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 +€16,002
up €16,002 (+103%), from €15,503 to €31,505
mainly Net result for the year (+€102,315) and Current portion of long-term debt (+€2,963)
- Tangible fixed assets -€2,475
down €2,475 (-22.9%), from €10,814 to €8,339
of which Other tangible fixed assets: -€1,542
- Reserves +€40,016
up €40,016 (+33.3%), from €119,990 to €160,006
- Debts after one year -€26,199
down €26,199 (-31.3%), from €83,764 to €57,565
- Current portion of long-term debt +€2,963
up €2,963 (+12.8%), from €23,236 to €26,199
- Financial income +€60,741
up €60,741 (+48,558%), from €125 to €60,866
- Gross operating margin -€8,004
down €8,004 (-9.3%), from €85,998 to €77,995
- Taxes +€6,324
up €6,324 (+28.0%), from €22,598 to €28,922
- Financial charges +€2,137
up €2,137 (+138%), from €1,549 to €3,686
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 | €203,073 | €218,241 | +€15,168 | +7.5% |
| Fixed assets | 21/28 | €168,843 | €166,369 | -€2,475 | -1.5% |
| Tangible fixed assets | 22/27 | €10,814 | €8,339 | -€2,475 | -22.9% |
| Plant, machinery and equipment | 23 | €129 | - | -€129 | |
| Furniture and vehicles | 24 | €2,989 | €2,184 | -€805 | -26.9% |
| Other tangible fixed assets | 26 | €7,697 | €6,155 | -€1,542 | -20.0% |
| Financial fixed assets | 28 | €158,029 | €158,029 | = | 0.0% |
| Current assets | 29/58 | €34,229 | €51,872 | +€17,643 | +51.5% |
| Amounts receivable within one year | 40/41 | €17,094 | €18,165 | +€1,071 | +6.3% |
| Trade receivables | 40 | €12,806 | €14,621 | +€1,815 | +14.2% |
| Other amounts receivable | 41 | €4,288 | €3,544 | -€744 | -17.3% |
| Cash at bank and in hand | 54/58 | €15,503 | €31,505 | +€16,002 | +103% |
| Deferred charges and accrued income | 490/1 | €1,632 | €2,202 | +€570 | +34.9% |
| Total equity and liabilities | 10/49 | €203,073 | €218,241 | +€15,168 | +7.5% |
| Equity | 10/15 | €75,571 | €115,587 | +€40,016 | +53.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €119,990 | €160,006 | +€40,016 | +33.3% |
| Distributable reserves | 133 | €119,990 | €160,006 | +€40,016 | +33.3% |
| Profit (loss) carried forward | 14 | -€44,519 | -€44,519 | = | 0.0% |
| Amounts payable | 17/49 | €127,502 | €102,654 | -€24,848 | -19.5% |
| Amounts payable after more than one year | 17 | €83,764 | €57,565 | -€26,199 | -31.3% |
| Financial debts | 170/4 | €83,764 | €57,565 | -€26,199 | -31.3% |
| Amounts payable within one year | 42/48 | €43,738 | €45,089 | +€1,351 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €23,236 | €26,199 | +€2,963 | +12.8% |
| Trade debts | 44 | €2,371 | €1,506 | -€865 | -36.5% |
| Suppliers | 440/4 | €2,371 | €1,506 | -€865 | -36.5% |
| Taxes, remuneration and social security | 45 | €18,131 | €17,384 | -€747 | -4.1% |
| Taxes | 450/3 | €18,131 | €17,384 | -€747 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,368 | €2,475 | +€107 | +4.5% |
| Other operating charges | 640/8 | €1,927 | €1,464 | -€463 | -24.0% |
| Gross operating margin | 9900 | €85,998 | €77,995 | -€8,004 | -9.3% |
| Operating profit (loss) | 9901 | €81,703 | €74,056 | -€7,647 | -9.4% |
| Financial income | 75/76B | €125 | €60,866 | +€60,741 | +48,558% |
| Recurring financial income | 75 | €125 | €60,866 | +€60,741 | +48,558% |
| Financial charges | 65/66B | €1,549 | €3,686 | +€2,137 | +138% |
| Recurring financial charges | 65 | €1,549 | €3,686 | +€2,137 | +138% |
| Profit (loss) for the period before taxes | 9903 | €80,280 | €131,237 | +€50,957 | +63.5% |
| Income taxes | 67/77 | €22,598 | €28,922 | +€6,324 | +28.0% |
| Profit (loss) for the period | 9904 | €57,681 | €102,315 | +€44,634 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,681 | €102,315 | +€44,634 | +77.4% |
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 24 October 2026 via checked.be.