MURIEL DISCRY CONSULT: 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.
MURIEL DISCRY CONSULT
Largest movements
- Cash +€21,728
up €21,728 (+11.7%), from €186,041 to €207,769
mainly Net result for the year (+€201,026) and Other debts (+€55,810)
- Other debts +€55,810
up €55,810 (+35.9%), from €155,365 to €211,175
- Current portion of long-term debt -€36,931
down €36,931 (-100%), from €36,931 to €0
- Tax, wage and social debts +€10,994
up €10,994 (+282%), from €3,900 to €14,894
- Profit (loss) carried forward -€10,000
down €10,000 (-100%), from €10,000 to €0
- Gross operating margin +€128,929
up €128,929 (+102%), from €126,236 to €255,164
- Financial income -€60,899
down €60,899 (-84.9%), from €71,689 to €10,791
- Taxes +€31,862
up €31,862 (+110%), from €28,896 to €60,758
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 | €242,212 | €263,695 | +€21,482 | +8.9% |
| Fixed assets | 21/28 | €16,241 | €15,980 | -€261 | -1.6% |
| Tangible fixed assets | 22/27 | €937 | €676 | -€261 | -27.8% |
| Furniture and vehicles | 24 | €937 | €676 | -€261 | -27.8% |
| Financial fixed assets | 28 | €15,304 | €15,304 | = | 0.0% |
| Current assets | 29/58 | €225,972 | €247,715 | +€21,743 | +9.6% |
| Amounts receivable within one year | 40/41 | €38,492 | €38,492 | = | 0.0% |
| Other amounts receivable | 41 | €38,492 | €38,492 | = | 0.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €186,041 | €207,769 | +€21,728 | +11.7% |
| Deferred charges and accrued income | 490/1 | €1,438 | €1,454 | +€16 | +1.1% |
| Total equity and liabilities | 10/49 | €242,212 | €263,695 | +€21,482 | +8.9% |
| Equity | 10/15 | €45,000 | €35,000 | -€10,000 | -22.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,000 | €0 | -€10,000 | -100% |
| Amounts payable | 17/49 | €197,212 | €228,695 | +€31,482 | +16.0% |
| Amounts payable within one year | 42/48 | €197,212 | €228,695 | +€31,482 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €36,931 | €0 | -€36,931 | -100% |
| Trade debts | 44 | €1,016 | €2,626 | +€1,610 | +158% |
| Suppliers | 440/4 | €1,016 | €2,626 | +€1,610 | +158% |
| Taxes, remuneration and social security | 45 | €3,900 | €14,894 | +€10,994 | +282% |
| Taxes | 450/3 | €3,900 | €14,894 | +€10,994 | +282% |
| Other amounts payable | 47/48 | €155,365 | €211,175 | +€55,810 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €261 | = | 0.0% |
| Other operating charges | 640/8 | €1,152 | €1,544 | +€393 | +34.1% |
| Gross operating margin | 9900 | €126,236 | €255,164 | +€128,929 | +102% |
| Operating profit (loss) | 9901 | €124,823 | €253,359 | +€128,536 | +103% |
| Financial income | 75/76B | €71,689 | €10,791 | -€60,899 | -84.9% |
| Recurring financial income | 75 | €71,689 | €10,791 | -€60,899 | -84.9% |
| Financial charges | 65/66B | €2,711 | €2,366 | -€345 | -12.7% |
| Recurring financial charges | 65 | €2,711 | €2,366 | -€345 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €193,802 | €261,784 | +€67,982 | +35.1% |
| Income taxes | 67/77 | €28,896 | €60,758 | +€31,862 | +110% |
| Profit (loss) for the period | 9904 | €164,906 | €201,026 | +€36,120 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €164,906 | €201,026 | +€36,120 | +21.9% |
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 28 October 2026 via checked.be.