MMS MANAGEMENT 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 MANAGEMENT CONSULTING
Largest movements
- Current investments +€200,051
new in 2025: €200,051
- Receivables within one year -€168,131
down €168,131 (-82.6%), from €203,634 to €35,502
of which Trade receivables: -€176,659
- Tangible fixed assets -€5,828
down €5,828 (-10.1%), from €57,887 to €52,059
of which Plant, machinery and equipment: -€7,244
- Reserves +€57,524
up €57,524 (+27.2%), from €211,509 to €269,033
- Trade debts -€36,040
down €36,040 (-95.9%), from €37,573 to €1,533
- Tax, wage and social debts +€13,490
up €13,490 (+36.1%), from €37,355 to €50,845
- Other debts -€6,985
down €6,985 (-15.5%), from €45,130 to €38,145
- Gross operating margin -€147,905
down €147,905 (-62.9%), from €235,136 to €87,231
- Taxes -€35,739
down €35,739 (-68.2%), from €52,368 to €16,629
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 | €340,167 | €367,660 | +€27,493 | +8.1% |
| Fixed assets | 21/28 | €57,887 | €52,059 | -€5,828 | -10.1% |
| Tangible fixed assets | 22/27 | €57,887 | €52,059 | -€5,828 | -10.1% |
| Plant, machinery and equipment | 23 | €55,933 | €48,689 | -€7,244 | -13.0% |
| Furniture and vehicles | 24 | €1,954 | €3,370 | +€1,416 | +72.5% |
| Current assets | 29/58 | €282,280 | €315,601 | +€33,321 | +11.8% |
| Amounts receivable within one year | 40/41 | €203,634 | €35,502 | -€168,131 | -82.6% |
| Trade receivables | 40 | €203,634 | €26,975 | -€176,659 | -86.8% |
| Other amounts receivable | 41 | - | €8,527 | +€8,527 | |
| Current investments | 50/53 | - | €200,051 | +€200,051 | |
| Cash at bank and in hand | 54/58 | €76,725 | €76,429 | -€295 | -0.4% |
| Deferred charges and accrued income | 490/1 | €1,922 | €3,618 | +€1,697 | +88.3% |
| Total equity and liabilities | 10/49 | €340,167 | €367,660 | +€27,493 | +8.1% |
| Equity | 10/15 | €217,509 | €275,033 | +€57,524 | +26.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €211,509 | €269,033 | +€57,524 | +27.2% |
| Distributable reserves | 133 | €211,509 | €269,033 | +€57,524 | +27.2% |
| Amounts payable | 17/49 | €122,658 | €92,627 | -€30,032 | -24.5% |
| Amounts payable within one year | 42/48 | €120,059 | €90,524 | -€29,535 | -24.6% |
| Trade debts | 44 | €37,573 | €1,533 | -€36,040 | -95.9% |
| Suppliers | 440/4 | €37,573 | €1,533 | -€36,040 | -95.9% |
| Taxes, remuneration and social security | 45 | €37,355 | €50,845 | +€13,490 | +36.1% |
| Taxes | 450/3 | €37,355 | €50,845 | +€13,490 | +36.1% |
| Other amounts payable | 47/48 | €45,130 | €38,145 | -€6,985 | -15.5% |
| Accrued charges and deferred income | 492/3 | €2,600 | €2,103 | -€497 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,178 | €7,838 | +€660 | +9.2% |
| Other operating charges | 640/8 | €323 | €408 | +€85 | +26.4% |
| Gross operating margin | 9900 | €235,136 | €87,231 | -€147,905 | -62.9% |
| Operating profit (loss) | 9901 | €227,635 | €78,985 | -€148,650 | -65.3% |
| Financial income | 75/76B | €242 | €97 | -€145 | -60.0% |
| Recurring financial income | 75 | €242 | €97 | -€145 | -60.0% |
| Financial charges | 65/66B | €6,310 | €4,928 | -€1,382 | -21.9% |
| Recurring financial charges | 65 | €6,310 | €4,928 | -€1,382 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €221,567 | €74,153 | -€147,413 | -66.5% |
| Income taxes | 67/77 | €52,368 | €16,629 | -€35,739 | -68.2% |
| Profit (loss) for the period | 9904 | €169,199 | €57,524 | -€111,674 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €169,199 | €57,524 | -€111,674 | -66.0% |
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 15 October 2026 via checked.be.