MOUNTAIN 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.
MOUNTAIN CONSULTING
Largest movements
- Cash -€16,172
down €16,172 (-43.2%), from €37,431 to €21,259
mainly Net result for the year (-€36,921) and Tax, wage and social debts (-€1,260)
- Receivables within one year -€9,932
down €9,932 (-60.3%), from €16,479 to €6,547
of which Other amounts receivable: -€6,060
- Deferred charges and accrued income -€3,234
down €3,234 (-22.2%), from €14,586 to €11,352
- Tangible fixed assets -€2,069
down €2,069 (-25.2%), from €8,222 to €6,153
of which Other tangible fixed assets: -€1,061
- Profit (loss) carried forward -€36,921
down €36,921 (-6126.8%), from -€603 to -€37,523
- Other debts +€6,887
new in 2025: €6,887
- Tax, wage and social debts -€1,260
down €1,260 (-80.7%), from €1,561 to €301
- Gross operating margin -€40,540
down €40,540, from €7,240 to -€33,300
- Taxes -€3,452
down €3,452 (-92.0%), from €3,754 to €301
- Other operating charges -€542
down €542 (-33.3%), from €1,628 to €1,086
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 | €76,718 | €45,310 | -€31,408 | -40.9% |
| Fixed assets | 21/28 | €8,222 | €6,153 | -€2,069 | -25.2% |
| Tangible fixed assets | 22/27 | €8,222 | €6,153 | -€2,069 | -25.2% |
| Furniture and vehicles | 24 | €3,720 | €2,712 | -€1,008 | -27.1% |
| Other tangible fixed assets | 26 | €4,502 | €3,441 | -€1,061 | -23.6% |
| Current assets | 29/58 | €68,496 | €39,158 | -€29,339 | -42.8% |
| Amounts receivable within one year | 40/41 | €16,479 | €6,547 | -€9,932 | -60.3% |
| Trade receivables | 40 | €3,872 | €0 | -€3,872 | -100.0% |
| Other amounts receivable | 41 | €12,607 | €6,547 | -€6,060 | -48.1% |
| Cash at bank and in hand | 54/58 | €37,431 | €21,259 | -€16,172 | -43.2% |
| Deferred charges and accrued income | 490/1 | €14,586 | €11,352 | -€3,234 | -22.2% |
| Total equity and liabilities | 10/49 | €76,718 | €45,310 | -€31,408 | -40.9% |
| Equity | 10/15 | €72,829 | €35,909 | -€36,921 | -50.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,832 | €54,832 | = | 0.0% |
| Distributable reserves | 133 | €54,832 | €54,832 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€603 | -€37,523 | -€36,921 | -6126.8% |
| Amounts payable | 17/49 | €3,889 | €9,402 | +€5,513 | +141.8% |
| Amounts payable within one year | 42/48 | €3,889 | €9,402 | +€5,513 | +141.8% |
| Financial debts | 43 | €125 | €436 | +€311 | +248.2% |
| Credit institutions | 430/8 | €125 | €436 | +€311 | +248.2% |
| Trade debts | 44 | €2,203 | €1,778 | -€425 | -19.3% |
| Suppliers | 440/4 | €2,203 | €1,778 | -€425 | -19.3% |
| Taxes, remuneration and social security | 45 | €1,561 | €301 | -€1,260 | -80.7% |
| Taxes | 450/3 | €1,561 | €301 | -€1,260 | -80.7% |
| Other amounts payable | 47/48 | - | €6,887 | +€6,887 | |
| Remuneration, social security and pensions | 62 | €282 | €0 | -€282 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,764 | €2,069 | +€305 | +17.3% |
| Other operating charges | 640/8 | €1,628 | €1,086 | -€542 | -33.3% |
| Non-recurring operating charges | 66A | €214 | €0 | -€214 | -100.0% |
| Gross operating margin | 9900 | €7,240 | -€33,300 | -€40,540 | |
| Operating profit (loss) | 9901 | €3,352 | -€36,455 | -€39,807 | |
| Financial income | 75/76B | €147 | €117 | -€30 | -20.3% |
| Recurring financial income | 75 | €147 | €117 | -€30 | -20.3% |
| Financial charges | 65/66B | €348 | €282 | -€67 | -19.1% |
| Recurring financial charges | 65 | €348 | €282 | -€67 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €3,151 | -€36,619 | -€39,770 | |
| Income taxes | 67/77 | €3,754 | €301 | -€3,452 | -92.0% |
| Profit (loss) for the period | 9904 | -€603 | -€36,921 | -€36,318 | -6026.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€603 | -€36,921 | -€36,318 | -6026.8% |
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 12 October 2026 via checked.be.