MMC² BUILDING CONSULTING: what changed
What changed
MMC² BUILDING CONSULTING
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
filed annual accounts (NBB)
Net result for the year
€14,829
2024 · €55,190-€40,361
Equity
€96,531
2024 · €81,702+€14,829
Cash
€21,733
2024 · €14,715+€7,018
Balance sheet total
€347,251
2024 · €341,509+€5,741
Largest movements
Assets
- Cash +€7,018
up €7,018 (+47.7%), from €14,715 to €21,733
mainly Net result for the year (+€14,829) and Trade debts (+€11,113)
Equity and liabilities
- Debts after one year -€19,870
down €19,870 (-35.8%), from €55,492 to €35,622
- Profit (loss) carried forward +€14,829
up €14,829 (+23.5%), from €63,102 to €77,931
- Trade debts +€11,113
up €11,113 (+37.2%), from €29,901 to €41,015
- Current portion of long-term debt +€4,986
up €4,986 (+26.2%), from €19,050 to €24,037
- Other debts -€4,695
down €4,695 (-3.7%), from €125,396 to €120,701
Income statement
- Gross operating margin -€48,955
down €48,955 (-57.6%), from €84,948 to €35,993
- Taxes -€9,365
down €9,365 (-50.3%), from €18,625 to €9,260
- Financial charges +€984
up €984 (+8.3%), from €11,816 to €12,800
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.
Result 2024
€55,190
Gross operating margin
-€48,955
Depreciation
-€577
Other operating charges
+€823
Financial income
-€32
Financial charges
-€984
Taxes
+€9,365
Result 2025
€14,829
raises the resultlowers the result
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.
From operations
+€22,952
Investment
-€1,050
Financing
-€14,884
Cash 2024
€14,715
From operations (derived)
+€22,952
Net result for the year
+€14,829
Depreciation
+€1,802
Receivables within one year
-€573
Deferred charges and accrued income
+€1,098
Trade debts
+€11,113
Tax, wage and social debts
-€1,623
Other debts
-€4,695
Accrued charges and deferred income
+€1,000
Investment (derived)
-€1,050
Investment in fixed assets (net)
-€1,050
Financing
-€14,884
Debts after one year
-€19,870
Current portion of long-term debt
+€4,986
Cash 2025
€21,733
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,509 | €347,251 | +€5,741 | +1.7% |
| Fixed assets | 21/28 | €63,090 | €62,338 | -€752 | -1.2% |
| Tangible fixed assets | 22/27 | €3,870 | €3,118 | -€752 | -19.4% |
| Furniture and vehicles | 24 | €2,848 | €2,549 | -€298 | -10.5% |
| Leasing and similar rights | 25 | €1,022 | €569 | -€453 | -44.4% |
| Financial fixed assets | 28 | €59,220 | €59,220 | = | 0.0% |
| Current assets | 29/58 | €278,420 | €284,913 | +€6,493 | +2.3% |
| Amounts receivable after more than one year | 29 | €110,000 | €110,000 | = | 0.0% |
| Other amounts receivable | 291 | €110,000 | €110,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €151,140 | €151,713 | +€573 | +0.4% |
| Trade receivables | 40 | €43,182 | €23,655 | -€19,527 | -45.2% |
| Other amounts receivable | 41 | €107,958 | €128,058 | +€20,100 | +18.6% |
| Cash at bank and in hand | 54/58 | €14,715 | €21,733 | +€7,018 | +47.7% |
| Deferred charges and accrued income | 490/1 | €2,565 | €1,466 | -€1,098 | -42.8% |
| Total equity and liabilities | 10/49 | €341,509 | €347,251 | +€5,741 | +1.7% |
| Equity | 10/15 | €81,702 | €96,531 | +€14,829 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,102 | €77,931 | +€14,829 | +23.5% |
| Amounts payable | 17/49 | €259,807 | €250,719 | -€9,088 | -3.5% |
| Amounts payable after more than one year | 17 | €55,492 | €35,622 | -€19,870 | -35.8% |
| Financial debts | 170/4 | €55,492 | €35,622 | -€19,870 | -35.8% |
| Amounts payable within one year | 42/48 | €204,315 | €214,097 | +€9,782 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €19,050 | €24,037 | +€4,986 | +26.2% |
| Trade debts | 44 | €29,901 | €41,015 | +€11,113 | +37.2% |
| Suppliers | 440/4 | €29,901 | €41,015 | +€11,113 | +37.2% |
| Taxes, remuneration and social security | 45 | €29,968 | €28,345 | -€1,623 | -5.4% |
| Taxes | 450/3 | €29,968 | €28,345 | -€1,623 | -5.4% |
| Other amounts payable | 47/48 | €125,396 | €120,701 | -€4,695 | -3.7% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,224 | €1,802 | +€577 | +47.1% |
| Other operating charges | 640/8 | €1,747 | €924 | -€823 | -47.1% |
| Gross operating margin | 9900 | €84,948 | €35,993 | -€48,955 | -57.6% |
| Operating profit (loss) | 9901 | €81,976 | €33,267 | -€48,710 | -59.4% |
| Financial income | 75/76B | €3,654 | €3,622 | -€32 | -0.9% |
| Recurring financial income | 75 | €3,654 | €3,622 | -€32 | -0.9% |
| Financial charges | 65/66B | €11,816 | €12,800 | +€984 | +8.3% |
| Recurring financial charges | 65 | €11,816 | €12,800 | +€984 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €73,815 | €24,089 | -€49,726 | -67.4% |
| Income taxes | 67/77 | €18,625 | €9,260 | -€9,365 | -50.3% |
| Profit (loss) for the period | 9904 | €55,190 | €14,829 | -€40,361 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,190 | €14,829 | -€40,361 | -73.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 8 November 2026 via checked.be.