E.H. 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.H. CONSULTING
Largest movements
- Receivables after one year +€40,622
up €40,622 (+20.1%), from €202,317 to €242,940
- Cash +€13,456
up €13,456 (+107%), from €12,602 to €26,058
mainly Net result for the year (+€48,125) and Tax, wage and social debts (+€30,803)
- Reserves +€48,000
up €48,000 (+30.7%), from €156,599 to €204,599
- Other debts -€32,190
no longer reported in 2025 (was €32,190)
- Tax, wage and social debts +€30,803
up €30,803 (+370%), from €8,319 to €39,122
- Advances received +€16,335
new in 2025: €16,335
- Debts after one year -€9,481
no longer reported in 2025 (was €9,481)
- Gross operating margin +€61,580
up €61,580 (+314%), from €19,636 to €81,216
- Taxes +€29,261
up €29,261 (+287%), from €10,209 to €39,470
- Other operating charges -€7,892
down €7,892 (-83.0%), from €9,513 to €1,621
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 | €217,153 | €272,157 | +€55,004 | +25.3% |
| Fixed assets | 21/28 | - | €1,554 | +€1,554 | |
| Tangible fixed assets | 22/27 | - | €1,554 | +€1,554 | |
| Furniture and vehicles | 24 | - | €1,554 | +€1,554 | |
| Current assets | 29/58 | €217,153 | €270,602 | +€53,450 | +24.6% |
| Amounts receivable after more than one year | 29 | €202,317 | €242,940 | +€40,622 | +20.1% |
| Other amounts receivable | 291 | €202,317 | €242,940 | +€40,622 | +20.1% |
| Amounts receivable within one year | 40/41 | €1,098 | €500 | -€598 | -54.5% |
| Trade receivables | 40 | €1,098 | €500 | -€598 | -54.5% |
| Cash at bank and in hand | 54/58 | €12,602 | €26,058 | +€13,456 | +107% |
| Deferred charges and accrued income | 490/1 | €1,135 | €1,105 | -€30 | -2.6% |
| Total equity and liabilities | 10/49 | €217,153 | €272,157 | +€55,004 | +25.3% |
| Equity | 10/15 | €157,732 | €205,856 | +€48,125 | +30.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €156,599 | €204,599 | +€48,000 | +30.7% |
| Distributable reserves | 133 | €156,599 | €204,599 | +€48,000 | +30.7% |
| Profit (loss) carried forward | 14 | €133 | €258 | +€125 | +93.5% |
| Amounts payable | 17/49 | €59,421 | €66,300 | +€6,879 | +11.6% |
| Amounts payable after more than one year | 17 | €9,481 | - | -€9,481 | |
| Financial debts | 170/4 | €9,481 | - | -€9,481 | |
| Amounts payable within one year | 42/48 | €49,940 | €66,300 | +€16,361 | +32.8% |
| Current portion of amounts payable after more than one year | 42 | €9,153 | €9,481 | +€328 | +3.6% |
| Trade debts | 44 | €279 | €1,363 | +€1,084 | +388% |
| Suppliers | 440/4 | €279 | €1,363 | +€1,084 | +388% |
| Advances received on contracts in progress | 46 | - | €16,335 | +€16,335 | |
| Taxes, remuneration and social security | 45 | €8,319 | €39,122 | +€30,803 | +370% |
| Taxes | 450/3 | €8,319 | €39,122 | +€30,803 | +370% |
| Other amounts payable | 47/48 | €32,190 | - | -€32,190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €427 | +€427 | |
| Other operating charges | 640/8 | €9,513 | €1,621 | -€7,892 | -83.0% |
| Non-recurring operating charges | 66A | €23,009 | - | -€23,009 | |
| Gross operating margin | 9900 | €19,636 | €81,216 | +€61,580 | +314% |
| Operating profit (loss) | 9901 | -€12,886 | €79,168 | +€92,054 | |
| Financial income | 75/76B | €11,983 | €12,064 | +€82 | +0.7% |
| Recurring financial income | 75 | €11,983 | €12,064 | +€82 | +0.7% |
| Financial charges | 65/66B | €3,206 | €3,638 | +€431 | +13.5% |
| Recurring financial charges | 65 | €3,206 | €3,638 | +€431 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,110 | €87,594 | +€91,704 | |
| Transfer from deferred taxes | 780 | €6,890 | - | -€6,890 | |
| Income taxes | 67/77 | €10,209 | €39,470 | +€29,261 | +287% |
| Profit (loss) for the period | 9904 | -€7,429 | €48,125 | +€55,553 | |
| Transfer from tax-exempt reserves | 789 | €27,562 | - | -€27,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,133 | €48,125 | +€27,991 | +139% |
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 21 October 2026 via checked.be.