MO2 CONSULTING: 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.
MO2 CONSULTING
Largest movements
- Cash +€61,810
up €61,810 (+134.5%), from €45,944 to €107,754
mainly Net result for the year (+€102,405) and Tax, wage and social debts (+€23,576)
- Receivables within one year +€28,760
up €28,760 (+165.4%), from €17,387 to €46,147
of which Trade receivables: +€18,671
- Deferred charges and accrued income +€6,278
up €6,278 (+1556.3%), from €403 to €6,682
- Profit (loss) carried forward +€102,405
up €102,405 (+301.9%), from €33,925 to €136,330
- Tax, wage and social debts +€23,576
up €23,576 (+86.6%), from €27,215 to €50,791
of which Taxes: +€24,226
- Debts after one year -€14,892
down €14,892 (-100.0%), from €14,892 to €0
- Other debts -€6,182
down €6,182 (-100.0%), from €6,182 to €0
- Current portion of long-term debt -€5,470
down €5,470 (-100.0%), from €5,470 to €0
- Gross operating margin +€95,897
up €95,897 (+198.0%), from €48,422 to €144,319
- Taxes +€21,703
up €21,703 (+213.3%), from €10,176 to €31,879
- Other operating charges +€2,382
up €2,382 (+113.8%), from €2,093 to €4,475
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 | €92,023 | €189,388 | +€97,365 | +105.8% |
| Fixed assets | 21/28 | €28,289 | €28,806 | +€517 | +1.8% |
| Tangible fixed assets | 22/27 | €28,289 | €28,806 | +€517 | +1.8% |
| Land and buildings | 22 | €3,211 | €18,961 | +€15,750 | +490.5% |
| Plant, machinery and equipment | 23 | €1,102 | €742 | -€360 | -32.7% |
| Furniture and vehicles | 24 | €23,976 | €4,333 | -€19,643 | -81.9% |
| Other tangible fixed assets | 26 | - | €4,770 | +€4,770 | |
| Current assets | 29/58 | €63,734 | €160,582 | +€96,848 | +152.0% |
| Amounts receivable within one year | 40/41 | €17,387 | €46,147 | +€28,760 | +165.4% |
| Trade receivables | 40 | €17,387 | €36,058 | +€18,671 | +107.4% |
| Other amounts receivable | 41 | €0 | €10,089 | +€10,089 | |
| Cash at bank and in hand | 54/58 | €45,944 | €107,754 | +€61,810 | +134.5% |
| Deferred charges and accrued income | 490/1 | €403 | €6,682 | +€6,278 | +1556.3% |
| Total equity and liabilities | 10/49 | €92,023 | €189,388 | +€97,365 | +105.8% |
| Equity | 10/15 | €34,925 | €137,330 | +€102,405 | +293.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,925 | €136,330 | +€102,405 | +301.9% |
| Amounts payable | 17/49 | €57,097 | €52,057 | -€5,040 | -8.8% |
| Amounts payable after more than one year | 17 | €14,892 | €0 | -€14,892 | -100.0% |
| Financial debts | 170/4 | €14,892 | €0 | -€14,892 | -100.0% |
| Amounts payable within one year | 42/48 | €41,770 | €51,622 | +€9,852 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €5,470 | €0 | -€5,470 | -100.0% |
| Trade debts | 44 | €2,903 | €832 | -€2,072 | -71.4% |
| Suppliers | 440/4 | €2,903 | €832 | -€2,072 | -71.4% |
| Taxes, remuneration and social security | 45 | €27,215 | €50,791 | +€23,576 | +86.6% |
| Taxes | 450/3 | €24,565 | €48,791 | +€24,226 | +98.6% |
| Remuneration and social security | 454/9 | €2,650 | €2,000 | -€650 | -24.5% |
| Other amounts payable | 47/48 | €6,182 | €0 | -€6,182 | -100.0% |
| Accrued charges and deferred income | 492/3 | €435 | €435 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,096 | €4,113 | -€983 | -19.3% |
| Other operating charges | 640/8 | €2,093 | €4,475 | +€2,382 | +113.8% |
| Gross operating margin | 9900 | €48,422 | €144,319 | +€95,897 | +198.0% |
| Operating profit (loss) | 9901 | €41,233 | €135,731 | +€94,498 | +229.2% |
| Financial income | 75/76B | €8 | €46 | +€38 | +499.1% |
| Recurring financial income | 75 | €8 | €46 | +€38 | +499.1% |
| Financial charges | 65/66B | €676 | €1,493 | +€817 | +120.8% |
| Recurring financial charges | 65 | €676 | €1,493 | +€817 | +120.8% |
| Profit (loss) for the period before taxes | 9903 | €40,565 | €134,284 | +€93,719 | +231.0% |
| Income taxes | 67/77 | €10,176 | €31,879 | +€21,703 | +213.3% |
| Profit (loss) for the period | 9904 | €30,389 | €102,405 | +€72,016 | +237.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,389 | €102,405 | +€72,016 | +237.0% |
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 1 October 2026 via checked.be.