MM 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.
MM Consult
Largest movements
- Tangible fixed assets -€7,119
no longer reported in 2025 (was €7,119)
- Cash +€2,487
up €2,487 (+588.3%), from €423 to €2,910
mainly Depreciation (+€7,119) and Tax, wage and social debts (+€692)
- Deferred charges and accrued income +€1,401
new in 2025: €1,401
- Receivables within one year -€148
down €148 (-8.6%), from €1,721 to €1,573
of which Other amounts receivable: -€148
- Other debts -€3,400
down €3,400 (-2.4%), from €141,026 to €137,626
- Tax, wage and social debts +€692
up €692 (+154.8%), from €447 to €1,140
- Trade debts -€591
down €591 (-98.5%), from €600 to €9
- Gross operating margin -€591
down €591 (-5.1%), from €11,483 to €10,892
- Depreciation -€501
down €501 (-6.6%), from €7,620 to €7,119
- Taxes +€259
up €259 (+12.0%), from €2,152 to €2,412
- Other operating charges +€228
up €228 (+19.4%), from €1,175 to €1,402
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 | €9,262 | €5,884 | -€3,378 | -36.5% |
| Fixed assets | 21/28 | €7,119 | - | -€7,119 | |
| Tangible fixed assets | 22/27 | €7,119 | - | -€7,119 | |
| Furniture and vehicles | 24 | €7,119 | - | -€7,119 | |
| Current assets | 29/58 | €2,143 | €5,884 | +€3,741 | +174.5% |
| Amounts receivable within one year | 40/41 | €1,721 | €1,573 | -€148 | -8.6% |
| Trade receivables | 40 | €1,573 | €1,573 | = | 0.0% |
| Other amounts receivable | 41 | €148 | - | -€148 | |
| Cash at bank and in hand | 54/58 | €423 | €2,910 | +€2,487 | +588.3% |
| Deferred charges and accrued income | 490/1 | - | €1,401 | +€1,401 | |
| Total equity and liabilities | 10/49 | €9,262 | €5,884 | -€3,378 | -36.5% |
| Equity | 10/15 | -€132,811 | -€132,890 | -€80 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,271 | -€153,350 | -€80 | -0.1% |
| Amounts payable | 17/49 | €142,073 | €138,774 | -€3,299 | -2.3% |
| Amounts payable within one year | 42/48 | €142,073 | €138,774 | -€3,299 | -2.3% |
| Trade debts | 44 | €600 | €9 | -€591 | -98.5% |
| Suppliers | 440/4 | €600 | €9 | -€591 | -98.5% |
| Taxes, remuneration and social security | 45 | €447 | €1,140 | +€692 | +154.8% |
| Taxes | 450/3 | €447 | €1,140 | +€692 | +154.8% |
| Other amounts payable | 47/48 | €141,026 | €137,626 | -€3,400 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,620 | €7,119 | -€501 | -6.6% |
| Other operating charges | 640/8 | €1,175 | €1,402 | +€228 | +19.4% |
| Gross operating margin | 9900 | €11,483 | €10,892 | -€591 | -5.1% |
| Operating profit (loss) | 9901 | €2,689 | €2,371 | -€318 | -11.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €46 | €42 | -€3 | -7.4% |
| Recurring financial charges | 65 | €46 | €42 | -€3 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €2,643 | €2,332 | -€311 | -11.8% |
| Income taxes | 67/77 | €2,152 | €2,412 | +€259 | +12.0% |
| Profit (loss) for the period | 9904 | €491 | -€80 | -€570 | |
| Profit (loss) for the period to be appropriated | 9905 | €491 | -€80 | -€570 |
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.