E&P 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&P CONSULT
Largest movements
- Cash +€223,676
up €223,676 (+219.2%), from €102,025 to €325,702
mainly Net result for the year (+€113,618) and Current investments (+€79,859)
- Current investments -€79,859
down €79,859 (-23.9%), from €334,359 to €254,500
- Tangible fixed assets -€54,511
down €54,511 (-11.4%), from €478,811 to €424,300
of which Leasing and similar rights: -€32,990
- Receivables within one year -€50,245
down €50,245 (-10.3%), from €486,203 to €435,958
of which Other amounts receivable: -€37,880
- Reserves +€113,618
up €113,618 (+13.3%), from €855,385 to €969,003
- Debts after one year -€62,422
down €62,422 (-56.2%), from €111,119 to €48,697
- Trade debts -€36,062
down €36,062 (-14.0%), from €257,269 to €221,207
- Gross operating margin +€69,842
up €69,842 (+25.4%), from €274,471 to €344,313
- Other operating charges +€48,788
up €48,788 (+59.0%), from €82,714 to €131,502
- Financial income +€11,891
up €11,891 (+288.7%), from €4,119 to €16,010
- Taxes +€10,862
up €10,862 (+28.0%), from €38,856 to €49,718
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 | €1,401,398 | €1,440,459 | +€39,061 | +2.8% |
| Fixed assets | 21/28 | €478,811 | €424,300 | -€54,511 | -11.4% |
| Tangible fixed assets | 22/27 | €478,811 | €424,300 | -€54,511 | -11.4% |
| Land and buildings | 22 | €196,470 | €183,947 | -€12,523 | -6.4% |
| Plant, machinery and equipment | 23 | €2,034 | €1,522 | -€512 | -25.2% |
| Furniture and vehicles | 24 | €36,882 | €28,395 | -€8,487 | -23.0% |
| Leasing and similar rights | 25 | €78,669 | €45,679 | -€32,990 | -41.9% |
| Other tangible fixed assets | 26 | €164,756 | €164,756 | = | 0.0% |
| Current assets | 29/58 | €922,587 | €1,016,160 | +€93,572 | +10.1% |
| Amounts receivable within one year | 40/41 | €486,203 | €435,958 | -€50,245 | -10.3% |
| Trade receivables | 40 | €448,323 | €435,958 | -€12,365 | -2.8% |
| Other amounts receivable | 41 | €37,880 | - | -€37,880 | |
| Current investments | 50/53 | €334,359 | €254,500 | -€79,859 | -23.9% |
| Cash at bank and in hand | 54/58 | €102,025 | €325,702 | +€223,676 | +219.2% |
| Total equity and liabilities | 10/49 | €1,401,398 | €1,440,459 | +€39,061 | +2.8% |
| Equity | 10/15 | €933,804 | €1,047,422 | +€113,618 | +12.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €855,385 | €969,003 | +€113,618 | +13.3% |
| Distributable reserves | 133 | €855,385 | €969,003 | +€113,618 | +13.3% |
| Profit (loss) carried forward | 14 | €72,219 | €72,219 | = | 0.0% |
| Amounts payable | 17/49 | €467,594 | €393,037 | -€74,557 | -15.9% |
| Amounts payable after more than one year | 17 | €111,119 | €48,697 | -€62,422 | -56.2% |
| Financial debts | 170/4 | €111,119 | €48,697 | -€62,422 | -56.2% |
| Amounts payable within one year | 42/48 | €350,660 | €328,827 | -€21,833 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €63,788 | €60,746 | -€3,042 | -4.8% |
| Trade debts | 44 | €257,269 | €221,207 | -€36,062 | -14.0% |
| Suppliers | 440/4 | €257,269 | €221,207 | -€36,062 | -14.0% |
| Taxes, remuneration and social security | 45 | €29,602 | €37,331 | +€7,729 | +26.1% |
| Taxes | 450/3 | €22,851 | €32,731 | +€9,880 | +43.2% |
| Remuneration and social security | 454/9 | €6,752 | €4,600 | -€2,152 | -31.9% |
| Other amounts payable | 47/48 | - | €9,543 | +€9,543 | |
| Accrued charges and deferred income | 492/3 | €5,816 | €15,514 | +€9,698 | +166.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,655 | €58,816 | +€161 | +0.3% |
| Other operating charges | 640/8 | €82,714 | €131,502 | +€48,788 | +59.0% |
| Gross operating margin | 9900 | €274,471 | €344,313 | +€69,842 | +25.4% |
| Operating profit (loss) | 9901 | €133,102 | €153,995 | +€20,893 | +15.7% |
| Financial income | 75/76B | €4,119 | €16,010 | +€11,891 | +288.7% |
| Recurring financial income | 75 | €4,119 | €16,010 | +€11,891 | +288.7% |
| Financial charges | 65/66B | €9,905 | €6,669 | -€3,237 | -32.7% |
| Recurring financial charges | 65 | €9,905 | €6,669 | -€3,237 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €127,315 | €163,336 | +€36,021 | +28.3% |
| Income taxes | 67/77 | €38,856 | €49,718 | +€10,862 | +28.0% |
| Profit (loss) for the period | 9904 | €88,459 | €113,618 | +€25,159 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €88,459 | €113,618 | +€25,159 | +28.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.