MMS 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.
MMS Consulting
Largest movements
- Receivables within one year -€9,773
down €9,773 (-26.6%), from €36,764 to €26,992
of which Trade receivables: -€8,705
- Tangible fixed assets -€9,536
down €9,536 (-32.1%), from €29,704 to €20,168
of which Furniture and vehicles: -€7,913
- Profit (loss) carried forward -€25,593
down €25,593 (-448%), from -€5,718 to -€31,310
- Tax, wage and social debts +€11,812
new in 2025: €11,812
- Advances received -€5,604
no longer reported in 2025 (was €5,604)
- Other debts -€2,628
down €2,628 (-5.4%), from €48,585 to €45,957
- Trade debts +€1,487
new in 2025: €1,487
- Gross operating margin -€40,009
down €40,009, from €31,643 to -€8,366
- Depreciation -€1,938
down €1,938 (-14.4%), from €13,433 to €11,494
- Staff costs +€1,371
up €1,371 (+154%), from €890 to €2,261
- Taxes +€1,276
up €1,276, from -€28 to €1,247
- Financial charges +€432
up €432 (+163%), from €264 to €697
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,468 | €47,160 | -€19,309 | -29.0% |
| Fixed assets | 21/28 | €29,704 | €20,168 | -€9,536 | -32.1% |
| Tangible fixed assets | 22/27 | €29,704 | €20,168 | -€9,536 | -32.1% |
| Plant, machinery and equipment | 23 | €4,159 | €2,536 | -€1,623 | -39.0% |
| Furniture and vehicles | 24 | €25,545 | €17,631 | -€7,913 | -31.0% |
| Current assets | 29/58 | €36,764 | €26,992 | -€9,773 | -26.6% |
| Amounts receivable within one year | 40/41 | €36,764 | €26,992 | -€9,773 | -26.6% |
| Trade receivables | 40 | €35,697 | €26,992 | -€8,705 | -24.4% |
| Other amounts receivable | 41 | €1,068 | - | -€1,068 | |
| Total equity and liabilities | 10/49 | €66,468 | €47,160 | -€19,309 | -29.0% |
| Equity | 10/15 | €8,227 | -€17,366 | -€25,593 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €12,944 | €12,944 | = | 0.0% |
| Distributable reserves | 133 | €12,944 | €12,944 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,718 | -€31,310 | -€25,593 | -448% |
| Amounts payable | 17/49 | €58,242 | €64,526 | +€6,284 | +10.8% |
| Amounts payable within one year | 42/48 | €58,242 | €64,526 | +€6,284 | +10.8% |
| Financial debts | 43 | €4,053 | €5,270 | +€1,217 | +30.0% |
| Credit institutions | 430/8 | €4,053 | €5,270 | +€1,217 | +30.0% |
| Trade debts | 44 | - | €1,487 | +€1,487 | |
| Suppliers | 440/4 | - | €1,487 | +€1,487 | |
| Advances received on contracts in progress | 46 | €5,604 | - | -€5,604 | |
| Taxes, remuneration and social security | 45 | - | €11,812 | +€11,812 | |
| Taxes | 450/3 | - | €11,812 | +€11,812 | |
| Other amounts payable | 47/48 | €48,585 | €45,957 | -€2,628 | -5.4% |
| Remuneration, social security and pensions | 62 | €890 | €2,261 | +€1,371 | +154% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,433 | €11,494 | -€1,938 | -14.4% |
| Other operating charges | 640/8 | €1,345 | €1,527 | +€181 | +13.5% |
| Gross operating margin | 9900 | €31,643 | -€8,366 | -€40,009 | |
| Operating profit (loss) | 9901 | €15,975 | -€23,648 | -€39,624 | |
| Financial charges | 65/66B | €264 | €697 | +€432 | +163% |
| Recurring financial charges | 65 | €264 | €697 | +€432 | +163% |
| Profit (loss) for the period before taxes | 9903 | €15,711 | -€24,345 | -€40,056 | |
| Income taxes | 67/77 | -€28 | €1,247 | +€1,276 | |
| Profit (loss) for the period | 9904 | €15,739 | -€25,593 | -€41,332 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,739 | -€25,593 | -€41,332 |
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 17 October 2026 via checked.be.