MORELAN 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.
MORELAN CONSULTING
Largest movements
- Cash -€41,807
down €41,807 (-32.2%), from €129,665 to €87,858
mainly Contributions, distributions and other (-€129,576) and Receivables within one year (-€16,665)
- Receivables within one year +€16,665
up €16,665 (+102%), from €16,364 to €33,029
of which Other amounts receivable: +€11,400
- Tangible fixed assets +€3,957
new in 2025: €3,957
of which Furniture and vehicles: +€2,958
- Other debts -€12,567
down €12,567 (-13.7%), from €91,500 to €78,933
- Trade debts -€7,679
down €7,679 (-51.8%), from €14,836 to €7,157
- Tax, wage and social debts -€2,222
down €2,222 (-10.8%), from €20,533 to €18,310
of which Remuneration and social security: -€3,007
- Gross operating margin +€30,900
up €30,900 (+22.3%), from €138,575 to €169,475
- Taxes +€7,119
up €7,119 (+21.7%), from €32,777 to €39,896
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 | €147,329 | €124,861 | -€22,469 | -15.3% |
| Fixed assets | 21/28 | - | €3,957 | +€3,957 | |
| Tangible fixed assets | 22/27 | - | €3,957 | +€3,957 | |
| Plant, machinery and equipment | 23 | - | €999 | +€999 | |
| Furniture and vehicles | 24 | - | €2,958 | +€2,958 | |
| Current assets | 29/58 | €147,329 | €120,904 | -€26,426 | -17.9% |
| Amounts receivable within one year | 40/41 | €16,364 | €33,029 | +€16,665 | +102% |
| Trade receivables | 40 | €90 | €5,355 | +€5,265 | +5,858% |
| Other amounts receivable | 41 | €16,274 | €27,674 | +€11,400 | +70.1% |
| Cash at bank and in hand | 54/58 | €129,665 | €87,858 | -€41,807 | -32.2% |
| Deferred charges and accrued income | 490/1 | €1,301 | €17 | -€1,284 | -98.7% |
| Total equity and liabilities | 10/49 | €147,329 | €124,861 | -€22,469 | -15.3% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Amounts payable | 17/49 | €126,869 | €104,401 | -€22,469 | -17.7% |
| Amounts payable within one year | 42/48 | €126,869 | €104,401 | -€22,469 | -17.7% |
| Trade debts | 44 | €14,836 | €7,157 | -€7,679 | -51.8% |
| Suppliers | 440/4 | €14,836 | €7,157 | -€7,679 | -51.8% |
| Taxes, remuneration and social security | 45 | €20,533 | €18,310 | -€2,222 | -10.8% |
| Taxes | 450/3 | €17,525 | €18,310 | +€785 | +4.5% |
| Remuneration and social security | 454/9 | €3,007 | - | -€3,007 | |
| Other amounts payable | 47/48 | €91,500 | €78,933 | -€12,567 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €354 | +€93 | +35.7% |
| Other operating charges | 640/8 | €1,170 | €416 | -€754 | -64.4% |
| Gross operating margin | 9900 | €138,575 | €169,475 | +€30,900 | +22.3% |
| Operating profit (loss) | 9901 | €137,144 | €168,705 | +€31,560 | +23.0% |
| Financial income | 75/76B | €793 | €1,696 | +€903 | +114% |
| Recurring financial income | 75 | €793 | €1,696 | +€903 | +114% |
| Financial charges | 65/66B | €400 | €929 | +€529 | +132% |
| Recurring financial charges | 65 | €400 | €929 | +€529 | +132% |
| Profit (loss) for the period before taxes | 9903 | €137,537 | €169,471 | +€31,934 | +23.2% |
| Income taxes | 67/77 | €32,777 | €39,896 | +€7,119 | +21.7% |
| Profit (loss) for the period | 9904 | €104,761 | €129,576 | +€24,815 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,761 | €129,576 | +€24,815 | +23.7% |
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.