Mommaerts 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.
Mommaerts Consulting
Largest movements
- Cash -€10,337
down €10,337 (-28.7%), from €36,008 to €25,671
mainly Contributions, distributions and other (-€31,184) and Investment in fixed assets (net) (-€14,551)
- Tangible fixed assets +€8,206
up €8,206 (+251%), from €3,264 to €11,470
of which Furniture and vehicles: +€8,602
- Receivables within one year -€7,828
down €7,828 (-39.4%), from €19,866 to €12,037
of which Trade receivables: -€9,680
- Deferred charges and accrued income +€1,154
new in 2025: €1,154
- Profit (loss) carried forward -€19,795
no longer reported in 2025 (was €19,795)
- Other debts +€7,538
up €7,538 (+30.2%), from €25,000 to €32,538
- Current portion of long-term debt +€4,439
new in 2025: €4,439
- Tax, wage and social debts -€3,622
down €3,622 (-28.1%), from €12,868 to €9,246
of which Taxes: -€4,631
- Trade debts +€2,584
up €2,584 (+492%), from €525 to €3,109
- Gross operating margin -€15,624
down €15,624 (-41.7%), from €37,438 to €21,814
- Depreciation +€4,829
up €4,829 (+308%), from €1,566 to €6,395
- Taxes -€4,101
down €4,101 (-53.0%), from €7,744 to €3,643
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 | €59,188 | €50,332 | -€8,856 | -15.0% |
| Formation expenses | 20 | €51 | - | -€51 | |
| Fixed assets | 21/28 | €3,264 | €11,470 | +€8,206 | +251% |
| Tangible fixed assets | 22/27 | €3,264 | €11,470 | +€8,206 | +251% |
| Plant, machinery and equipment | 23 | €1,561 | €1,165 | -€396 | -25.4% |
| Furniture and vehicles | 24 | €1,702 | €10,305 | +€8,602 | +505% |
| Current assets | 29/58 | €55,874 | €38,862 | -€17,011 | -30.4% |
| Amounts receivable within one year | 40/41 | €19,866 | €12,037 | -€7,828 | -39.4% |
| Trade receivables | 40 | €19,360 | €9,680 | -€9,680 | -50.0% |
| Other amounts receivable | 41 | €506 | €2,357 | +€1,852 | +366% |
| Cash at bank and in hand | 54/58 | €36,008 | €25,671 | -€10,337 | -28.7% |
| Deferred charges and accrued income | 490/1 | - | €1,154 | +€1,154 | |
| Total equity and liabilities | 10/49 | €59,188 | €50,332 | -€8,856 | -15.0% |
| Equity | 10/15 | €20,795 | €1,000 | -€19,795 | -95.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,795 | - | -€19,795 | |
| Amounts payable | 17/49 | €38,393 | €49,332 | +€10,939 | +28.5% |
| Amounts payable within one year | 42/48 | €38,393 | €49,332 | +€10,939 | +28.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,439 | +€4,439 | |
| Trade debts | 44 | €525 | €3,109 | +€2,584 | +492% |
| Suppliers | 440/4 | €525 | €3,109 | +€2,584 | +492% |
| Taxes, remuneration and social security | 45 | €12,868 | €9,246 | -€3,622 | -28.1% |
| Taxes | 450/3 | €12,868 | €8,237 | -€4,631 | -36.0% |
| Remuneration and social security | 454/9 | - | €1,009 | +€1,009 | |
| Other amounts payable | 47/48 | €25,000 | €32,538 | +€7,538 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,566 | €6,395 | +€4,829 | +308% |
| Gross operating margin | 9900 | €37,438 | €21,814 | -€15,624 | -41.7% |
| Operating profit (loss) | 9901 | €35,873 | €15,419 | -€20,453 | -57.0% |
| Financial charges | 65/66B | €66 | €387 | +€322 | +490% |
| Recurring financial charges | 65 | €66 | €387 | +€322 | +490% |
| Profit (loss) for the period before taxes | 9903 | €35,807 | €15,032 | -€20,775 | -58.0% |
| Income taxes | 67/77 | €7,744 | €3,643 | -€4,101 | -53.0% |
| Profit (loss) for the period | 9904 | €28,064 | €11,390 | -€16,674 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,064 | €11,390 | -€16,674 | -59.4% |
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 31 October 2026 via checked.be.