E-FFICIENCY CONSULTING: 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-FFICIENCY CONSULTING
Largest movements
- Cash -€33,360
down €33,360 (-44.7%), from €74,631 to €41,271
mainly Net result for the year (-€43,734) and Tax, wage and social debts (-€17,108)
- Receivables within one year -€33,238
down €33,238 (-83.2%), from €39,959 to €6,721
of which Trade receivables: -€33,560
- Tangible fixed assets -€6,896
down €6,896 (-41.8%), from €16,485 to €9,589
of which Furniture and vehicles: -€6,403
- Profit (loss) carried forward -€43,734
down €43,734, from €18,963 to -€24,772
- Tax, wage and social debts -€17,108
down €17,108 (-98.8%), from €17,317 to €209
- Current portion of long-term debt -€6,896
no longer reported in 2025 (was €6,896)
- Other debts -€5,724
down €5,724 (-22.2%), from €25,800 to €20,076
- Gross operating margin -€71,381
down €71,381, from €37,541 to -€33,839
- Taxes -€7,660
down €7,660 (-97.3%), from €7,869 to €209
- Depreciation -€1,125
down €1,125 (-11.7%), from €9,599 to €8,474
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 | €282,888 | €209,378 | -€73,510 | -26.0% |
| Fixed assets | 21/28 | €16,485 | €9,589 | -€6,896 | -41.8% |
| Tangible fixed assets | 22/27 | €16,485 | €9,589 | -€6,896 | -41.8% |
| Furniture and vehicles | 24 | €12,861 | €6,458 | -€6,403 | -49.8% |
| Other tangible fixed assets | 26 | €3,625 | €3,131 | -€494 | -13.6% |
| Current assets | 29/58 | €266,402 | €199,788 | -€66,614 | -25.0% |
| Amounts receivable within one year | 40/41 | €39,959 | €6,721 | -€33,238 | -83.2% |
| Trade receivables | 40 | €38,474 | €4,914 | -€33,560 | -87.2% |
| Other amounts receivable | 41 | €1,485 | €1,807 | +€322 | +21.7% |
| Current investments | 50/53 | €150,947 | €150,947 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €74,631 | €41,271 | -€33,360 | -44.7% |
| Deferred charges and accrued income | 490/1 | €865 | €850 | -€16 | -1.8% |
| Total equity and liabilities | 10/49 | €282,888 | €209,378 | -€73,510 | -26.0% |
| Equity | 10/15 | €232,223 | €188,489 | -€43,734 | -18.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €192,800 | €192,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,800 | €2,800 | = | 0.0% |
| Distributable reserves | 133 | €190,000 | €190,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,963 | -€24,772 | -€43,734 | |
| Amounts payable | 17/49 | €50,665 | €20,889 | -€29,776 | -58.8% |
| Amounts payable within one year | 42/48 | €50,665 | €20,889 | -€29,776 | -58.8% |
| Current portion of amounts payable after more than one year | 42 | €6,896 | - | -€6,896 | |
| Trade debts | 44 | €652 | €605 | -€48 | -7.3% |
| Suppliers | 440/4 | €652 | €605 | -€48 | -7.3% |
| Taxes, remuneration and social security | 45 | €17,317 | €209 | -€17,108 | -98.8% |
| Taxes | 450/3 | €17,317 | €209 | -€17,108 | -98.8% |
| Other amounts payable | 47/48 | €25,800 | €20,076 | -€5,724 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,599 | €8,474 | -€1,125 | -11.7% |
| Other operating charges | 640/8 | €695 | €908 | +€212 | +30.6% |
| Gross operating margin | 9900 | €37,541 | -€33,839 | -€71,381 | |
| Operating profit (loss) | 9901 | €27,247 | -€43,221 | -€70,468 | |
| Financial income | 75/76B | €55 | - | -€55 | |
| Recurring financial income | 75 | €55 | - | -€55 | |
| Financial charges | 65/66B | €380 | €304 | -€76 | -19.9% |
| Recurring financial charges | 65 | €380 | €304 | -€76 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €26,922 | -€43,526 | -€70,448 | |
| Income taxes | 67/77 | €7,869 | €209 | -€7,660 | -97.3% |
| Profit (loss) for the period | 9904 | €19,053 | -€43,734 | -€62,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,053 | -€43,734 | -€62,787 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.