MMSConsulting: 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.
MMSConsulting
Largest movements
- Receivables within one year +€28,536
up €28,536 (+395.7%), from €7,211 to €35,747
of which Trade receivables: +€28,515
- Deferred charges and accrued income +€22,106
up €22,106 (+4194.3%), from €527 to €22,633
- Tangible fixed assets +€11,889
up €11,889 (+171.6%), from €6,927 to €18,816
of which Furniture and vehicles: +€12,177
- Cash -€6,824
down €6,824 (-55.2%), from €12,362 to €5,538
mainly Receivables within one year (-€28,536) and Deferred charges and accrued income (-€22,106)
- Reserves +€30,529
up €30,529 (+142.1%), from €21,479 to €52,008
- Trade debts +€12,602
up €12,602 (+5060.1%), from €249 to €12,851
- Tax, wage and social debts +€10,994
up €10,994 (+100.4%), from €10,954 to €21,948
- Other debts +€3,626
up €3,626 (+876.4%), from €414 to €4,040
- Gross operating margin +€18,436
up €18,436 (+51.4%), from €35,876 to €54,312
- Taxes +€5,729
up €5,729 (+92.0%), from €6,224 to €11,953
- Other operating charges -€3,183
down €3,183 (-63.5%), from €5,016 to €1,833
- Financial income +€792
new in 2025: €792
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 | €39,176 | €94,883 | +€55,707 | +142.2% |
| Fixed assets | 21/28 | €6,927 | €18,816 | +€11,889 | +171.6% |
| Tangible fixed assets | 22/27 | €6,927 | €18,816 | +€11,889 | +171.6% |
| Plant, machinery and equipment | 23 | €4,680 | €4,392 | -€288 | -6.2% |
| Furniture and vehicles | 24 | €2,247 | €14,423 | +€12,177 | +542.0% |
| Current assets | 29/58 | €32,249 | €76,067 | +€43,818 | +135.9% |
| Amounts receivable after more than one year | 29 | €12,149 | €12,149 | = | 0.0% |
| Other amounts receivable | 291 | €12,149 | €12,149 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,211 | €35,747 | +€28,536 | +395.7% |
| Trade receivables | 40 | €7,188 | €35,703 | +€28,515 | +396.7% |
| Other amounts receivable | 41 | €24 | €44 | +€21 | +88.0% |
| Cash at bank and in hand | 54/58 | €12,362 | €5,538 | -€6,824 | -55.2% |
| Deferred charges and accrued income | 490/1 | €527 | €22,633 | +€22,106 | +4194.3% |
| Total equity and liabilities | 10/49 | €39,176 | €94,883 | +€55,707 | +142.2% |
| Equity | 10/15 | €25,361 | €55,008 | +€29,647 | +116.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €21,479 | €52,008 | +€30,529 | +142.1% |
| Distributable reserves | 133 | €21,479 | €52,008 | +€30,529 | +142.1% |
| Profit (loss) carried forward | 14 | €882 | €0 | -€882 | -100.0% |
| Amounts payable | 17/49 | €13,815 | €39,875 | +€26,059 | +188.6% |
| Amounts payable after more than one year | 17 | €899 | €0 | -€899 | -100.0% |
| Financial debts | 170/4 | €899 | €0 | -€899 | -100.0% |
| Amounts payable within one year | 42/48 | €12,916 | €39,875 | +€26,959 | +208.7% |
| Current portion of amounts payable after more than one year | 42 | €1,299 | €899 | -€400 | -30.8% |
| Financial debts | 43 | - | €136 | +€136 | |
| Credit institutions | 430/8 | - | €136 | +€136 | |
| Trade debts | 44 | €249 | €12,851 | +€12,602 | +5060.1% |
| Suppliers | 440/4 | €249 | €12,851 | +€12,602 | +5060.1% |
| Taxes, remuneration and social security | 45 | €10,954 | €21,948 | +€10,994 | +100.4% |
| Taxes | 450/3 | €10,954 | €21,948 | +€10,994 | +100.4% |
| Other amounts payable | 47/48 | €414 | €4,040 | +€3,626 | +876.4% |
| Remuneration, social security and pensions | 62 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,220 | €4,180 | -€40 | -1.0% |
| Other operating charges | 640/8 | €5,016 | €1,833 | -€3,183 | -63.5% |
| Gross operating margin | 9900 | €35,876 | €54,312 | +€18,436 | +51.4% |
| Operating profit (loss) | 9901 | €26,389 | €48,050 | +€21,660 | +82.1% |
| Financial income | 75/76B | - | €792 | +€792 | |
| Recurring financial income | 75 | - | €792 | +€792 | |
| Financial charges | 65/66B | €6,828 | €7,241 | +€414 | +6.1% |
| Recurring financial charges | 65 | €6,828 | €7,241 | +€414 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €19,562 | €41,600 | +€22,038 | +112.7% |
| Income taxes | 67/77 | €6,224 | €11,953 | +€5,729 | +92.0% |
| Profit (loss) for the period | 9904 | €13,338 | €29,647 | +€16,310 | +122.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,338 | €29,647 | +€16,310 | +122.3% |
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 5 October 2026 via checked.be.