ML BTECH CONSULTING: 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.
ML BTECH CONSULTING
Largest movements
- Cash +€12,965
up €12,965 (+20.3%), from €63,863 to €76,829
mainly Net result for the year (+€62,563) and Depreciation (+€3,207)
- Receivables within one year +€6,939
up €6,939 (+39.9%), from €17,385 to €24,324
of which Trade receivables: +€6,939
- Tangible fixed assets -€3,419
down €3,419 (-34.3%), from €9,960 to €6,541
of which Furniture and vehicles: -€4,969
- Profit (loss) carried forward +€62,563
up €62,563 (+406.4%), from €15,394 to €77,958
- Other debts -€34,000
no longer reported in 2025 (was €34,000)
- Trade debts -€7,318
down €7,318 (-93.6%), from €7,815 to €496
- Tax, wage and social debts -€4,459
down €4,459 (-32.0%), from €13,938 to €9,479
of which Taxes: -€4,331
- Gross operating margin +€13,140
up €13,140 (+17.8%), from €73,831 to €86,971
- Taxes +€4,594
up €4,594 (+34.7%), from €13,228 to €17,822
- Financial charges +€2,522
up €2,522 (+1526.8%), from €165 to €2,687
- Depreciation -€956
down €956 (-23.0%), from €4,162 to €3,207
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 | €91,608 | €108,393 | +€16,786 | +18.3% |
| Fixed assets | 21/28 | €9,960 | €6,841 | -€3,119 | -31.3% |
| Tangible fixed assets | 22/27 | €9,960 | €6,541 | -€3,419 | -34.3% |
| Furniture and vehicles | 24 | €9,960 | €4,991 | -€4,969 | -49.9% |
| Other tangible fixed assets | 26 | - | €1,550 | +€1,550 | |
| Financial fixed assets | 28 | - | €300 | +€300 | |
| Current assets | 29/58 | €81,648 | €101,552 | +€19,905 | +24.4% |
| Amounts receivable within one year | 40/41 | €17,385 | €24,324 | +€6,939 | +39.9% |
| Trade receivables | 40 | €13,613 | €20,552 | +€6,939 | +51.0% |
| Other amounts receivable | 41 | €3,772 | €3,772 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €63,863 | €76,829 | +€12,965 | +20.3% |
| Deferred charges and accrued income | 490/1 | €400 | €400 | = | 0.0% |
| Total equity and liabilities | 10/49 | €91,608 | €108,393 | +€16,786 | +18.3% |
| Equity | 10/15 | €35,854 | €98,418 | +€62,563 | +174.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,394 | €77,958 | +€62,563 | +406.4% |
| Amounts payable | 17/49 | €55,753 | €9,975 | -€45,778 | -82.1% |
| Amounts payable within one year | 42/48 | €55,753 | €9,975 | -€45,778 | -82.1% |
| Trade debts | 44 | €7,815 | €496 | -€7,318 | -93.6% |
| Suppliers | 440/4 | €7,815 | €496 | -€7,318 | -93.6% |
| Taxes, remuneration and social security | 45 | €13,938 | €9,479 | -€4,459 | -32.0% |
| Taxes | 450/3 | €13,810 | €9,479 | -€4,331 | -31.4% |
| Remuneration and social security | 454/9 | €129 | - | -€129 | |
| Other amounts payable | 47/48 | €34,000 | - | -€34,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,162 | €3,207 | -€956 | -23.0% |
| Other operating charges | 640/8 | €899 | €693 | -€205 | -22.8% |
| Gross operating margin | 9900 | €73,831 | €86,971 | +€13,140 | +17.8% |
| Operating profit (loss) | 9901 | €68,770 | €83,071 | +€14,301 | +20.8% |
| Financial charges | 65/66B | €165 | €2,687 | +€2,522 | +1526.8% |
| Recurring financial charges | 65 | €165 | €2,687 | +€2,522 | +1526.8% |
| Profit (loss) for the period before taxes | 9903 | €68,605 | €80,385 | +€11,780 | +17.2% |
| Income taxes | 67/77 | €13,228 | €17,822 | +€4,594 | +34.7% |
| Profit (loss) for the period | 9904 | €55,377 | €62,563 | +€7,186 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,377 | €62,563 | +€7,186 | +13.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.