ML Consulting: 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 Consulting
Largest movements
- Receivables within one year -€169,610
down €169,610 (-53.9%), from €314,810 to €145,200
- Cash -€156,439
down €156,439 (-68.3%), from €228,920 to €72,481
mainly Contributions, distributions and other (-€548,092) and Tax, wage and social debts (-€79,847)
- Current investments -€70,000
no longer reported in 2026 (was €70,000)
- Reserves -€400,000
down €400,000 (-58.6%), from €683,100 to €283,100
- Other debts +€121,435
up €121,435 (+1214351.1%), from €10 to €121,445
- Tax, wage and social debts -€79,847
down €79,847 (-54.2%), from €147,400 to €67,553
- Debts after one year -€40,100
down €40,100 (-51.3%), from €78,101 to €38,002
- Gross operating margin -€142,125
down €142,125 (-41.8%), from €340,412 to €198,287
- Taxes -€34,176
down €34,176 (-42.7%), from €80,116 to €45,941
- Financial income -€7,851
down €7,851 (-93.3%), from €8,418 to €567
- Financial charges -€4,527
down €4,527 (-54.9%), from €8,248 to €3,721
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €952,343 | €555,581 | -€396,762 | -41.7% |
| Fixed assets | 21/28 | €336,177 | €336,177 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,927 | €2,927 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,927 | €2,927 | = | 0.0% |
| Financial fixed assets | 28 | €333,250 | €333,250 | = | 0.0% |
| Current assets | 29/58 | €616,165 | €219,403 | -€396,762 | -64.4% |
| Amounts receivable within one year | 40/41 | €314,810 | €145,200 | -€169,610 | -53.9% |
| Trade receivables | 40 | €314,810 | €145,200 | -€169,610 | -53.9% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €228,920 | €72,481 | -€156,439 | -68.3% |
| Deferred charges and accrued income | 490/1 | €2,436 | €1,723 | -€713 | -29.3% |
| Total equity and liabilities | 10/49 | €952,343 | €555,581 | -€396,762 | -41.7% |
| Equity | 10/15 | €688,100 | €288,100 | -€400,000 | -58.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €683,100 | €283,100 | -€400,000 | -58.6% |
| Distributable reserves | 133 | €683,100 | €283,100 | -€400,000 | -58.6% |
| Amounts payable | 17/49 | €264,243 | €267,481 | +€3,238 | +1.2% |
| Amounts payable after more than one year | 17 | €78,101 | €38,002 | -€40,100 | -51.3% |
| Financial debts | 170/4 | €78,101 | €38,002 | -€40,100 | -51.3% |
| Amounts payable within one year | 42/48 | €186,141 | €229,479 | +€43,338 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €38,731 | €40,100 | +€1,369 | +3.5% |
| Trade debts | 44 | - | €381 | +€381 | |
| Suppliers | 440/4 | - | €381 | +€381 | |
| Taxes, remuneration and social security | 45 | €147,400 | €67,553 | -€79,847 | -54.2% |
| Taxes | 450/3 | €147,400 | €67,553 | -€79,847 | -54.2% |
| Other amounts payable | 47/48 | €10 | €121,445 | +€121,435 | +1214351.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €845 | - | -€845 | |
| Other operating charges | 640/8 | €1,086 | €1,102 | +€16 | +1.4% |
| Gross operating margin | 9900 | €340,412 | €198,287 | -€142,125 | -41.8% |
| Operating profit (loss) | 9901 | €338,481 | €197,186 | -€141,295 | -41.7% |
| Financial income | 75/76B | €8,418 | €567 | -€7,851 | -93.3% |
| Recurring financial income | 75 | €8,418 | €567 | -€7,851 | -93.3% |
| Financial charges | 65/66B | €8,248 | €3,721 | -€4,527 | -54.9% |
| Recurring financial charges | 65 | €8,248 | €3,721 | -€4,527 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | €338,651 | €194,032 | -€144,619 | -42.7% |
| Income taxes | 67/77 | €80,116 | €45,941 | -€34,176 | -42.7% |
| Profit (loss) for the period | 9904 | €258,535 | €148,092 | -€110,444 | -42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €258,535 | €148,092 | -€110,444 | -42.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.