E & B CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€43,014
up €43,014 (+48.9%), from €88,049 to €131,064
mainly Net result for the year (+€44,005) and Depreciation (+€28,893)
- Tangible fixed assets -€28,893
down €28,893 (-51.4%), from €56,196 to €27,303
of which Furniture and vehicles: -€24,680
- Receivables within one year +€16,046
up €16,046 (+7.9%), from €201,993 to €218,040
of which Trade receivables: +€13,484
- Reserves +€44,005
up €44,005 (+19.8%), from €222,647 to €266,652
- Short-term financial debts -€9,274
down €9,274 (-83.2%), from €11,142 to €1,867
- Tax, wage and social debts -€6,707
down €6,707 (-17.7%), from €37,962 to €31,255
- Trade debts +€5,090
up €5,090 (+43.6%), from €11,683 to €16,773
- Gross operating margin -€10,068
down €10,068 (-8.6%), from €117,410 to €107,342
- Taxes +€6,894
up €6,894 (+26.3%), from €26,256 to €33,151
- Depreciation +€1,982
up €1,982 (+7.4%), from €26,911 to €28,893
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 | €377,533 | €408,778 | +€31,246 | +8.3% |
| Fixed assets | 21/28 | €84,579 | €55,902 | -€28,677 | -33.9% |
| Tangible fixed assets | 22/27 | €56,196 | €27,303 | -€28,893 | -51.4% |
| Land and buildings | 22 | €13,885 | €10,107 | -€3,779 | -27.2% |
| Plant, machinery and equipment | 23 | €675 | €240 | -€434 | -64.4% |
| Furniture and vehicles | 24 | €41,636 | €16,955 | -€24,680 | -59.3% |
| Financial fixed assets | 28 | €28,383 | €28,599 | +€216 | +0.8% |
| Current assets | 29/58 | €292,953 | €352,876 | +€59,923 | +20.5% |
| Amounts receivable within one year | 40/41 | €201,993 | €218,040 | +€16,046 | +7.9% |
| Trade receivables | 40 | €167,553 | €181,037 | +€13,484 | +8.0% |
| Other amounts receivable | 41 | €34,441 | €37,003 | +€2,562 | +7.4% |
| Cash at bank and in hand | 54/58 | €88,049 | €131,064 | +€43,014 | +48.9% |
| Deferred charges and accrued income | 490/1 | €2,911 | €3,773 | +€862 | +29.6% |
| Total equity and liabilities | 10/49 | €377,533 | €408,778 | +€31,246 | +8.3% |
| Equity | 10/15 | €314,878 | €358,883 | +€44,005 | +14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €222,647 | €266,652 | +€44,005 | +19.8% |
| Distributable reserves | 133 | €222,647 | €266,652 | +€44,005 | +19.8% |
| Profit (loss) carried forward | 14 | €73,631 | €73,631 | = | 0.0% |
| Amounts payable | 17/49 | €62,654 | €49,895 | -€12,759 | -20.4% |
| Amounts payable after more than one year | 17 | €1,867 | €0 | -€1,867 | -100.0% |
| Financial debts | 170/4 | €1,867 | €0 | -€1,867 | -100.0% |
| Amounts payable within one year | 42/48 | €60,787 | €49,895 | -€10,892 | -17.9% |
| Financial debts | 43 | €11,142 | €1,867 | -€9,274 | -83.2% |
| Credit institutions | 430/8 | €11,142 | €1,867 | -€9,274 | -83.2% |
| Trade debts | 44 | €11,683 | €16,773 | +€5,090 | +43.6% |
| Suppliers | 440/4 | €11,683 | €16,773 | +€5,090 | +43.6% |
| Taxes, remuneration and social security | 45 | €37,962 | €31,255 | -€6,707 | -17.7% |
| Taxes | 450/3 | €37,962 | €31,255 | -€6,707 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,911 | €28,893 | +€1,982 | +7.4% |
| Other operating charges | 640/8 | €932 | €1,006 | +€74 | +7.9% |
| Gross operating margin | 9900 | €117,410 | €107,342 | -€10,068 | -8.6% |
| Operating profit (loss) | 9901 | €89,567 | €77,443 | -€12,124 | -13.5% |
| Financial income | 75/76B | €198 | €492 | +€294 | +148.9% |
| Recurring financial income | 75 | €198 | €492 | +€294 | +148.9% |
| Financial charges | 65/66B | €610 | €779 | +€170 | +27.9% |
| Recurring financial charges | 65 | €483 | €562 | +€78 | +16.2% |
| Non-recurring financial charges | 66B | €126 | €218 | +€92 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | €89,155 | €77,156 | -€12,000 | -13.5% |
| Income taxes | 67/77 | €26,256 | €33,151 | +€6,894 | +26.3% |
| Profit (loss) for the period | 9904 | €62,899 | €44,005 | -€18,894 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,899 | €44,005 | -€18,894 | -30.0% |
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 3 October 2026 via checked.be.