ML ACCOUNTANTS: 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.
ML ACCOUNTANTS
Largest movements
- Receivables within one year +€27,219
up €27,219 (+6,249%), from €436 to €27,655
of which Other amounts receivable: +€27,236
- Deferred charges and accrued income +€25,000
new in 2025: €25,000
- Cash -€21,576
down €21,576 (-62.2%), from €34,663 to €13,086
mainly Other debts (-€45,482) and Receivables within one year (-€27,219)
- Tangible fixed assets -€12,645
down €12,645 (-25.0%), from €50,579 to €37,934
- Other debts -€45,482
no longer reported in 2025 (was €45,482)
- Trade debts +€37,130
up €37,130 (+483%), from €7,688 to €44,818
- Profit (loss) carried forward +€17,157
up €17,157 (+271%), from €6,326 to €23,483
- Tax, wage and social debts +€7,741
up €7,741 (+135%), from €5,721 to €13,462
of which Taxes: +€9,963
- Accrued charges and deferred income +€1,452
new in 2025: €1,452
- Turnover +€99,817
up €99,817 (+32.1%), from €311,114 to €410,931
- Purchases and services +€78,482
up €78,482 (+74.2%), from €105,724 to €184,206
- Staff costs +€40,404
up €40,404 (+30.0%), from €134,469 to €174,873
- Gross operating margin +€24,041
up €24,041 (+10.9%), from €220,862 to €244,904
- Other operating charges -€11,648
down €11,648 (-91.2%), from €12,771 to €1,123
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 | €85,677 | €103,675 | +€17,998 | +21.0% |
| Fixed assets | 21/28 | €50,579 | €37,934 | -€12,645 | -25.0% |
| Tangible fixed assets | 22/27 | €50,579 | €37,934 | -€12,645 | -25.0% |
| Furniture and vehicles | 24 | €50,579 | €37,934 | -€12,645 | -25.0% |
| Current assets | 29/58 | €35,098 | €65,741 | +€30,643 | +87.3% |
| Amounts receivable within one year | 40/41 | €436 | €27,655 | +€27,219 | +6,249% |
| Trade receivables | 40 | €436 | €419 | -€17 | -3.9% |
| Other amounts receivable | 41 | - | €27,236 | +€27,236 | |
| Cash at bank and in hand | 54/58 | €34,663 | €13,086 | -€21,576 | -62.2% |
| Deferred charges and accrued income | 490/1 | - | €25,000 | +€25,000 | |
| Total equity and liabilities | 10/49 | €85,677 | €103,675 | +€17,998 | +21.0% |
| Equity | 10/15 | €26,786 | €43,943 | +€17,157 | +64.1% |
| Contributions | 10/11 | €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% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,326 | €23,483 | +€17,157 | +271% |
| Amounts payable | 17/49 | €58,891 | €59,732 | +€841 | +1.4% |
| Amounts payable within one year | 42/48 | €58,891 | €58,280 | -€611 | -1.0% |
| Trade debts | 44 | €7,688 | €44,818 | +€37,130 | +483% |
| Suppliers | 440/4 | €7,688 | €44,818 | +€37,130 | +483% |
| Taxes, remuneration and social security | 45 | €5,721 | €13,462 | +€7,741 | +135% |
| Taxes | 450/3 | €3,499 | €13,462 | +€9,963 | +285% |
| Remuneration and social security | 454/9 | €2,222 | - | -€2,222 | |
| Other amounts payable | 47/48 | €45,482 | - | -€45,482 | |
| Accrued charges and deferred income | 492/3 | - | €1,452 | +€1,452 | |
| Turnover | 70 | €311,114 | €410,931 | +€99,817 | +32.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €105,724 | €184,206 | +€78,482 | +74.2% |
| Remuneration, social security and pensions | 62 | €134,469 | €174,873 | +€40,404 | +30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,645 | €12,645 | -€6,000 | -32.2% |
| Other operating charges | 640/8 | €12,771 | €1,123 | -€11,648 | -91.2% |
| Gross operating margin | 9900 | €220,862 | €244,904 | +€24,041 | +10.9% |
| Operating profit (loss) | 9901 | €54,978 | €56,263 | +€1,285 | +2.3% |
| Financial charges | 65/66B | €311 | €132 | -€178 | -57.4% |
| Recurring financial charges | 65 | €311 | €132 | -€178 | -57.4% |
| Profit (loss) for the period before taxes | 9903 | €54,668 | €56,131 | +€1,463 | +2.7% |
| Income taxes | 67/77 | €15,625 | €14,584 | -€1,041 | -6.7% |
| Profit (loss) for the period | 9904 | €39,043 | €41,547 | +€2,505 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,043 | €41,547 | +€2,505 | +6.4% |
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 28 October 2026 via checked.be.