MM Consultancy: 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.
MM Consultancy
Largest movements
- Tangible fixed assets -€19,213
down €19,213 (-65.9%), from €29,172 to €9,958
of which Furniture and vehicles: -€16,935
- Cash +€10,036
up €10,036 (+10.6%), from €94,791 to €104,827
mainly Other debts (+€41,631) and Net result for the year (+€25,196)
- Receivables within one year +€7,820
up €7,820 (+47.7%), from €16,408 to €24,227
of which Other amounts receivable: +€7,650
- Other debts +€41,631
up €41,631 (+296%), from €14,070 to €55,701
- Profit (loss) carried forward -€30,000
down €30,000 (-30.0%), from €100,000 to €70,000
- Tax, wage and social debts -€11,041
down €11,041 (-50.7%), from €21,791 to €10,751
of which Taxes: -€11,041
- Trade debts -€2,288
down €2,288 (-89.6%), from €2,553 to €265
- Gross operating margin -€19,333
down €19,333 (-29.8%), from €64,796 to €45,462
- Taxes -€2,913
down €2,913 (-25.5%), from €11,443 to €8,531
- Depreciation -€944
down €944 (-21.6%), from €4,362 to €3,418
- Financial charges +€927
up €927 (+25.6%), from €3,615 to €4,542
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.
Derived cash bridge
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 | €140,913 | €139,216 | -€1,697 | -1.2% |
| Formation expenses | 20 | €412 | €204 | -€208 | -50.6% |
| Fixed assets | 21/28 | €29,172 | €9,958 | -€19,213 | -65.9% |
| Tangible fixed assets | 22/27 | €29,172 | €9,958 | -€19,213 | -65.9% |
| Plant, machinery and equipment | 23 | €2,328 | €2,085 | -€243 | -10.4% |
| Furniture and vehicles | 24 | €18,102 | €1,166 | -€16,935 | -93.6% |
| Leasing and similar rights | 25 | €8,743 | €6,708 | -€2,035 | -23.3% |
| Current assets | 29/58 | €111,330 | €129,054 | +€17,725 | +15.9% |
| Amounts receivable within one year | 40/41 | €16,408 | €24,227 | +€7,820 | +47.7% |
| Trade receivables | 40 | €16,408 | €16,577 | +€169 | +1.0% |
| Other amounts receivable | 41 | - | €7,650 | +€7,650 | |
| Cash at bank and in hand | 54/58 | €94,791 | €104,827 | +€10,036 | +10.6% |
| Deferred charges and accrued income | 490/1 | €131 | €0 | -€131 | -100% |
| Total equity and liabilities | 10/49 | €140,913 | €139,216 | -€1,697 | -1.2% |
| Equity | 10/15 | €102,500 | €72,500 | -€30,000 | -29.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,000 | €70,000 | -€30,000 | -30.0% |
| Amounts payable | 17/49 | €38,413 | €66,716 | +€28,303 | +73.7% |
| Amounts payable within one year | 42/48 | €38,413 | €66,716 | +€28,303 | +73.7% |
| Trade debts | 44 | €2,553 | €265 | -€2,288 | -89.6% |
| Suppliers | 440/4 | €2,553 | €265 | -€2,288 | -89.6% |
| Taxes, remuneration and social security | 45 | €21,791 | €10,751 | -€11,041 | -50.7% |
| Taxes | 450/3 | €21,791 | €10,751 | -€11,041 | -50.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,070 | €55,701 | +€41,631 | +296% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,362 | €3,418 | -€944 | -21.6% |
| Other operating charges | 640/8 | €2,070 | €1,548 | -€522 | -25.2% |
| Non-recurring operating charges | 66A | - | €2,228 | +€2,228 | |
| Gross operating margin | 9900 | €64,796 | €45,462 | -€19,333 | -29.8% |
| Operating profit (loss) | 9901 | €58,363 | €38,269 | -€20,094 | -34.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €3,615 | €4,542 | +€927 | +25.6% |
| Recurring financial charges | 65 | €3,615 | €4,542 | +€927 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €54,751 | €33,727 | -€21,024 | -38.4% |
| Income taxes | 67/77 | €11,443 | €8,531 | -€2,913 | -25.5% |
| Profit (loss) for the period | 9904 | €43,308 | €25,196 | -€18,112 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,308 | €25,196 | -€18,112 | -41.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.