E & V 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 & V CONSULT
Largest movements
- Receivables within one year +€7,221
up €7,221 (+256.1%), from €2,820 to €10,041
- Cash -€1,683
down €1,683 (-40.5%), from €4,155 to €2,472
mainly Receivables within one year (-€7,221) and Other debts (-€6,748)
- Profit (loss) carried forward +€9,590
up €9,590 (+21.8%), from -€43,924 to -€34,335
- Other debts -€6,748
down €6,748 (-18.7%), from €36,113 to €29,365
- Tax, wage and social debts +€6,016
up €6,016 (+131.7%), from €4,567 to €10,583
- Trade debts -€3,319
no longer reported in 2025 (was €3,319)
- Gross operating margin +€11,653
up €11,653 (+251.4%), from €4,635 to €16,288
- Taxes +€1,561
up €1,561 (+60.2%), from €2,594 to €4,155
- Staff costs +€398
up €398 (+50.1%), from €794 to €1,192
- Other operating charges +€304
up €304 (+31.7%), from €961 to €1,265
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 | €6,976 | €12,514 | +€5,538 | +79.4% |
| Current assets | 29/58 | €6,976 | €12,514 | +€5,538 | +79.4% |
| Amounts receivable within one year | 40/41 | €2,820 | €10,041 | +€7,221 | +256.1% |
| Trade receivables | 40 | €2,820 | €10,041 | +€7,221 | +256.1% |
| Cash at bank and in hand | 54/58 | €4,155 | €2,472 | -€1,683 | -40.5% |
| Total equity and liabilities | 10/49 | €6,976 | €12,514 | +€5,538 | +79.4% |
| Equity | 10/15 | -€37,024 | -€27,434 | +€9,590 | +25.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Contributions outside capital | 11 | €6,205 | €6,205 | = | 0.0% |
| Other | 1109/19 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €695 | €695 | = | 0.0% |
| Non-distributable reserves | 130/1 | €695 | €695 | = | 0.0% |
| Reserves not available under the articles | 1311 | €695 | €695 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,924 | -€34,335 | +€9,590 | +21.8% |
| Amounts payable | 17/49 | €44,000 | €39,948 | -€4,051 | -9.2% |
| Amounts payable within one year | 42/48 | €44,000 | €39,948 | -€4,051 | -9.2% |
| Trade debts | 44 | €3,319 | - | -€3,319 | |
| Suppliers | 440/4 | €3,319 | - | -€3,319 | |
| Taxes, remuneration and social security | 45 | €4,567 | €10,583 | +€6,016 | +131.7% |
| Taxes | 450/3 | €4,567 | €10,583 | +€6,016 | +131.7% |
| Other amounts payable | 47/48 | €36,113 | €29,365 | -€6,748 | -18.7% |
| Remuneration, social security and pensions | 62 | €794 | €1,192 | +€398 | +50.1% |
| Other operating charges | 640/8 | €961 | €1,265 | +€304 | +31.7% |
| Gross operating margin | 9900 | €4,635 | €16,288 | +€11,653 | +251.4% |
| Operating profit (loss) | 9901 | €2,880 | €13,831 | +€10,951 | +380.2% |
| Financial charges | 65/66B | €133 | €86 | -€47 | -35.4% |
| Recurring financial charges | 65 | €133 | €86 | -€47 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €2,747 | €13,745 | +€10,998 | +400.4% |
| Income taxes | 67/77 | €2,594 | €4,155 | +€1,561 | +60.2% |
| Profit (loss) for the period | 9904 | €153 | €9,590 | +€9,436 | +6163.2% |
| Profit (loss) for the period to be appropriated | 9905 | €153 | €9,590 | +€9,436 | +6163.2% |
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 12 October 2026 via checked.be.