MMB 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.
MMB CONSULT
Largest movements
- Current investments +€400,000
new in 2025: €400,000
- Receivables within one year +€162,546
up €162,546 (+130.5%), from €124,563 to €287,110
of which Other amounts receivable: +€149,352
- Tangible fixed assets +€101,409
new in 2025: €101,409
- Cash +€53,981
up €53,981 (+7.2%), from €752,209 to €806,190
mainly Net result for the year (+€722,292) and Depreciation (+€24,014)
- Reserves +€720,000
up €720,000 (+130.9%), from €550,000 to €1.3m
- Gross operating margin +€218,746
up €218,746 (+28.6%), from €764,185 to €982,931
- Depreciation +€24,014
new in 2025: €24,014
- Taxes +€23,451
up €23,451 (+11.1%), from €212,196 to €235,648
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 | €876,773 | €1,594,708 | +€717,936 | +81.9% |
| Fixed assets | 21/28 | - | €101,409 | +€101,409 | |
| Tangible fixed assets | 22/27 | - | €101,409 | +€101,409 | |
| Furniture and vehicles | 24 | - | €101,409 | +€101,409 | |
| Current assets | 29/58 | €876,773 | €1,493,300 | +€616,527 | +70.3% |
| Amounts receivable within one year | 40/41 | €124,563 | €287,110 | +€162,546 | +130.5% |
| Trade receivables | 40 | €124,563 | €137,758 | +€13,194 | +10.6% |
| Other amounts receivable | 41 | - | €149,352 | +€149,352 | |
| Current investments | 50/53 | - | €400,000 | +€400,000 | |
| Cash at bank and in hand | 54/58 | €752,209 | €806,190 | +€53,981 | +7.2% |
| Total equity and liabilities | 10/49 | €876,773 | €1,594,708 | +€717,936 | +81.9% |
| Equity | 10/15 | €555,947 | €1,278,240 | +€722,292 | +129.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €550,000 | €1,270,000 | +€720,000 | +130.9% |
| Distributable reserves | 133 | €550,000 | €1,270,000 | +€720,000 | +130.9% |
| Profit (loss) carried forward | 14 | €1,947 | €4,240 | +€2,292 | +117.7% |
| Amounts payable | 17/49 | €320,825 | €316,469 | -€4,357 | -1.4% |
| Amounts payable within one year | 42/48 | €320,825 | €316,469 | -€4,357 | -1.4% |
| Trade debts | 44 | €4,728 | €2,298 | -€2,430 | -51.4% |
| Suppliers | 440/4 | €4,728 | €2,298 | -€2,430 | -51.4% |
| Taxes, remuneration and social security | 45 | €314,037 | €312,176 | -€1,862 | -0.6% |
| Taxes | 450/3 | €303,419 | €312,176 | +€8,757 | +2.9% |
| Remuneration and social security | 454/9 | €10,618 | - | -€10,618 | |
| Other amounts payable | 47/48 | €2,060 | €1,995 | -€65 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €24,014 | +€24,014 | |
| Other operating charges | 640/8 | - | €712 | +€712 | |
| Gross operating margin | 9900 | €764,185 | €982,931 | +€218,746 | +28.6% |
| Operating profit (loss) | 9901 | €764,185 | €958,205 | +€194,020 | +25.4% |
| Financial income | 75/76B | €4 | €1 | -€3 | -80.2% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -80.2% |
| Financial charges | 65/66B | €45 | €265 | +€220 | +488.8% |
| Recurring financial charges | 65 | €45 | €265 | +€220 | +488.8% |
| Profit (loss) for the period before taxes | 9903 | €764,144 | €957,940 | +€193,796 | +25.4% |
| Income taxes | 67/77 | €212,196 | €235,648 | +€23,451 | +11.1% |
| Profit (loss) for the period | 9904 | €551,947 | €722,292 | +€170,345 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | €551,947 | €722,292 | +€170,345 | +30.9% |
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 2 October 2026 via checked.be.