E.T. 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.T. CONSULTING
Largest movements
- Tangible fixed assets -€5,658
down €5,658 (-2.5%), from €230,866 to €225,208
of which Land and buildings: -€6,233
- Cash -€3,281
down €3,281 (-70.3%), from €4,668 to €1,387
mainly Other debts (-€19,184) and Investment in fixed assets (net) (-€583)
- Other debts -€19,184
down €19,184 (-55.9%), from €34,290 to €15,105
- Profit (loss) carried forward +€6,244
up €6,244, from -€579 to €5,664
- Gross operating margin -€10,518
down €10,518 (-36.1%), from €29,142 to €18,623
- Taxes +€3,430
up €3,430 (+16,713%), from €21 to €3,450
- Other operating charges +€458
up €458 (+27.5%), from €1,667 to €2,125
- Financial charges +€408
up €408 (+260%), from €157 to €565
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 | €237,954 | €226,981 | -€10,974 | -4.6% |
| Fixed assets | 21/28 | €230,866 | €225,208 | -€5,658 | -2.5% |
| Tangible fixed assets | 22/27 | €230,866 | €225,208 | -€5,658 | -2.5% |
| Land and buildings | 22 | €230,866 | €224,633 | -€6,233 | -2.7% |
| Furniture and vehicles | 24 | - | €576 | +€576 | |
| Current assets | 29/58 | €7,088 | €1,772 | -€5,316 | -75.0% |
| Amounts receivable within one year | 40/41 | €2,420 | €385 | -€2,035 | -84.1% |
| Trade receivables | 40 | €2,420 | - | -€2,420 | |
| Other amounts receivable | 41 | - | €385 | +€385 | |
| Cash at bank and in hand | 54/58 | €4,668 | €1,387 | -€3,281 | -70.3% |
| Total equity and liabilities | 10/49 | €237,954 | €226,981 | -€10,974 | -4.6% |
| Equity | 10/15 | €421 | €6,664 | +€6,244 | +1,484% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€579 | €5,664 | +€6,244 | |
| Amounts payable | 17/49 | €237,534 | €220,316 | -€17,217 | -7.2% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,508 | €20,316 | -€17,192 | -45.8% |
| Trade debts | 44 | €2,111 | €1,761 | -€351 | -16.6% |
| Suppliers | 440/4 | €2,111 | €1,761 | -€351 | -16.6% |
| Taxes, remuneration and social security | 45 | €1,107 | €3,450 | +€2,343 | +212% |
| Taxes | 450/3 | €1,107 | €3,450 | +€2,343 | +212% |
| Other amounts payable | 47/48 | €34,290 | €15,105 | -€19,184 | -55.9% |
| Accrued charges and deferred income | 492/3 | €26 | - | -€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,472 | €6,240 | -€232 | -3.6% |
| Other operating charges | 640/8 | €1,667 | €2,125 | +€458 | +27.5% |
| Gross operating margin | 9900 | €29,142 | €18,623 | -€10,518 | -36.1% |
| Operating profit (loss) | 9901 | €21,003 | €10,259 | -€10,745 | -51.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €157 | €565 | +€408 | +260% |
| Recurring financial charges | 65 | €157 | €565 | +€408 | +260% |
| Profit (loss) for the period before taxes | 9903 | €20,847 | €9,694 | -€11,153 | -53.5% |
| Income taxes | 67/77 | €21 | €3,450 | +€3,430 | +16,713% |
| Profit (loss) for the period | 9904 | €20,826 | €6,244 | -€14,583 | -70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,826 | €6,244 | -€14,583 | -70.0% |
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.