MULTI-SERVICES ET 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.
MULTI-SERVICES ET CONSULTING
Largest movements
- Deferred charges and accrued income -€9,004
down €9,004 (-86.7%), from €10,385 to €1,381
- Receivables within one year +€3,906
up €3,906 (+63.6%), from €6,143 to €10,049
of which Trade receivables: +€3,445
- Tangible fixed assets -€983
down €983 (-78.8%), from €1,248 to €264
- Cash -€753
down €753 (-31.0%), from €2,428 to €1,675
mainly Debts after one year (-€15,000) and Current portion of long-term debt (-€11,374)
- Debts after one year -€15,000
no longer reported in 2025 (was €15,000)
- Current portion of long-term debt -€11,374
no longer reported in 2025 (was €11,374)
- Other debts +€11,367
up €11,367 (+2,094%), from €543 to €11,910
- Profit (loss) carried forward +€7,511
up €7,511 (+30.7%), from -€24,491 to -€16,980
- Trade debts +€1,356
new in 2025: €1,356
- Gross operating margin -€3,257
down €3,257 (-25.7%), from €12,671 to €9,414
- Depreciation -€2,743
down €2,743 (-73.6%), from €3,726 to €983
- Financial charges -€1,006
down €1,006 (-78.9%), from €1,275 to €269
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 | €21,753 | €14,919 | -€6,835 | -31.4% |
| Fixed assets | 21/28 | €1,397 | €413 | -€983 | -70.4% |
| Tangible fixed assets | 22/27 | €1,248 | €264 | -€983 | -78.8% |
| Furniture and vehicles | 24 | €1,248 | €264 | -€983 | -78.8% |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €20,357 | €14,505 | -€5,851 | -28.7% |
| Stocks and contracts in progress | 3 | €1,400 | €1,400 | = | 0.0% |
| Stocks | 30/36 | €1,400 | €1,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,143 | €10,049 | +€3,906 | +63.6% |
| Trade receivables | 40 | €6,032 | €9,477 | +€3,445 | +57.1% |
| Other amounts receivable | 41 | €111 | €572 | +€461 | +414% |
| Cash at bank and in hand | 54/58 | €2,428 | €1,675 | -€753 | -31.0% |
| Deferred charges and accrued income | 490/1 | €10,385 | €1,381 | -€9,004 | -86.7% |
| Total equity and liabilities | 10/49 | €21,753 | €14,919 | -€6,835 | -31.4% |
| Equity | 10/15 | -€5,858 | €1,653 | +€7,511 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33 | €33 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33 | €33 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33 | €33 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,491 | -€16,980 | +€7,511 | +30.7% |
| Amounts payable | 17/49 | €27,612 | €13,266 | -€14,346 | -52.0% |
| Amounts payable after more than one year | 17 | €15,000 | - | -€15,000 | |
| Financial debts | 170/4 | €15,000 | - | -€15,000 | |
| Amounts payable within one year | 42/48 | €12,612 | €13,266 | +€654 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €11,374 | - | -€11,374 | |
| Trade debts | 44 | - | €1,356 | +€1,356 | |
| Suppliers | 440/4 | - | €1,356 | +€1,356 | |
| Taxes, remuneration and social security | 45 | €695 | - | -€695 | |
| Taxes | 450/3 | €695 | - | -€695 | |
| Other amounts payable | 47/48 | €543 | €11,910 | +€11,367 | +2,094% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,726 | €983 | -€2,743 | -73.6% |
| Other operating charges | 640/8 | €631 | €650 | +€19 | +3.1% |
| Gross operating margin | 9900 | €12,671 | €9,414 | -€3,257 | -25.7% |
| Operating profit (loss) | 9901 | €8,314 | €7,780 | -€534 | -6.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,275 | €269 | -€1,006 | -78.9% |
| Recurring financial charges | 65 | €1,275 | €269 | -€1,006 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | €7,039 | €7,511 | +€472 | +6.7% |
| Profit (loss) for the period | 9904 | €7,039 | €7,511 | +€472 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,039 | €7,511 | +€472 | +6.7% |
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 19 October 2026 via checked.be.