E & B 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.
E & B CONSULTING
Largest movements
- Cash +€46,713
up €46,713 (+966%), from €4,834 to €51,547
mainly Other debts (+€76,181) and Depreciation (+€30,112)
- Receivables within one year +€27,689
up €27,689 (+6.2%), from €446,941 to €474,630
of which Other amounts receivable: +€14,443
- Other debts +€76,181
up €76,181 (+59.4%), from €128,289 to €204,470
- Reserves +€25,698
up €25,698 (+7.5%), from €343,440 to €369,138
of which Distributable reserves: +€25,698
- Tax, wage and social debts -€15,717
down €15,717 (-56.0%), from €28,070 to €12,353
- Gross operating margin -€11,280
down €11,280 (-12.8%), from €88,285 to €77,005
- Taxes -€8,279
down €8,279 (-42.7%), from €19,373 to €11,094
- Financial charges +€5,151
up €5,151 (+79.1%), from €6,512 to €11,663
- Depreciation +€2,543
up €2,543 (+9.2%), from €27,569 to €30,112
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 | €801,947 | €879,270 | +€77,323 | +9.6% |
| Fixed assets | 21/28 | €349,645 | €347,987 | -€1,658 | -0.5% |
| Tangible fixed assets | 22/27 | €349,645 | €347,987 | -€1,658 | -0.5% |
| Land and buildings | 22 | €286,048 | €304,833 | +€18,784 | +6.6% |
| Plant, machinery and equipment | 23 | €1,001 | €748 | -€253 | -25.3% |
| Furniture and vehicles | 24 | €62,596 | €42,407 | -€20,190 | -32.3% |
| Current assets | 29/58 | €452,302 | €531,283 | +€78,981 | +17.5% |
| Amounts receivable within one year | 40/41 | €446,941 | €474,630 | +€27,689 | +6.2% |
| Trade receivables | 40 | €181,500 | €194,746 | +€13,246 | +7.3% |
| Other amounts receivable | 41 | €265,441 | €279,884 | +€14,443 | +5.4% |
| Cash at bank and in hand | 54/58 | €4,834 | €51,547 | +€46,713 | +966% |
| Deferred charges and accrued income | 490/1 | €527 | €5,106 | +€4,579 | +869% |
| Total equity and liabilities | 10/49 | €801,947 | €879,270 | +€77,323 | +9.6% |
| Equity | 10/15 | €630,746 | €656,444 | +€25,698 | +4.1% |
| Contributions | 10/11 | €222,129 | €222,129 | = | 0.0% |
| Reserves | 13 | €343,440 | €369,138 | +€25,698 | +7.5% |
| Non-distributable reserves | 130/1 | €22,213 | €22,213 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,213 | €22,213 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,559 | €3,559 | = | 0.0% |
| Distributable reserves | 133 | €317,668 | €343,366 | +€25,698 | +8.1% |
| Profit (loss) carried forward | 14 | €65,177 | €65,177 | = | 0.0% |
| Amounts payable | 17/49 | €171,201 | €222,826 | +€51,625 | +30.2% |
| Amounts payable within one year | 42/48 | €169,463 | €221,326 | +€51,863 | +30.6% |
| Trade debts | 44 | €13,104 | €4,503 | -€8,600 | -65.6% |
| Suppliers | 440/4 | €13,104 | €4,503 | -€8,600 | -65.6% |
| Taxes, remuneration and social security | 45 | €28,070 | €12,353 | -€15,717 | -56.0% |
| Taxes | 450/3 | €28,070 | €12,353 | -€15,717 | -56.0% |
| Other amounts payable | 47/48 | €128,289 | €204,470 | +€76,181 | +59.4% |
| Accrued charges and deferred income | 492/3 | €1,738 | €1,500 | -€238 | -13.7% |
| Non-recurring operating income | 76A | - | €842 | +€842 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,569 | €30,112 | +€2,543 | +9.2% |
| Other operating charges | 640/8 | €9,060 | €9,052 | -€8 | -0.1% |
| Gross operating margin | 9900 | €88,285 | €77,005 | -€11,280 | -12.8% |
| Operating profit (loss) | 9901 | €51,657 | €37,841 | -€13,815 | -26.7% |
| Financial income | 75/76B | €10,200 | €10,613 | +€413 | +4.0% |
| Recurring financial income | 75 | €10,200 | €10,613 | +€413 | +4.0% |
| Financial charges | 65/66B | €6,512 | €11,663 | +€5,151 | +79.1% |
| Recurring financial charges | 65 | €6,512 | €11,663 | +€5,151 | +79.1% |
| Profit (loss) for the period before taxes | 9903 | €55,345 | €36,792 | -€18,553 | -33.5% |
| Income taxes | 67/77 | €19,373 | €11,094 | -€8,279 | -42.7% |
| Profit (loss) for the period | 9904 | €35,972 | €25,698 | -€10,274 | -28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,972 | €25,698 | -€10,274 | -28.6% |
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 17 October 2026 via checked.be.