MYBOOKS: 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.
What changed
MYBOOKS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€442,834
2024 · €316,192+€126,643
Equity
€2.0m
2024 · €1.6m+€442,834
Cash
€44,894
2024 · €18,352+€26,543
Balance sheet total
€6.2m
2024 · €6.3m-€106,888
Largest movements
Assets
- Tangible fixed assets -€311,243
down €311,243 (-5.9%), from €5.2m to €4.9m
of which Land and buildings: -€354,312
- Receivables within one year +€89,000
up €89,000 (+346%), from €25,750 to €114,750
- Receivables after one year +€88,000
up €88,000 (+22.6%), from €388,810 to €476,810
Equity and liabilities
- Debts after one year -€755,347
down €755,347 (-18.2%), from €4.1m to €3.4m
- Reserves +€251,284
up €251,284 (+115%), from €217,694 to €468,978
of which Tax-exempt reserves: +€251,284
- Profit (loss) carried forward +€191,551
up €191,551 (+22.3%), from €860,202 to €1.1m
- Trade debts +€102,890
up €102,890 (+210%), from €49,107 to €151,998
- Provisions +€83,761
up €83,761 (+152%), from €55,257 to €139,018
Income statement
- Other operating charges -€94,942
down €94,942 (-81.5%), from €116,540 to €21,599
- Gross operating margin +€77,396
up €77,396 (+9.6%), from €808,995 to €886,391
- Depreciation +€9,648
up €9,648 (+5.3%), from €182,808 to €192,457
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.
Result 2024
€316,192
Gross operating margin
+€77,396
Depreciation
-€9,648
Other operating charges
+€94,942
Financial income
-€1
Financial charges
-€451
Taxes
-€7,091
Deferred taxes and other
-€28,504
Result 2025
€442,834
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€603,571
Investment
+€118,786
Financing
-€695,814
Cash 2024
€18,352
From operations (derived)
+€603,571
Net result for the year
+€442,834
Depreciation
+€192,457
Receivables after one year
-€88,000
Receivables within one year
-€89,000
Deferred charges and accrued income
-€813
Provisions
+€83,761
Trade debts
+€102,890
Tax, wage and social debts
-€45,825
Other debts
+€9,066
Accrued charges and deferred income
-€3,801
Investment (derived)
+€118,786
Investment in fixed assets (net)
+€118,786
Financing
-€695,814
Debts after one year
-€755,347
Current portion of long-term debt
+€60,854
Short-term financial debts
-€1,322
Cash 2025
€44,894
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,299,069 | €6,192,181 | -€106,888 | -1.7% |
| Fixed assets | 21/28 | €5,862,744 | €5,551,501 | -€311,243 | -5.3% |
| Tangible fixed assets | 22/27 | €5,246,047 | €4,934,804 | -€311,243 | -5.9% |
| Land and buildings | 22 | €4,867,923 | €4,513,611 | -€354,312 | -7.3% |
| Furniture and vehicles | 24 | €8,797 | €5,890 | -€2,907 | -33.0% |
| Other tangible fixed assets | 26 | €369,328 | €415,304 | +€45,976 | +12.4% |
| Financial fixed assets | 28 | €616,696 | €616,696 | = | 0.0% |
| Current assets | 29/58 | €436,326 | €640,681 | +€204,355 | +46.8% |
| Amounts receivable after more than one year | 29 | €388,810 | €476,810 | +€88,000 | +22.6% |
| Other amounts receivable | 291 | €388,810 | €476,810 | +€88,000 | +22.6% |
| Amounts receivable within one year | 40/41 | €25,750 | €114,750 | +€89,000 | +346% |
| Trade receivables | 40 | €25,750 | €114,750 | +€89,000 | +346% |
| Cash at bank and in hand | 54/58 | €18,352 | €44,894 | +€26,543 | +145% |
| Deferred charges and accrued income | 490/1 | €3,413 | €4,226 | +€813 | +23.8% |
| Total equity and liabilities | 10/49 | €6,299,069 | €6,192,181 | -€106,888 | -1.7% |
| Equity | 10/15 | €1,577,896 | €2,020,730 | +€442,834 | +28.1% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €217,694 | €468,978 | +€251,284 | +115% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €167,694 | €418,978 | +€251,284 | +150% |
| Profit (loss) carried forward | 14 | €860,202 | €1,051,752 | +€191,551 | +22.3% |
| Provisions and deferred taxes | 16 | €55,257 | €139,018 | +€83,761 | +152% |
| Deferred taxes | 168 | €55,257 | €139,018 | +€83,761 | +152% |
| Amounts payable | 17/49 | €4,665,916 | €4,032,432 | -€633,484 | -13.6% |
| Amounts payable after more than one year | 17 | €4,143,160 | €3,387,813 | -€755,347 | -18.2% |
| Financial debts | 170/4 | €4,143,160 | €3,387,813 | -€755,347 | -18.2% |
| Amounts payable within one year | 42/48 | €509,791 | €635,455 | +€125,664 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €316,834 | €377,687 | +€60,854 | +19.2% |
| Financial debts | 43 | €1,322 | €0 | -€1,322 | -100% |
| Credit institutions | 430/8 | €1,322 | €0 | -€1,322 | -100% |
| Trade debts | 44 | €49,107 | €151,998 | +€102,890 | +210% |
| Suppliers | 440/4 | €49,107 | €151,998 | +€102,890 | +210% |
| Taxes, remuneration and social security | 45 | €124,223 | €78,399 | -€45,825 | -36.9% |
| Taxes | 450/3 | €124,223 | €78,399 | -€45,825 | -36.9% |
| Other amounts payable | 47/48 | €18,305 | €27,371 | +€9,066 | +49.5% |
| Accrued charges and deferred income | 492/3 | €12,965 | €9,164 | -€3,801 | -29.3% |
| Non-recurring operating income | 76A | €228,650 | €354,483 | +€125,833 | +55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,808 | €192,457 | +€9,648 | +5.3% |
| Other operating charges | 640/8 | €116,540 | €21,599 | -€94,942 | -81.5% |
| Gross operating margin | 9900 | €808,995 | €886,391 | +€77,396 | +9.6% |
| Operating profit (loss) | 9901 | €509,647 | €672,336 | +€162,689 | +31.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -61.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -61.9% |
| Financial charges | 65/66B | €90,732 | €91,183 | +€451 | +0.5% |
| Recurring financial charges | 65 | €90,732 | €91,183 | +€451 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €418,916 | €581,153 | +€162,238 | +38.7% |
| Transfer from deferred taxes | 780 | €1,905 | €4,859 | +€2,954 | +155% |
| Transfer to deferred taxes | 680 | €57,163 | €88,621 | +€31,458 | +55.0% |
| Income taxes | 67/77 | €47,467 | €54,558 | +€7,091 | +14.9% |
| Profit (loss) for the period | 9904 | €316,192 | €442,834 | +€126,643 | +40.1% |
| Transfer from tax-exempt reserves | 789 | €5,716 | €14,578 | +€8,862 | +155% |
| Transfer to tax-exempt reserves | 689 | €171,488 | €265,862 | +€94,374 | +55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €150,420 | €191,551 | +€41,131 | +27.3% |
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.