ML Consultancy: 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 Consultancy
Largest movements
- Receivables after one year -€14,543
no longer reported in 2025 (was €14,543)
- Receivables within one year -€7,687
no longer reported in 2025 (was €7,687)
- Other debts -€53,222
down €53,222 (-98.4%), from €54,094 to €872
- Reserves +€30,427
up €30,427 (+22.7%), from €134,322 to €164,749
- Taxes +€10,658
up €10,658 (+78.8%), from €13,524 to €24,181
- Gross operating margin +€6,294
up €6,294 (+9.3%), from €68,037 to €74,331
- Financial income +€2,134
up €2,134 (+1183.2%), from €180 to €2,314
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 | €196,061 | €174,873 | -€21,189 | -10.8% |
| Current assets | 29/58 | €196,061 | €174,873 | -€21,189 | -10.8% |
| Amounts receivable after more than one year | 29 | €14,543 | - | -€14,543 | |
| Other amounts receivable | 291 | €14,543 | - | -€14,543 | |
| Amounts receivable within one year | 40/41 | €7,687 | - | -€7,687 | |
| Trade receivables | 40 | €7,687 | - | -€7,687 | |
| Current investments | 50/53 | €160,000 | €161,630 | +€1,630 | +1.0% |
| Cash at bank and in hand | 54/58 | €13,817 | €13,243 | -€574 | -4.2% |
| Deferred charges and accrued income | 490/1 | €14 | - | -€14 | |
| Total equity and liabilities | 10/49 | €196,061 | €174,873 | -€21,189 | -10.8% |
| Equity | 10/15 | €136,322 | €166,749 | +€30,427 | +22.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €134,322 | €164,749 | +€30,427 | +22.7% |
| Distributable reserves | 133 | €134,322 | €164,749 | +€30,427 | +22.7% |
| Amounts payable | 17/49 | €59,739 | €8,124 | -€51,615 | -86.4% |
| Amounts payable within one year | 42/48 | €59,739 | €8,124 | -€51,615 | -86.4% |
| Trade debts | 44 | €88 | €225 | +€137 | +156.3% |
| Suppliers | 440/4 | €88 | €225 | +€137 | +156.3% |
| Taxes, remuneration and social security | 45 | €5,558 | €7,027 | +€1,470 | +26.4% |
| Taxes | 450/3 | €5,558 | €7,027 | +€1,470 | +26.4% |
| Other amounts payable | 47/48 | €54,094 | €872 | -€53,222 | -98.4% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €68,037 | €74,331 | +€6,294 | +9.3% |
| Operating profit (loss) | 9901 | €67,467 | €73,745 | +€6,278 | +9.3% |
| Financial income | 75/76B | €180 | €2,314 | +€2,134 | +1183.2% |
| Recurring financial income | 75 | €180 | €2,314 | +€2,134 | +1183.2% |
| Financial charges | 65/66B | €30 | €61 | +€31 | +102.0% |
| Recurring financial charges | 65 | €30 | €61 | +€31 | +102.0% |
| Profit (loss) for the period before taxes | 9903 | €67,618 | €75,999 | +€8,381 | +12.4% |
| Income taxes | 67/77 | €13,524 | €24,181 | +€10,658 | +78.8% |
| Profit (loss) for the period | 9904 | €54,094 | €51,817 | -€2,277 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,094 | €51,817 | -€2,277 | -4.2% |
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 3 October 2026 via checked.be.