E-COMMERCE BUSINESS CONSULTANCY: 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-COMMERCE BUSINESS CONSULTANCY
Largest movements
- Receivables within one year +€15,733
up €15,733 (+14.0%), from €112,476 to €128,210
of which Trade receivables: +€15,733
- Cash -€4,590
down €4,590 (-64.4%), from €7,124 to €2,534
mainly Receivables within one year (-€15,733) and Trade debts (-€5,170)
- Other debts +€16,500
up €16,500 (+13.4%), from €123,470 to €139,970
- Trade debts -€5,170
down €5,170 (-8.1%), from €63,852 to €58,682
- Gross operating margin -€14,340
down €14,340 (-88.7%), from €16,160 to €1,820
- Taxes -€4,238
down €4,238 (-73.7%), from €5,749 to €1,511
- Financial income -€191
down €191 (-88.0%), from €217 to €26
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 | €204,572 | €215,134 | +€10,562 | +5.2% |
| Fixed assets | 21/28 | €84,971 | €84,390 | -€581 | -0.7% |
| Tangible fixed assets | 22/27 | €1,945 | €1,364 | -€581 | -29.9% |
| Plant, machinery and equipment | 23 | €810 | €586 | -€225 | -27.7% |
| Furniture and vehicles | 24 | €1,135 | €778 | -€357 | -31.4% |
| Financial fixed assets | 28 | €83,026 | €83,026 | = | 0.0% |
| Current assets | 29/58 | €119,601 | €130,744 | +€11,143 | +9.3% |
| Amounts receivable within one year | 40/41 | €112,476 | €128,210 | +€15,733 | +14.0% |
| Trade receivables | 40 | - | €15,733 | +€15,733 | |
| Other amounts receivable | 41 | €112,476 | €112,476 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,124 | €2,534 | -€4,590 | -64.4% |
| Total equity and liabilities | 10/49 | €204,572 | €215,134 | +€10,562 | +5.2% |
| Equity | 10/15 | €12,564 | €11,153 | -€1,411 | -11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,036 | -€7,447 | -€1,411 | -23.4% |
| Amounts payable | 17/49 | €192,008 | €203,981 | +€11,973 | +6.2% |
| Amounts payable within one year | 42/48 | €192,008 | €203,981 | +€11,973 | +6.2% |
| Trade debts | 44 | €63,852 | €58,682 | -€5,170 | -8.1% |
| Suppliers | 440/4 | €63,852 | €58,682 | -€5,170 | -8.1% |
| Taxes, remuneration and social security | 45 | €4,686 | €5,330 | +€643 | +13.7% |
| Taxes | 450/3 | €4,686 | €5,330 | +€643 | +13.7% |
| Other amounts payable | 47/48 | €123,470 | €139,970 | +€16,500 | +13.4% |
| Remuneration, social security and pensions | 62 | €56 | €107 | +€50 | +90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €581 | €581 | = | 0.0% |
| Other operating charges | 640/8 | €687 | €585 | -€102 | -14.8% |
| Gross operating margin | 9900 | €16,160 | €1,820 | -€14,340 | -88.7% |
| Operating profit (loss) | 9901 | €14,835 | €547 | -€14,288 | -96.3% |
| Financial income | 75/76B | €217 | €26 | -€191 | -88.0% |
| Recurring financial income | 75 | €217 | €26 | -€191 | -88.0% |
| Financial charges | 65/66B | €458 | €474 | +€15 | +3.3% |
| Recurring financial charges | 65 | €458 | €474 | +€15 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €14,594 | €99 | -€14,495 | -99.3% |
| Income taxes | 67/77 | €5,749 | €1,511 | -€4,238 | -73.7% |
| Profit (loss) for the period | 9904 | €8,846 | -€1,411 | -€10,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,846 | -€1,411 | -€10,257 |
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 1 November 2026 via checked.be.