ML CONSULTANCE: 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 CONSULTANCE
Largest movements
- Cash +€38,854
up €38,854 (+101.7%), from €38,191 to €77,045
mainly Net result for the year (+€22,221) and Receivables within one year (+€14,987)
- Receivables within one year -€14,987
down €14,987 (-97.7%), from €15,335 to €348
of which Trade receivables: -€14,777
- Tangible fixed assets +€3,497
new in 2025: €3,497
- Profit (loss) carried forward +€22,221
up €22,221, from €0 to €22,221
- Tax, wage and social debts +€14,439
up €14,439 (+88.0%), from €16,416 to €30,854
- Other debts -€11,269
down €11,269 (-78.8%), from €14,310 to €3,041
- Trade debts +€1,500
up €1,500 (+87.8%), from €1,708 to €3,208
- Gross operating margin -€18,010
down €18,010 (-33.4%), from €53,843 to €35,833
- Other operating charges -€6,351
down €6,351 (-81.7%), from €7,774 to €1,423
- Financial charges -€770
down €770 (-25.3%), from €3,049 to €2,279
- Depreciation +€618
new in 2025: €618
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 | €55,054 | €82,417 | +€27,363 | +49.7% |
| Fixed assets | 21/28 | - | €3,497 | +€3,497 | |
| Tangible fixed assets | 22/27 | - | €3,497 | +€3,497 | |
| Furniture and vehicles | 24 | - | €3,497 | +€3,497 | |
| Current assets | 29/58 | €55,054 | €78,920 | +€23,866 | +43.4% |
| Amounts receivable within one year | 40/41 | €15,335 | €348 | -€14,987 | -97.7% |
| Trade receivables | 40 | €15,125 | €348 | -€14,777 | -97.7% |
| Other amounts receivable | 41 | €210 | - | -€210 | |
| Cash at bank and in hand | 54/58 | €38,191 | €77,045 | +€38,854 | +101.7% |
| Deferred charges and accrued income | 490/1 | €1,527 | €1,527 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €55,054 | €82,417 | +€27,363 | +49.7% |
| Equity | 10/15 | €22,620 | €44,840 | +€22,221 | +98.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €20,120 | €20,120 | = | 0.0% |
| Distributable reserves | 133 | €20,120 | €20,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €22,221 | +€22,221 | |
| Amounts payable | 17/49 | €32,434 | €37,577 | +€5,142 | +15.9% |
| Amounts payable within one year | 42/48 | €32,434 | €37,103 | +€4,669 | +14.4% |
| Trade debts | 44 | €1,708 | €3,208 | +€1,500 | +87.8% |
| Suppliers | 440/4 | €1,708 | €3,208 | +€1,500 | +87.8% |
| Taxes, remuneration and social security | 45 | €16,416 | €30,854 | +€14,439 | +88.0% |
| Taxes | 450/3 | €16,416 | €30,854 | +€14,439 | +88.0% |
| Other amounts payable | 47/48 | €14,310 | €3,041 | -€11,269 | -78.8% |
| Accrued charges and deferred income | 492/3 | - | €473 | +€473 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €618 | +€618 | |
| Other operating charges | 640/8 | €7,774 | €1,423 | -€6,351 | -81.7% |
| Gross operating margin | 9900 | €53,843 | €35,833 | -€18,010 | -33.4% |
| Operating profit (loss) | 9901 | €46,069 | €33,792 | -€12,277 | -26.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +316.7% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +316.7% |
| Financial charges | 65/66B | €3,049 | €2,279 | -€770 | -25.3% |
| Recurring financial charges | 65 | €3,049 | €2,279 | -€770 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €43,020 | €31,514 | -€11,506 | -26.7% |
| Income taxes | 67/77 | €8,900 | €9,293 | +€393 | +4.4% |
| Profit (loss) for the period | 9904 | €34,120 | €22,221 | -€11,899 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,120 | €22,221 | -€11,899 | -34.9% |
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.