EA 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.
EA CONSULT
Largest movements
- Cash +€26,332
up €26,332 (+169%), from €15,618 to €41,949
mainly Net result for the year (+€54,705) and Other debts (+€16,266)
- Receivables within one year -€12,297
down €12,297 (-35.9%), from €34,238 to €21,941
of which Other amounts receivable: -€16,363
- Deferred charges and accrued income +€1,219
up €1,219 (+62.3%), from €1,958 to €3,177
- Other debts +€16,266
up €16,266 (+58.9%), from €27,628 to €43,894
- Trade debts -€2,260
down €2,260 (-55.4%), from €4,077 to €1,817
- Tax, wage and social debts +€1,416
up €1,416 (+18.1%), from €7,801 to €9,217
- Other operating charges +€10,946
up €10,946 (+1,194%), from €917 to €11,863
- Depreciation -€10,212
down €10,212 (-81.2%), from €12,570 to €2,358
- Gross operating margin +€9,938
up €9,938 (+12.7%), from €78,239 to €88,178
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 | €57,506 | €72,928 | +€15,422 | +26.8% |
| Fixed assets | 21/28 | €5,692 | €5,861 | +€169 | +3.0% |
| Tangible fixed assets | 22/27 | €5,692 | €5,861 | +€169 | +3.0% |
| Plant, machinery and equipment | 23 | €4,093 | €5,061 | +€968 | +23.7% |
| Furniture and vehicles | 24 | €1,599 | €800 | -€799 | -50.0% |
| Current assets | 29/58 | €51,814 | €67,068 | +€15,254 | +29.4% |
| Amounts receivable within one year | 40/41 | €34,238 | €21,941 | -€12,297 | -35.9% |
| Trade receivables | 40 | €13,213 | €17,279 | +€4,066 | +30.8% |
| Other amounts receivable | 41 | €21,025 | €4,662 | -€16,363 | -77.8% |
| Cash at bank and in hand | 54/58 | €15,618 | €41,949 | +€26,332 | +169% |
| Deferred charges and accrued income | 490/1 | €1,958 | €3,177 | +€1,219 | +62.3% |
| Total equity and liabilities | 10/49 | €57,506 | €72,928 | +€15,422 | +26.8% |
| Equity | 10/15 | €18,000 | €18,000 | = | 0.0% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €39,506 | €54,928 | +€15,422 | +39.0% |
| Amounts payable within one year | 42/48 | €39,506 | €54,928 | +€15,422 | +39.0% |
| Trade debts | 44 | €4,077 | €1,817 | -€2,260 | -55.4% |
| Suppliers | 440/4 | €4,077 | €1,817 | -€2,260 | -55.4% |
| Taxes, remuneration and social security | 45 | €7,801 | €9,217 | +€1,416 | +18.1% |
| Taxes | 450/3 | €7,801 | €9,217 | +€1,416 | +18.1% |
| Other amounts payable | 47/48 | €27,628 | €43,894 | +€16,266 | +58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,570 | €2,358 | -€10,212 | -81.2% |
| Other operating charges | 640/8 | €917 | €11,863 | +€10,946 | +1,194% |
| Non-recurring operating charges | 66A | - | €3,265 | +€3,265 | |
| Gross operating margin | 9900 | €78,239 | €88,178 | +€9,938 | +12.7% |
| Operating profit (loss) | 9901 | €64,753 | €70,692 | +€5,940 | +9.2% |
| Financial charges | 65/66B | €515 | €650 | +€135 | +26.1% |
| Recurring financial charges | 65 | €515 | €650 | +€135 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €64,237 | €70,043 | +€5,805 | +9.0% |
| Income taxes | 67/77 | €15,073 | €15,338 | +€264 | +1.8% |
| Profit (loss) for the period | 9904 | €49,164 | €54,705 | +€5,541 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €49,164 | €54,705 | +€5,541 | +11.3% |
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 23 October 2026 via checked.be.