10/11 | €40,600 | €40,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,767 | €123,066 | +€99,299 | +417.8% |
| Provisions and deferred taxes | 16 | - | €2,000 | +€2,000 | |
| Provisions for liabilities and charges | 160/5 | - | €2,000 | +€2,000 | |
| Other liabilities and charges | 164/5 | - | €2,000 | +€2,000 | |
| Amounts payable | 17/49 | €323,226 | €219,399 | -€103,827 | -32.1% |
| Amounts payable after more than one year | 17 | €131,206 | €108,449 | -€22,757 | -17.3% |
| Financial debts | 170/4 | €131,206 | €108,449 | -€22,757 | -17.3% |
| Amounts payable within one year | 42/48 | €188,108 | €104,810 | -€83,298 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €24,568 | €25,347 | +€779 | +3.2% |
| Financial debts | 43 | €105,000 | €31,262 | -€73,738 | -70.2% |
| Credit institutions | 430/8 | €105,000 | €31,262 | -€73,738 | -70.2% |
| Trade debts | 44 | €20,025 | €27,516 | +€7,491 | +37.4% |
| Suppliers | 440/4 | €20,025 | €27,516 | +€7,491 | +37.4% |
| Taxes, remuneration and social security | 45 | €16,336 | €16,836 | +€500 | +3.1% |
| Taxes | 450/3 | €16,336 | €16,836 | +€500 | +3.1% |
| Other amounts payable | 47/48 | €22,179 | €3,849 | -€18,330 | -82.6% |
| Accrued charges and deferred income | 492/3 | €3,912 | €6,140 | +€2,228 | +57.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,895 | €2,723 | -€172 | -5.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €1,310 | €1,184 | -€126 | -9.6% |
| Gross operating margin | 9900 | €13,468 | €18,459 | +€4,991 | +37.1% |
| Operating profit (loss) | 9901 | €9,263 | €12,552 | +€3,289 | +35.5% |
| Financial income | 75/76B | €93 | €106,738 | +€106,645 | +114672.0% |
| Recurring financial income | 75 | €93 | €106,738 | +€106,645 | +114672.0% |
| Financial charges | 65/66B | €7,270 | €18,924 | +€11,654 | +160.3% |
| Recurring financial charges | 65 | €7,270 | €18,924 | +€11,654 | +160.3% |
| Profit (loss) for the period before taxes | 9903 | €2,086 | €100,366 | +€98,280 | +4711.4% |
| Income taxes | 67/77 | €1,621 | €1,067 | -€554 | -34.2% |
| Profit (loss) for the period | 9904 | €465 | €99,299 | +€98,834 | +21254.6% |
| Profit (loss) for the period to be appropriated | 9905 | €465 | €99,299 | +€98,834 | +21254.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.