E - BIS 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 - BIS CONSULTING
Largest movements
- Receivables within one year +€120,757
up €120,757 (+24.6%), from €490,338 to €611,095
of which Other amounts receivable: +€120,843
- Profit (loss) carried forward +€111,885
up €111,885 (+58.4%), from -€191,569 to -€79,684
- Gross operating margin +€55,021
up €55,021 (+177%), from €31,019 to €86,039
- Financial income +€7,957
up €7,957 (+29.5%), from €26,966 to €34,923
- Taxes +€4,726
new in 2025: €4,726
- Financial charges +€3,526
up €3,526 (+427%), from €826 to €4,352
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 | €932,524 | €1,052,903 | +€120,378 | +12.9% |
| Current assets | 29/58 | €932,524 | €1,052,903 | +€120,378 | +12.9% |
| Amounts receivable after more than one year | 29 | €441,744 | €441,744 | = | 0.0% |
| Other amounts receivable | 291 | €441,744 | €441,744 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €490,338 | €611,095 | +€120,757 | +24.6% |
| Trade receivables | 40 | €86 | - | -€86 | |
| Other amounts receivable | 41 | €490,252 | €611,095 | +€120,843 | +24.6% |
| Cash at bank and in hand | 54/58 | €443 | €64 | -€379 | -85.6% |
| Total equity and liabilities | 10/49 | €932,524 | €1,052,903 | +€120,378 | +12.9% |
| Equity | 10/15 | €818,993 | €930,878 | +€111,885 | +13.7% |
| Contributions | 10/11 | €632,875 | €632,875 | = | 0.0% |
| Capital | 10 | €632,875 | €632,875 | = | 0.0% |
| Issued capital | 100 | €636,000 | €636,000 | = | 0.0% |
| Uncalled capital | 101 | €3,125 | €3,125 | = | 0.0% |
| Reserves | 13 | €377,688 | €377,688 | = | 0.0% |
| Tax-exempt reserves | 132 | €377,688 | €377,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,569 | -€79,684 | +€111,885 | +58.4% |
| Amounts payable | 17/49 | €113,531 | €122,024 | +€8,493 | +7.5% |
| Amounts payable within one year | 42/48 | €112,144 | €121,024 | +€8,881 | +7.9% |
| Taxes, remuneration and social security | 45 | €5,670 | €14,417 | +€8,747 | +154% |
| Taxes | 450/3 | €5,670 | €14,417 | +€8,747 | +154% |
| Other amounts payable | 47/48 | €106,474 | €106,607 | +€133 | +0.1% |
| Accrued charges and deferred income | 492/3 | €1,387 | €1,000 | -€387 | -27.9% |
| Other operating charges | 640/8 | €180 | - | -€180 | |
| Gross operating margin | 9900 | €31,019 | €86,039 | +€55,021 | +177% |
| Operating profit (loss) | 9901 | €30,839 | €86,039 | +€55,201 | +179% |
| Financial income | 75/76B | €26,966 | €34,923 | +€7,957 | +29.5% |
| Recurring financial income | 75 | €26,966 | €34,923 | +€7,957 | +29.5% |
| Financial charges | 65/66B | €826 | €4,352 | +€3,526 | +427% |
| Recurring financial charges | 65 | €826 | €4,352 | +€3,526 | +427% |
| Profit (loss) for the period before taxes | 9903 | €56,979 | €116,611 | +€59,632 | +105% |
| Income taxes | 67/77 | - | €4,726 | +€4,726 | |
| Profit (loss) for the period | 9904 | €56,979 | €111,885 | +€54,907 | +96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,979 | €111,885 | +€54,907 | +96.4% |
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 19 October 2026 via checked.be.