MM CONSULTANCY GROUP: what changed
MM CONSULTANCY GROUP
Largest movements
- Cash +€16,213
up €16,213 (+63.2%), from €25,665 to €41,878
mainly Net result for the year (+€30,784) and Tax, wage and social debts (+€6,330)
- Receivables within one year +€11,303
up €11,303 (+54.4%), from €20,767 to €32,070
- Tangible fixed assets +€3,602
up €3,602 (+153%), from €2,351 to €5,954
- Financial fixed assets -€1,550
down €1,550 (-100%), from €1,550 to €0
- Deferred charges and accrued income +€1,355
up €1,355 (+79.8%), from €1,699 to €3,055
- Reserves +€30,784
up €30,784 (+103%), from €29,804 to €60,588
- Tax, wage and social debts +€6,330
up €6,330 (+61.7%), from €10,257 to €16,587
- Trade debts -€6,034
down €6,034 (-92.6%), from €6,514 to €480
- Gross operating margin +€17,306
up €17,306 (+64.7%), from €26,732 to €44,038
- Taxes +€4,173
up €4,173 (+54.4%), from €7,675 to €11,848
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,032 | €82,957 | +€30,924 | +59.4% |
| Fixed assets | 21/28 | €3,901 | €5,954 | +€2,052 | +52.6% |
| Tangible fixed assets | 22/27 | €2,351 | €5,954 | +€3,602 | +153% |
| Furniture and vehicles | 24 | €2,351 | €5,954 | +€3,602 | +153% |
| Financial fixed assets | 28 | €1,550 | €0 | -€1,550 | -100% |
| Current assets | 29/58 | €48,131 | €77,003 | +€28,872 | +60.0% |
| Amounts receivable within one year | 40/41 | €20,767 | €32,070 | +€11,303 | +54.4% |
| Trade receivables | 40 | €20,767 | €32,070 | +€11,303 | +54.4% |
| Cash at bank and in hand | 54/58 | €25,665 | €41,878 | +€16,213 | +63.2% |
| Deferred charges and accrued income | 490/1 | €1,699 | €3,055 | +€1,355 | +79.8% |
| Total equity and liabilities | 10/49 | €52,032 | €82,957 | +€30,924 | +59.4% |
| Equity | 10/15 | €34,804 | €65,588 | +€30,784 | +88.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €29,804 | €60,588 | +€30,784 | +103% |
| Distributable reserves | 133 | €29,804 | €60,588 | +€30,784 | +103% |
| Amounts payable | 17/49 | €17,228 | €17,368 | +€140 | +0.8% |
| Amounts payable within one year | 42/48 | €17,129 | €17,368 | +€239 | +1.4% |
| Trade debts | 44 | €6,514 | €480 | -€6,034 | -92.6% |
| Suppliers | 440/4 | €6,514 | €480 | -€6,034 | -92.6% |
| Taxes, remuneration and social security | 45 | €10,257 | €16,587 | +€6,330 | +61.7% |
| Taxes | 450/3 | €10,257 | €16,587 | +€6,330 | +61.7% |
| Other amounts payable | 47/48 | €358 | €301 | -€57 | -15.9% |
| Accrued charges and deferred income | 492/3 | €99 | €0 | -€99 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135 | €421 | +€286 | +212% |
| Other operating charges | 640/8 | €290 | €220 | -€70 | -24.1% |
| Non-recurring operating charges | 66A | - | €98 | +€98 | |
| Gross operating margin | 9900 | €26,732 | €44,038 | +€17,306 | +64.7% |
| Operating profit (loss) | 9901 | €26,308 | €43,300 | +€16,992 | +64.6% |
| Financial income | 75/76B | €0 | €210 | +€210 | |
| Recurring financial income | 75 | €0 | €210 | +€210 | |
| Financial charges | 65/66B | €1,092 | €878 | -€214 | -19.6% |
| Recurring financial charges | 65 | €1,092 | €878 | -€214 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €25,216 | €42,632 | +€17,416 | +69.1% |
| Income taxes | 67/77 | €7,675 | €11,848 | +€4,173 | +54.4% |
| Profit (loss) for the period | 9904 | €17,540 | €30,784 | +€13,244 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,540 | €30,784 | +€13,244 | +75.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.