E.C.M. 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.C.M. Consulting
Largest movements
- Receivables within one year +€6,647
up €6,647 (+17.5%), from €37,907 to €44,554
of which Trade receivables: +€5,210
- Cash +€1,342
up €1,342 (+3.0%), from €44,877 to €46,219
mainly Net result for the year (+€53,170) and Other debts (+€39,024)
- Tangible fixed assets +€1,159
up €1,159 (+12.1%), from €9,595 to €10,755
of which Furniture and vehicles: +€1,964
- Other debts +€39,024
up €39,024 (+88.2%), from €44,240 to €83,264
- Reserves -€27,883
down €27,883 (-100%), from €27,883 to €0
- Tax, wage and social debts -€2,883
down €2,883 (-14.4%), from €19,957 to €17,074
of which Taxes: -€2,883
- Trade debts +€1,519
up €1,519 (+2,208%), from €69 to €1,588
- Gross operating margin +€7,871
up €7,871 (+11.9%), from €66,094 to €73,965
- Taxes +€1,468
up €1,468 (+12.1%), from €12,096 to €13,563
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 | €95,000 | €104,776 | +€9,776 | +10.3% |
| Fixed assets | 21/28 | €9,595 | €10,755 | +€1,159 | +12.1% |
| Tangible fixed assets | 22/27 | €9,595 | €10,755 | +€1,159 | +12.1% |
| Land and buildings | 22 | €414 | €0 | -€414 | -100% |
| Plant, machinery and equipment | 23 | €218 | €122 | -€96 | -43.9% |
| Furniture and vehicles | 24 | €6,758 | €8,722 | +€1,964 | +29.1% |
| Other tangible fixed assets | 26 | €2,206 | €1,910 | -€295 | -13.4% |
| Current assets | 29/58 | €85,404 | €94,021 | +€8,617 | +10.1% |
| Amounts receivable within one year | 40/41 | €37,907 | €44,554 | +€6,647 | +17.5% |
| Trade receivables | 40 | €32,502 | €37,713 | +€5,210 | +16.0% |
| Other amounts receivable | 41 | €5,404 | €6,841 | +€1,437 | +26.6% |
| Cash at bank and in hand | 54/58 | €44,877 | €46,219 | +€1,342 | +3.0% |
| Deferred charges and accrued income | 490/1 | €2,621 | €3,249 | +€628 | +24.0% |
| Total equity and liabilities | 10/49 | €95,000 | €104,776 | +€9,776 | +10.3% |
| Equity | 10/15 | €30,383 | €2,500 | -€27,883 | -91.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €27,883 | €0 | -€27,883 | -100% |
| Distributable reserves | 133 | €27,883 | €0 | -€27,883 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,616 | €102,276 | +€37,660 | +58.3% |
| Amounts payable within one year | 42/48 | €64,266 | €101,926 | +€37,660 | +58.6% |
| Trade debts | 44 | €69 | €1,588 | +€1,519 | +2,208% |
| Suppliers | 440/4 | €69 | €1,588 | +€1,519 | +2,208% |
| Taxes, remuneration and social security | 45 | €19,957 | €17,074 | -€2,883 | -14.4% |
| Taxes | 450/3 | €17,707 | €14,824 | -€2,883 | -16.3% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €44,240 | €83,264 | +€39,024 | +88.2% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,983 | €6,597 | +€614 | +10.3% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €66,094 | €73,965 | +€7,871 | +11.9% |
| Operating profit (loss) | 9901 | €59,542 | €66,782 | +€7,240 | +12.2% |
| Financial income | 75/76B | - | €29 | +€29 | |
| Recurring financial income | 75 | - | €29 | +€29 | |
| Financial charges | 65/66B | €213 | €78 | -€135 | -63.5% |
| Recurring financial charges | 65 | €213 | €78 | -€135 | -63.5% |
| Profit (loss) for the period before taxes | 9903 | €59,328 | €66,733 | +€7,405 | +12.5% |
| Income taxes | 67/77 | €12,096 | €13,563 | +€1,468 | +12.1% |
| Profit (loss) for the period | 9904 | €47,233 | €53,170 | +€5,937 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €47,233 | €53,170 | +€5,937 | +12.6% |
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 26 October 2026 via checked.be.