E.C. CONSULT: 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.C. CONSULT
Largest movements
- Cash +€37,137
up €37,137 (+116.6%), from €31,844 to €68,982
mainly Net result for the year (+€64,638) and Tax, wage and social debts (+€5,964)
- Current investments +€30,000
new in 2025: €30,000
- Receivables within one year +€2,663
up €2,663 (+24.7%), from €10,775 to €13,438
of which Other amounts receivable: +€2,663
- Deferred charges and accrued income +€1,918
new in 2025: €1,918
- Reserves +€64,638
up €64,638 (+194.9%), from €33,159 to €97,797
- Tax, wage and social debts +€5,964
up €5,964 (+101.7%), from €5,862 to €11,826
- Trade debts +€2,099
up €2,099 (+736.0%), from €285 to €2,384
- Gross operating margin +€44,526
up €44,526 (+121.0%), from €36,812 to €81,338
- Taxes +€8,909
up €8,909 (+118.3%), from €7,530 to €16,440
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 | €42,619 | €114,337 | +€71,719 | +168.3% |
| Current assets | 29/58 | €42,619 | €114,337 | +€71,719 | +168.3% |
| Amounts receivable within one year | 40/41 | €10,775 | €13,438 | +€2,663 | +24.7% |
| Trade receivables | 40 | €10,285 | €10,285 | = | 0.0% |
| Other amounts receivable | 41 | €490 | €3,153 | +€2,663 | +543.9% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €31,844 | €68,982 | +€37,137 | +116.6% |
| Deferred charges and accrued income | 490/1 | - | €1,918 | +€1,918 | |
| Total equity and liabilities | 10/49 | €42,619 | €114,337 | +€71,719 | +168.3% |
| Equity | 10/15 | €34,159 | €98,797 | +€64,638 | +189.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,159 | €97,797 | +€64,638 | +194.9% |
| Distributable reserves | 133 | €33,159 | €97,797 | +€64,638 | +194.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,460 | €15,541 | +€7,081 | +83.7% |
| Amounts payable within one year | 42/48 | €8,460 | €15,541 | +€7,081 | +83.7% |
| Trade debts | 44 | €285 | €2,384 | +€2,099 | +736.0% |
| Suppliers | 440/4 | €285 | €2,384 | +€2,099 | +736.0% |
| Taxes, remuneration and social security | 45 | €5,862 | €11,826 | +€5,964 | +101.7% |
| Taxes | 450/3 | €5,862 | €11,826 | +€5,964 | +101.7% |
| Other amounts payable | 47/48 | €2,313 | €1,330 | -€982 | -42.5% |
| Remuneration, social security and pensions | 62 | €166 | €250 | +€84 | +50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €36,812 | €81,338 | +€44,526 | +121.0% |
| Operating profit (loss) | 9901 | €36,520 | €80,960 | +€44,440 | +121.7% |
| Financial income | 75/76B | - | €292 | +€292 | |
| Recurring financial income | 75 | - | €292 | +€292 | |
| Financial charges | 65/66B | €108 | €175 | +€66 | +61.2% |
| Recurring financial charges | 65 | €108 | €175 | +€66 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €36,412 | €81,078 | +€44,666 | +122.7% |
| Income taxes | 67/77 | €7,530 | €16,440 | +€8,909 | +118.3% |
| Profit (loss) for the period | 9904 | €28,881 | €64,638 | +€35,756 | +123.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,881 | €64,638 | +€35,756 | +123.8% |
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 8 October 2026 via checked.be.