Muisca 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.
Muisca Consulting
Largest movements
- Receivables within one year +€35,403
new in 2025: €35,403
of which Trade receivables: +€34,507
- Cash -€27,801
down €27,801 (-29.5%), from €94,228 to €66,426
mainly Contributions, distributions and other (-€85,000) and Receivables within one year (-€35,403)
- Deferred charges and accrued income +€1,809
up €1,809 (+350%), from €518 to €2,327
- Profit (loss) carried forward -€84,946
down €84,946 (-94.6%), from €89,804 to €4,859
- Other debts +€84,095
up €84,095 (+9,291%), from €905 to €85,000
- Tax, wage and social debts +€8,847
up €8,847 (+173%), from €5,128 to €13,976
of which Taxes: +€6,613
- Gross operating margin -€19,735
down €19,735 (-87.2%), from €22,629 to €2,894
- Taxes -€3,973
down €3,973 (-90.5%), from €4,393 to €419
- Depreciation +€498
up €498 (+39.8%), from €1,251 to €1,749
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 | €98,432 | €107,851 | +€9,419 | +9.6% |
| Fixed assets | 21/28 | €3,687 | €3,694 | +€8 | +0.2% |
| Tangible fixed assets | 22/27 | €3,376 | €3,383 | +€8 | +0.2% |
| Plant, machinery and equipment | 23 | €328 | €121 | -€207 | -63.1% |
| Furniture and vehicles | 24 | €3,048 | €3,263 | +€215 | +7.1% |
| Financial fixed assets | 28 | €311 | €311 | = | 0.0% |
| Current assets | 29/58 | €94,745 | €104,156 | +€9,411 | +9.9% |
| Amounts receivable within one year | 40/41 | - | €35,403 | +€35,403 | |
| Trade receivables | 40 | - | €34,507 | +€34,507 | |
| Other amounts receivable | 41 | - | €896 | +€896 | |
| Cash at bank and in hand | 54/58 | €94,228 | €66,426 | -€27,801 | -29.5% |
| Deferred charges and accrued income | 490/1 | €518 | €2,327 | +€1,809 | +350% |
| Total equity and liabilities | 10/49 | €98,432 | €107,851 | +€9,419 | +9.6% |
| Equity | 10/15 | €92,304 | €7,359 | -€84,946 | -92.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,804 | €4,859 | -€84,946 | -94.6% |
| Amounts payable | 17/49 | €6,128 | €100,492 | +€94,364 | +1,540% |
| Amounts payable within one year | 42/48 | €6,128 | €99,866 | +€93,738 | +1,530% |
| Trade debts | 44 | €95 | €891 | +€796 | +842% |
| Suppliers | 440/4 | €95 | €891 | +€796 | +842% |
| Taxes, remuneration and social security | 45 | €5,128 | €13,976 | +€8,847 | +173% |
| Taxes | 450/3 | €4,832 | €11,445 | +€6,613 | +137% |
| Remuneration and social security | 454/9 | €296 | €2,531 | +€2,235 | +755% |
| Other amounts payable | 47/48 | €905 | €85,000 | +€84,095 | +9,291% |
| Accrued charges and deferred income | 492/3 | - | €626 | +€626 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,251 | €1,749 | +€498 | +39.8% |
| Gross operating margin | 9900 | €22,629 | €2,894 | -€19,735 | -87.2% |
| Operating profit (loss) | 9901 | €21,378 | €1,145 | -€20,233 | -94.6% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €663 | €702 | +€39 | +5.9% |
| Recurring financial charges | 65 | €663 | €702 | +€39 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €20,715 | €474 | -€20,241 | -97.7% |
| Income taxes | 67/77 | €4,393 | €419 | -€3,973 | -90.5% |
| Profit (loss) for the period | 9904 | €16,323 | €54 | -€16,268 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,323 | €54 | -€16,268 | -99.7% |
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 20 October 2026 via checked.be.