E.F. BUSDEVCONSULTING: 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.F. BUSDEVCONSULTING
Largest movements
- Cash -€7,221
down €7,221 (-76.9%), from €9,396 to €2,175
mainly Net result for the year (-€6,876) and Trade debts (-€869)
- Deferred charges and accrued income -€622
down €622 (-68.2%), from €913 to €291
- Receivables within one year -€209
down €209 (-22.3%), from €939 to €730
of which Other amounts receivable: -€209
- Profit (loss) carried forward -€6,876
down €6,876, from €1,984 to -€4,892
- Trade debts -€869
down €869 (-90.3%), from €963 to €94
- Other debts -€663
down €663 (-26.6%), from €2,492 to €1,829
- Tax, wage and social debts +€355
up €355 (+43.9%), from €809 to €1,164
- Gross operating margin -€9,279
down €9,279, from €2,835 to -€6,443
- Taxes -€454
down €454 (-56.1%), from €809 to €355
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 | €11,248 | €3,195 | -€8,053 | -71.6% |
| Current assets | 29/58 | €11,248 | €3,195 | -€8,053 | -71.6% |
| Amounts receivable within one year | 40/41 | €939 | €730 | -€209 | -22.3% |
| Trade receivables | 40 | €686 | €686 | = | 0.0% |
| Other amounts receivable | 41 | €254 | €44 | -€209 | -82.6% |
| Cash at bank and in hand | 54/58 | €9,396 | €2,175 | -€7,221 | -76.9% |
| Deferred charges and accrued income | 490/1 | €913 | €291 | -€622 | -68.2% |
| Total equity and liabilities | 10/49 | €11,248 | €3,195 | -€8,053 | -71.6% |
| Equity | 10/15 | €6,984 | €108 | -€6,876 | -98.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,984 | -€4,892 | -€6,876 | |
| Amounts payable | 17/49 | €4,264 | €3,087 | -€1,177 | -27.6% |
| Amounts payable within one year | 42/48 | €4,264 | €3,087 | -€1,177 | -27.6% |
| Trade debts | 44 | €963 | €94 | -€869 | -90.3% |
| Suppliers | 440/4 | €963 | €94 | -€869 | -90.3% |
| Taxes, remuneration and social security | 45 | €809 | €1,164 | +€355 | +43.9% |
| Taxes | 450/3 | €809 | €1,164 | +€355 | +43.9% |
| Other amounts payable | 47/48 | €2,492 | €1,829 | -€663 | -26.6% |
| Gross operating margin | 9900 | €2,835 | -€6,443 | -€9,279 | |
| Operating profit (loss) | 9901 | €2,835 | -€6,443 | -€9,279 | |
| Financial charges | 65/66B | €42 | €78 | +€36 | +85.8% |
| Recurring financial charges | 65 | €42 | €78 | +€36 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | €2,793 | -€6,521 | -€9,315 | |
| Income taxes | 67/77 | €809 | €355 | -€454 | -56.1% |
| Profit (loss) for the period | 9904 | €1,984 | -€6,876 | -€8,861 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,984 | -€6,876 | -€8,861 |
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 12 October 2026 via checked.be.