E-BEN 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-BEN CONSULTING
Largest movements
- Cash +€41,537
up €41,537 (+56.5%), from €73,570 to €115,107
mainly Net result for the year (+€74,699) and Tax, wage and social debts (+€12,925)
- Receivables within one year +€22,925
up €22,925 (+117%), from €19,600 to €42,525
of which Trade receivables: +€23,136
- Profit (loss) carried forward +€57,199
up €57,199 (+105%), from €54,304 to €111,502
- Tax, wage and social debts +€12,925
up €12,925 (+79.1%), from €16,338 to €29,264
- Other debts -€5,804
down €5,804 (-30.8%), from €18,827 to €13,024
- Gross operating margin +€67,120
up €67,120 (+205%), from €32,776 to €99,895
- Taxes +€3,975
up €3,975 (+24.8%), from €16,016 to €19,991
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 | €94,480 | €158,558 | +€64,077 | +67.8% |
| Fixed assets | 21/28 | €1,310 | €520 | -€790 | -60.3% |
| Tangible fixed assets | 22/27 | €1,070 | €280 | -€790 | -73.9% |
| Furniture and vehicles | 24 | €1,070 | €280 | -€790 | -73.9% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €93,170 | €158,038 | +€64,868 | +69.6% |
| Amounts receivable within one year | 40/41 | €19,600 | €42,525 | +€22,925 | +117% |
| Trade receivables | 40 | €19,044 | €42,180 | +€23,136 | +121% |
| Other amounts receivable | 41 | €557 | €345 | -€211 | -37.9% |
| Cash at bank and in hand | 54/58 | €73,570 | €115,107 | +€41,537 | +56.5% |
| Deferred charges and accrued income | 490/1 | - | €406 | +€406 | |
| Total equity and liabilities | 10/49 | €94,480 | €158,558 | +€64,077 | +67.8% |
| Equity | 10/15 | €57,304 | €114,502 | +€57,199 | +99.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,304 | €111,502 | +€57,199 | +105% |
| Amounts payable | 17/49 | €37,176 | €44,055 | +€6,879 | +18.5% |
| Amounts payable within one year | 42/48 | €37,176 | €44,055 | +€6,879 | +18.5% |
| Trade debts | 44 | €2,011 | €1,768 | -€243 | -12.1% |
| Suppliers | 440/4 | €2,011 | €1,768 | -€243 | -12.1% |
| Taxes, remuneration and social security | 45 | €16,338 | €29,264 | +€12,925 | +79.1% |
| Taxes | 450/3 | €16,338 | €29,264 | +€12,925 | +79.1% |
| Other amounts payable | 47/48 | €18,827 | €13,024 | -€5,804 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €790 | €790 | = | 0.0% |
| Other operating charges | 640/8 | €831 | €771 | -€60 | -7.2% |
| Non-recurring operating charges | 66A | €628 | - | -€628 | |
| Gross operating margin | 9900 | €32,776 | €99,895 | +€67,120 | +205% |
| Operating profit (loss) | 9901 | €30,527 | €98,335 | +€67,808 | +222% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €3,887 | €3,644 | -€242 | -6.2% |
| Recurring financial charges | 65 | €3,887 | €3,644 | -€242 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €26,650 | €94,690 | +€68,040 | +255% |
| Income taxes | 67/77 | €16,016 | €19,991 | +€3,975 | +24.8% |
| Profit (loss) for the period | 9904 | €10,634 | €74,699 | +€64,065 | +602% |
| Profit (loss) for the period to be appropriated | 9905 | €10,634 | €74,699 | +€64,065 | +602% |
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 23 October 2026 via checked.be.