MMG Consulting: 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.
MMG Consulting
Largest movements
- Current investments -€11,038
down €11,038 (-12.0%), from €92,000 to €80,962
- Tangible fixed assets -€10,406
down €10,406 (-3.6%), from €288,385 to €277,979
of which Land and buildings: -€9,242
- Receivables within one year +€4,575
up €4,575 (+21.7%), from €21,121 to €25,696
of which Other amounts receivable: +€3,393
- Debts after one year -€11,410
down €11,410 (-5.6%), from €203,994 to €192,584
- Gross operating margin -€13,937
down €13,937 (-13.2%), from €105,409 to €91,472
- Depreciation +€9,885
up €9,885 (+1,894%), from €522 to €10,406
- Financial charges +€6,904
up €6,904 (+128%), from €5,380 to €12,284
- Taxes -€6,401
down €6,401 (-28.4%), from €22,537 to €16,136
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 | €409,955 | €395,036 | -€14,919 | -3.6% |
| Fixed assets | 21/28 | €288,385 | €278,269 | -€10,116 | -3.5% |
| Tangible fixed assets | 22/27 | €288,385 | €277,979 | -€10,406 | -3.6% |
| Land and buildings | 22 | €277,112 | €267,870 | -€9,242 | -3.3% |
| Other tangible fixed assets | 26 | €11,273 | €10,109 | -€1,164 | -10.3% |
| Financial fixed assets | 28 | - | €290 | +€290 | |
| Current assets | 29/58 | €121,569 | €116,767 | -€4,802 | -4.0% |
| Amounts receivable within one year | 40/41 | €21,121 | €25,696 | +€4,575 | +21.7% |
| Trade receivables | 40 | €20,217 | €21,399 | +€1,182 | +5.8% |
| Other amounts receivable | 41 | €904 | €4,297 | +€3,393 | +375% |
| Current investments | 50/53 | €92,000 | €80,962 | -€11,038 | -12.0% |
| Cash at bank and in hand | 54/58 | €6,523 | €6,870 | +€347 | +5.3% |
| Deferred charges and accrued income | 490/1 | €1,926 | €3,239 | +€1,313 | +68.2% |
| Total equity and liabilities | 10/49 | €409,955 | €395,036 | -€14,919 | -3.6% |
| Equity | 10/15 | €12,610 | €10,000 | -€2,610 | -20.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,610 | €0 | -€2,610 | -100% |
| Distributable reserves | 133 | €2,610 | €0 | -€2,610 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €397,345 | €385,036 | -€12,309 | -3.1% |
| Amounts payable after more than one year | 17 | €203,994 | €192,584 | -€11,410 | -5.6% |
| Financial debts | 170/4 | €203,994 | €192,584 | -€11,410 | -5.6% |
| Amounts payable within one year | 42/48 | €193,351 | €192,452 | -€899 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €11,006 | €11,410 | +€404 | +3.7% |
| Trade debts | 44 | €310 | €4,216 | +€3,905 | +1,258% |
| Suppliers | 440/4 | €310 | €4,216 | +€3,905 | +1,258% |
| Taxes, remuneration and social security | 45 | €12,035 | €10,091 | -€1,944 | -16.2% |
| Taxes | 450/3 | €12,035 | €10,091 | -€1,944 | -16.2% |
| Other amounts payable | 47/48 | €170,000 | €166,736 | -€3,264 | -1.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522 | €10,406 | +€9,885 | +1,894% |
| Other operating charges | 640/8 | €1,985 | €1,246 | -€739 | -37.2% |
| Gross operating margin | 9900 | €105,409 | €91,472 | -€13,937 | -13.2% |
| Operating profit (loss) | 9901 | €102,902 | €79,820 | -€23,082 | -22.4% |
| Financial income | 75/76B | €6 | €692 | +€686 | +12,275% |
| Recurring financial income | 75 | €6 | €692 | +€686 | +12,275% |
| Financial charges | 65/66B | €5,380 | €12,284 | +€6,904 | +128% |
| Recurring financial charges | 65 | €5,380 | €12,284 | +€6,904 | +128% |
| Profit (loss) for the period before taxes | 9903 | €97,528 | €68,228 | -€29,299 | -30.0% |
| Income taxes | 67/77 | €22,537 | €16,136 | -€6,401 | -28.4% |
| Profit (loss) for the period | 9904 | €74,991 | €52,093 | -€22,898 | -30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €74,991 | €52,093 | -€22,898 | -30.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.