MULLER 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.
MULLER CONSULTING
Largest movements
- Receivables within one year -€26,924
down €26,924 (-37.7%), from €71,363 to €44,439
of which Other amounts receivable: -€33,047
- Cash +€10,204
up €10,204 (+6.8%), from €149,739 to €159,944
mainly Other debts (+€48,136) and Receivables within one year (+€26,924)
- Tangible fixed assets -€3,089
down €3,089 (-23.6%), from €13,089 to €10,000
of which Land and buildings: -€3,089
- Reserves -€48,136
down €48,136 (-23.5%), from €204,984 to €156,848
of which Distributable reserves: -€48,136
- Other debts +€48,136
new in 2025: €48,136
- Profit (loss) carried forward -€17,420
new in 2025: -€17,420
- Gross operating margin -€93,909
down €93,909, from €80,517 to -€13,392
- Taxes -€21,742
no longer reported in 2025 (was €21,742)
- Financial charges +€1,185
up €1,185 (+363%), from €326 to €1,512
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 | €244,491 | €224,682 | -€19,808 | -8.1% |
| Fixed assets | 21/28 | €13,089 | €10,000 | -€3,089 | -23.6% |
| Tangible fixed assets | 22/27 | €13,089 | €10,000 | -€3,089 | -23.6% |
| Land and buildings | 22 | €3,089 | - | -€3,089 | |
| Other tangible fixed assets | 26 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €231,402 | €214,682 | -€16,720 | -7.2% |
| Stocks and contracts in progress | 3 | €10,300 | €10,300 | = | 0.0% |
| Stocks | 30/36 | €10,300 | €10,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,363 | €44,439 | -€26,924 | -37.7% |
| Trade receivables | 40 | €10,657 | €16,780 | +€6,123 | +57.5% |
| Other amounts receivable | 41 | €60,706 | €27,659 | -€33,047 | -54.4% |
| Cash at bank and in hand | 54/58 | €149,739 | €159,944 | +€10,204 | +6.8% |
| Total equity and liabilities | 10/49 | €244,491 | €224,682 | -€19,808 | -8.1% |
| Equity | 10/15 | €217,584 | €152,028 | -€65,555 | -30.1% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €204,984 | €156,848 | -€48,136 | -23.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €203,124 | €154,988 | -€48,136 | -23.7% |
| Profit (loss) carried forward | 14 | - | -€17,420 | -€17,420 | |
| Amounts payable | 17/49 | €26,907 | €72,654 | +€45,747 | +170% |
| Amounts payable within one year | 42/48 | €26,907 | €72,654 | +€45,747 | +170% |
| Trade debts | 44 | €9,185 | €7,199 | -€1,986 | -21.6% |
| Suppliers | 440/4 | €9,185 | €7,199 | -€1,986 | -21.6% |
| Taxes, remuneration and social security | 45 | €17,722 | €17,319 | -€403 | -2.3% |
| Taxes | 450/3 | €17,722 | €17,319 | -€403 | -2.3% |
| Other amounts payable | 47/48 | - | €48,136 | +€48,136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162 | - | -€162 | |
| Other operating charges | 640/8 | €2,512 | €3,089 | +€577 | +23.0% |
| Gross operating margin | 9900 | €80,517 | -€13,392 | -€93,909 | |
| Operating profit (loss) | 9901 | €77,843 | -€16,481 | -€94,323 | |
| Financial income | 75/76B | - | €573 | +€573 | |
| Recurring financial income | 75 | - | €573 | +€573 | |
| Financial charges | 65/66B | €326 | €1,512 | +€1,185 | +363% |
| Recurring financial charges | 65 | €326 | €1,512 | +€1,185 | +363% |
| Profit (loss) for the period before taxes | 9903 | €77,516 | -€17,420 | -€94,936 | |
| Income taxes | 67/77 | €21,742 | - | -€21,742 | |
| Profit (loss) for the period | 9904 | €55,775 | -€17,420 | -€73,194 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,775 | -€17,420 | -€73,194 |
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 21 October 2026 via checked.be.