E-M CONSULT: 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-M CONSULT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€186
down €186 (-0.2%), from -€100,191 to -€100,376
- Other debts +€186
up €186 (+0.2%), from €87,791 to €87,976
- Financial charges -€406
no longer reported in 2025 (was €406)
- Gross operating margin -€4
down €4 (-2.1%), from -€182 to -€186
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total equity and liabilities | 10/49 | €0 | €0 | = | |
| Equity | 10/15 | -€87,791 | -€87,976 | -€186 | -0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,191 | -€100,376 | -€186 | -0.2% |
| Amounts payable | 17/49 | €87,791 | €87,976 | +€186 | +0.2% |
| Amounts payable within one year | 42/48 | €87,791 | €87,976 | +€186 | +0.2% |
| Other amounts payable | 47/48 | €87,791 | €87,976 | +€186 | +0.2% |
| Gross operating margin | 9900 | -€182 | -€186 | -€4 | -2.1% |
| Operating profit (loss) | 9901 | -€182 | -€186 | -€4 | -2.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €406 | - | -€406 | |
| Recurring financial charges | 65 | €406 | - | -€406 | |
| Profit (loss) for the period before taxes | 9903 | -€587 | -€186 | +€402 | +68.4% |
| Profit (loss) for the period | 9904 | -€587 | -€186 | +€402 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€587 | -€186 | +€402 | +68.4% |
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.