E&B CONSULT: what changed
Two fiscal 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.
E&B CONSULT
Largest movements
- Cash +€11,396
up €11,396 (+379.4%), from €3,003 to €14,399
mainly Net result for the year (+€9,544) and Deferred charges and accrued income (+€4,009)
- Deferred charges and accrued income -€4,009
down €4,009 (-38.7%), from €10,348 to €6,339
- Receivables within one year -€3,496
down €3,496 (-16.3%), from €21,425 to €17,929
of which Other amounts receivable: -€1,955
- Tangible fixed assets -€2,031
down €2,031 (-54.9%), from €3,701 to €1,671
of which Plant, machinery and equipment: -€1,039
- Profit (loss) carried forward +€9,544
up €9,544 (+57.6%), from €16,567 to €26,111
- Trade debts -€6,648
down €6,648 (-74.5%), from €8,920 to €2,272
- Tax, wage and social debts -€1,036
down €1,036 (-9.4%), from €10,991 to €9,955
of which Taxes: -€920
- Gross operating margin +€12,026
up €12,026 (+306.3%), from €3,926 to €15,952
- Taxes +€1,762
up €1,762 (+89.0%), from €1,980 to €3,742
- Depreciation -€257
down €257 (-11.2%), from €2,287 to €2,031
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.
Cash bridge derived
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 | €38,478 | €40,338 | +€1,860 | +4.8% |
| Fixed assets | 21/28 | €3,701 | €1,671 | -€2,031 | -54.9% |
| Tangible fixed assets | 22/27 | €3,701 | €1,671 | -€2,031 | -54.9% |
| Plant, machinery and equipment | 23 | €1,039 | - | -€1,039 | |
| Furniture and vehicles | 24 | €2,662 | €1,671 | -€991 | -37.2% |
| Current assets | 29/58 | €34,776 | €38,667 | +€3,891 | +11.2% |
| Amounts receivable within one year | 40/41 | €21,425 | €17,929 | -€3,496 | -16.3% |
| Trade receivables | 40 | €19,470 | €17,929 | -€1,541 | -7.9% |
| Other amounts receivable | 41 | €1,955 | - | -€1,955 | |
| Cash at bank and in hand | 54/58 | €3,003 | €14,399 | +€11,396 | +379.4% |
| Deferred charges and accrued income | 490/1 | €10,348 | €6,339 | -€4,009 | -38.7% |
| Total equity and liabilities | 10/49 | €38,478 | €40,338 | +€1,860 | +4.8% |
| Equity | 10/15 | €18,567 | €28,111 | +€9,544 | +51.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,567 | €26,111 | +€9,544 | +57.6% |
| Amounts payable | 17/49 | €19,911 | €12,227 | -€7,684 | -38.6% |
| Amounts payable within one year | 42/48 | €19,911 | €12,227 | -€7,684 | -38.6% |
| Trade debts | 44 | €8,920 | €2,272 | -€6,648 | -74.5% |
| Suppliers | 440/4 | €8,920 | €2,272 | -€6,648 | -74.5% |
| Taxes, remuneration and social security | 45 | €10,991 | €9,955 | -€1,036 | -9.4% |
| Taxes | 450/3 | €8,375 | €7,455 | -€920 | -11.0% |
| Remuneration and social security | 454/9 | €2,616 | €2,500 | -€116 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,287 | €2,031 | -€257 | -11.2% |
| Other operating charges | 640/8 | €430 | €359 | -€71 | -16.6% |
| Gross operating margin | 9900 | €3,926 | €15,952 | +€12,026 | +306.3% |
| Operating profit (loss) | 9901 | €1,209 | €13,563 | +€12,354 | +1022.2% |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €236 | €277 | +€41 | +17.3% |
| Recurring financial charges | 65 | €236 | €277 | +€41 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €1,003 | €13,286 | +€12,283 | +1224.7% |
| Income taxes | 67/77 | €1,980 | €3,742 | +€1,762 | +89.0% |
| Profit (loss) for the period | 9904 | -€977 | €9,544 | +€10,521 | |
| Profit (loss) for the period to be appropriated | 9905 | -€977 | €9,544 | +€10,521 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.