e-Management 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-Management Consulting
Largest movements
- Cash +€118,216
up €118,216 (+540%), from €21,912 to €140,128
mainly Net result for the year (+€74,057) and Tax, wage and social debts (+€19,269)
- Profit (loss) carried forward +€74,057
up €74,057 (+776%), from €9,548 to €83,605
- Tax, wage and social debts +€19,269
up €19,269 (+309%), from €6,230 to €25,499
- Trade debts +€15,196
new in 2025: €15,196
- Other debts +€7,292
up €7,292 (+166%), from €4,391 to €11,683
- Advances received +€2,420
new in 2025: €2,420
- Gross operating margin +€80,080
up €80,080 (+647%), from €12,385 to €92,465
- Purchases and services +€26,920
up €26,920 (+479%), from €5,615 to €32,535
- Taxes +€15,550
up €15,550 (+635%), from €2,450 to €18,000
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 | €22,169 | €140,403 | +€118,234 | +533% |
| Current assets | 29/58 | €22,169 | €140,403 | +€118,234 | +533% |
| Amounts receivable within one year | 40/41 | €257 | €275 | +€18 | +7.0% |
| Other amounts receivable | 41 | €257 | €275 | +€18 | +7.0% |
| Cash at bank and in hand | 54/58 | €21,912 | €140,128 | +€118,216 | +540% |
| Total equity and liabilities | 10/49 | €22,169 | €140,403 | +€118,234 | +533% |
| Equity | 10/15 | €11,548 | €85,605 | +€74,057 | +641% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €9,548 | €83,605 | +€74,057 | +776% |
| Amounts payable | 17/49 | €10,621 | €54,798 | +€44,177 | +416% |
| Amounts payable within one year | 42/48 | €10,621 | €54,798 | +€44,177 | +416% |
| Trade debts | 44 | - | €15,196 | +€15,196 | |
| Suppliers | 440/4 | - | €15,196 | +€15,196 | |
| Advances received on contracts in progress | 46 | - | €2,420 | +€2,420 | |
| Taxes, remuneration and social security | 45 | €6,230 | €25,499 | +€19,269 | +309% |
| Taxes | 450/3 | €6,230 | €25,499 | +€19,269 | +309% |
| Other amounts payable | 47/48 | €4,391 | €11,683 | +€7,292 | +166% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,615 | €32,535 | +€26,920 | +479% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €12,385 | €92,465 | +€80,080 | +647% |
| Operating profit (loss) | 9901 | €11,998 | €92,065 | +€80,067 | +667% |
| Financial charges | 65/66B | - | €8 | +€8 | |
| Recurring financial charges | 65 | - | €8 | +€8 | |
| Non-recurring financial charges | 66B | - | €8 | +€8 | |
| Profit (loss) for the period before taxes | 9903 | €11,998 | €92,057 | +€80,059 | +667% |
| Income taxes | 67/77 | €2,450 | €18,000 | +€15,550 | +635% |
| Profit (loss) for the period | 9904 | €9,548 | €74,057 | +€64,509 | +676% |
| Profit (loss) for the period to be appropriated | 9905 | €9,548 | €74,057 | +€64,509 | +676% |
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 16 October 2026 via checked.be.