PHILIPPE MES 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.
PHILIPPE MES CONSULTING
Largest movements
- Cash -€11,584
down €11,584 (-77.6%), from €14,936 to €3,353
mainly Net result for the year (-€61,951) and Investment in fixed assets (net) (-€52,699)
- Deferred charges and accrued income +€9,600
up €9,600 (+61.5%), from €15,600 to €25,200
- Reserves -€61,951
down €61,951 (-27.9%), from €222,084 to €160,133
of which Distributable reserves: -€61,951
- Other debts +€56,514
up €56,514 (+40,292%), from €140 to €56,654
- Trade debts +€3,898
up €3,898 (+2,070%), from €188 to €4,086
- Staff costs +€15,456
new in 2026: €15,456
- Depreciation +€11,192
up €11,192 (+28.1%), from €39,879 to €51,071
- Gross operating margin -€10,233
down €10,233 (-58.6%), from €17,470 to €7,237
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,913 | €284,829 | +€916 | +0.3% |
| Fixed assets | 21/28 | €201,356 | €202,984 | +€1,628 | +0.8% |
| Tangible fixed assets | 22/27 | €201,356 | €202,984 | +€1,628 | +0.8% |
| Land and buildings | 22 | €145,710 | €124,510 | -€21,200 | -14.5% |
| Plant, machinery and equipment | 23 | €11,159 | €10,371 | -€788 | -7.1% |
| Furniture and vehicles | 24 | €44,488 | €68,103 | +€23,615 | +53.1% |
| Current assets | 29/58 | €82,556 | €81,845 | -€712 | -0.9% |
| Amounts receivable within one year | 40/41 | €52,020 | €53,292 | +€1,272 | +2.4% |
| Other amounts receivable | 41 | €52,020 | €53,292 | +€1,272 | +2.4% |
| Cash at bank and in hand | 54/58 | €14,936 | €3,353 | -€11,584 | -77.6% |
| Deferred charges and accrued income | 490/1 | €15,600 | €25,200 | +€9,600 | +61.5% |
| Total equity and liabilities | 10/49 | €283,913 | €284,829 | +€916 | +0.3% |
| Equity | 10/15 | €283,584 | €221,633 | -€61,951 | -21.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €222,084 | €160,133 | -€61,951 | -27.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €215,934 | €153,983 | -€61,951 | -28.7% |
| Amounts payable | 17/49 | €329 | €63,196 | +€62,867 | +19,133% |
| Amounts payable within one year | 42/48 | €329 | €63,196 | +€62,867 | +19,133% |
| Trade debts | 44 | €188 | €4,086 | +€3,898 | +2,070% |
| Suppliers | 440/4 | €188 | €4,086 | +€3,898 | +2,070% |
| Taxes, remuneration and social security | 45 | - | €2,456 | +€2,456 | |
| Remuneration and social security | 454/9 | - | €2,456 | +€2,456 | |
| Other amounts payable | 47/48 | €140 | €56,654 | +€56,514 | +40,292% |
| Remuneration, social security and pensions | 62 | - | €15,456 | +€15,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,879 | €51,071 | +€11,192 | +28.1% |
| Other operating charges | 640/8 | €2,562 | €2,487 | -€74 | -2.9% |
| Gross operating margin | 9900 | €17,470 | €7,237 | -€10,233 | -58.6% |
| Operating profit (loss) | 9901 | -€24,971 | -€61,777 | -€36,807 | -147% |
| Financial income | 75/76B | €24 | €3 | -€21 | -88.1% |
| Recurring financial income | 75 | €24 | €3 | -€21 | -88.1% |
| Financial charges | 65/66B | €198 | €177 | -€22 | -10.9% |
| Recurring financial charges | 65 | €198 | €177 | -€22 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,145 | -€61,951 | -€36,806 | -146% |
| Profit (loss) for the period | 9904 | -€25,145 | -€61,951 | -€36,806 | -146% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,145 | -€61,951 | -€36,806 | -146% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.