E & K 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.
What changed
E & K CONSULTING
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€487
2024 · €7,911-€7,424
Equity
€466,049
2024 · €465,562+€487
Cash
€132,831
2024 · €128,467+€4,364
Balance sheet total
€680,088
2024 · €700,874-€20,786
Largest movements
Assets
- Tangible fixed assets -€36,233
down €36,233 (-6.5%), from €560,866 to €524,633
- Receivables within one year +€7,778
up €7,778 (+1,159%), from €671 to €8,449
of which Trade receivables: +€7,499
Equity and liabilities
- Debts after one year -€31,424
down €31,424 (-16.7%), from €188,007 to €156,583
Income statement
- Depreciation +€7,071
up €7,071 (+19.4%), from €36,511 to €43,582
- Gross operating margin -€1,927
down €1,927 (-2.3%), from €84,956 to €83,029
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.
Result 2024
€7,911
Gross operating margin
-€1,927
Staff costs
+€442
Depreciation
-€7,071
Other operating charges
-€164
Financial income
+€471
Financial charges
+€163
Taxes
+€662
Result 2025
€487
raises the resultlowers the result
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.
From operations
+€42,550
Investment
-€7,529
Financing
-€30,657
Cash 2024
€128,467
From operations (derived)
+€42,550
Net result for the year
+€487
Depreciation
+€43,582
Receivables within one year
-€7,778
Deferred charges and accrued income
-€3,125
Trade debts
+€1,924
Tax, wage and social debts
+€5,868
Other debts
+€1,592
Investment (derived)
-€7,529
Investment in fixed assets (net)
-€7,529
Financing
-€30,657
Debts after one year
-€31,424
Current portion of long-term debt
+€767
Cash 2025
€132,831
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €700,874 | €680,088 | -€20,786 | -3.0% |
| Fixed assets | 21/28 | €571,736 | €535,683 | -€36,053 | -6.3% |
| Tangible fixed assets | 22/27 | €560,866 | €524,633 | -€36,233 | -6.5% |
| Land and buildings | 22 | €500,028 | €484,884 | -€15,144 | -3.0% |
| Plant, machinery and equipment | 23 | €21,170 | €11,940 | -€9,230 | -43.6% |
| Furniture and vehicles | 24 | €39,668 | €27,809 | -€11,859 | -29.9% |
| Financial fixed assets | 28 | €10,870 | €11,050 | +€180 | +1.7% |
| Current assets | 29/58 | €129,138 | €144,405 | +€15,267 | +11.8% |
| Amounts receivable within one year | 40/41 | €671 | €8,449 | +€7,778 | +1,159% |
| Trade receivables | 40 | €671 | €8,170 | +€7,499 | +1,118% |
| Other amounts receivable | 41 | - | €279 | +€279 | |
| Cash at bank and in hand | 54/58 | €128,467 | €132,831 | +€4,364 | +3.4% |
| Deferred charges and accrued income | 490/1 | - | €3,125 | +€3,125 | |
| Total equity and liabilities | 10/49 | €700,874 | €680,088 | -€20,786 | -3.0% |
| Equity | 10/15 | €465,562 | €466,049 | +€487 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €84,310 | €84,310 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €82,450 | €82,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €375,052 | €375,539 | +€487 | +0.1% |
| Amounts payable | 17/49 | €235,312 | €214,039 | -€21,273 | -9.0% |
| Amounts payable after more than one year | 17 | €188,007 | €156,583 | -€31,424 | -16.7% |
| Financial debts | 170/4 | €188,007 | €156,583 | -€31,424 | -16.7% |
| Amounts payable within one year | 42/48 | €47,305 | €57,456 | +€10,151 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €30,657 | €31,424 | +€767 | +2.5% |
| Trade debts | 44 | €1,913 | €3,837 | +€1,924 | +101% |
| Suppliers | 440/4 | €1,913 | €3,837 | +€1,924 | +101% |
| Taxes, remuneration and social security | 45 | €14,365 | €20,233 | +€5,868 | +40.8% |
| Taxes | 450/3 | €11,351 | €16,033 | +€4,682 | +41.2% |
| Remuneration and social security | 454/9 | €3,014 | €4,200 | +€1,186 | +39.3% |
| Other amounts payable | 47/48 | €370 | €1,962 | +€1,592 | +430% |
| Remuneration, social security and pensions | 62 | €24,843 | €24,401 | -€442 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,511 | €43,582 | +€7,071 | +19.4% |
| Other operating charges | 640/8 | €3,503 | €3,667 | +€164 | +4.7% |
| Gross operating margin | 9900 | €84,956 | €83,029 | -€1,927 | -2.3% |
| Operating profit (loss) | 9901 | €20,099 | €11,379 | -€8,720 | -43.4% |
| Financial income | 75/76B | €35 | €506 | +€471 | +1,346% |
| Recurring financial income | 75 | €35 | €506 | +€471 | +1,346% |
| Financial charges | 65/66B | €6,840 | €6,677 | -€163 | -2.4% |
| Recurring financial charges | 65 | €6,840 | €6,677 | -€163 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €13,294 | €5,208 | -€8,086 | -60.8% |
| Income taxes | 67/77 | €5,383 | €4,721 | -€662 | -12.3% |
| Profit (loss) for the period | 9904 | €7,911 | €487 | -€7,424 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,911 | €487 | -€7,424 | -93.8% |
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 15 October 2026 via checked.be.