ML 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.
ML Consult
Largest movements
- Cash +€1,635
up €1,635 (+74.4%), from €2,198 to €3,833
mainly Net result for the year (+€1,117) and Depreciation (+€877)
- Profit (loss) carried forward +€1,117
up €1,117 (+4.4%), from €25,502 to €26,619
- Tax, wage and social debts +€521
up €521 (+30.1%), from €1,732 to €2,253
- Turnover +€9,500
up €9,500 (+44.6%), from €21,300 to €30,800
- Purchases and services +€8,482
up €8,482 (+42.6%), from €19,913 to €28,394
- Gross operating margin +€1,018
up €1,018 (+73.4%), from €1,387 to €2,406
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 | €42,865 | €44,530 | +€1,666 | +3.9% |
| Fixed assets | 21/28 | €2,523 | €2,472 | -€51 | -2.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €1,696 | €1,646 | -€51 | -3.0% |
| Plant, machinery and equipment | 23 | €1,696 | €1,646 | -€51 | -3.0% |
| Financial fixed assets | 28 | €826 | €826 | = | 0.0% |
| Current assets | 29/58 | €40,342 | €42,058 | +€1,717 | +4.3% |
| Amounts receivable within one year | 40/41 | €38,144 | €38,225 | +€81 | +0.2% |
| Trade receivables | 40 | €35,960 | €37,168 | +€1,209 | +3.4% |
| Other amounts receivable | 41 | €2,184 | €1,057 | -€1,127 | -51.6% |
| Cash at bank and in hand | 54/58 | €2,198 | €3,833 | +€1,635 | +74.4% |
| Total equity and liabilities | 10/49 | €42,865 | €44,530 | +€1,666 | +3.9% |
| Equity | 10/15 | €41,133 | €42,250 | +€1,117 | +2.7% |
| Contributions | 10/11 | €13,624 | €13,624 | = | 0.0% |
| Capital | 10 | €13,624 | €13,624 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €4,968 | €4,968 | = | 0.0% |
| Reserves | 13 | €2,007 | €2,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €880 | €880 | = | 0.0% |
| Legal reserve | 130 | €880 | €880 | = | 0.0% |
| Distributable reserves | 133 | €1,126 | €1,126 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,502 | €26,619 | +€1,117 | +4.4% |
| Amounts payable | 17/49 | €1,732 | €2,280 | +€549 | +31.7% |
| Amounts payable within one year | 42/48 | €1,732 | €2,280 | +€549 | +31.7% |
| Trade debts | 44 | - | €27 | +€27 | |
| Suppliers | 440/4 | - | €27 | +€27 | |
| Taxes, remuneration and social security | 45 | €1,732 | €2,253 | +€521 | +30.1% |
| Taxes | 450/3 | €1,732 | €2,253 | +€521 | +30.1% |
| Turnover | 70 | €21,300 | €30,800 | +€9,500 | +44.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,913 | €28,394 | +€8,482 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712 | €877 | +€165 | +23.2% |
| Gross operating margin | 9900 | €1,387 | €2,406 | +€1,018 | +73.4% |
| Operating profit (loss) | 9901 | €675 | €1,529 | +€853 | +126.3% |
| Financial charges | 65/66B | €21 | €13 | -€8 | -39.4% |
| Recurring financial charges | 65 | €21 | €13 | -€8 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €655 | €1,516 | +€861 | +131.5% |
| Income taxes | 67/77 | €203 | €399 | +€196 | +96.4% |
| Profit (loss) for the period | 9904 | €452 | €1,117 | +€665 | +147.3% |
| Profit (loss) for the period to be appropriated | 9905 | €452 | €1,117 | +€665 | +147.3% |
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 4 October 2026 via checked.be.