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
- Receivables within one year +€105,451
up €105,451 (+237%), from €44,527 to €149,978
of which Trade receivables: +€84,844
- Receivables after one year -€75,000
down €75,000 (-93.8%), from €80,000 to €5,000
- Cash +€60,119
up €60,119 (+154%), from €39,158 to €99,276
mainly Net result for the year (+€83,764) and Receivables after one year (+€75,000)
- Reserves +€82,164
up €82,164 (+59.0%), from €139,158 to €221,321
- Tax, wage and social debts +€5,839
up €5,839 (+14.0%), from €41,759 to €47,598
- Trade debts +€3,939
up €3,939 (+218%), from €1,810 to €5,749
- Gross operating margin +€41,189
up €41,189 (+54.6%), from €75,424 to €116,613
- Taxes +€9,494
up €9,494 (+64.8%), from €14,655 to €24,149
- Depreciation +€4,330
up €4,330 (+151%), from €2,867 to €7,197
- Financial income +€3,077
new in 2025: €3,077
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 | €186,326 | €278,268 | +€91,941 | +49.3% |
| Fixed assets | 21/28 | €17,727 | €20,411 | +€2,684 | +15.1% |
| Tangible fixed assets | 22/27 | €17,727 | €20,411 | +€2,684 | +15.1% |
| Plant, machinery and equipment | 23 | - | €603 | +€603 | |
| Furniture and vehicles | 24 | €6,498 | €10,977 | +€4,480 | +68.9% |
| Other tangible fixed assets | 26 | €11,229 | €8,830 | -€2,399 | -21.4% |
| Current assets | 29/58 | €168,599 | €257,857 | +€89,257 | +52.9% |
| Amounts receivable after more than one year | 29 | €80,000 | €5,000 | -€75,000 | -93.8% |
| Other amounts receivable | 291 | €80,000 | €5,000 | -€75,000 | -93.8% |
| Amounts receivable within one year | 40/41 | €44,527 | €149,978 | +€105,451 | +237% |
| Trade receivables | 40 | €44,527 | €129,371 | +€84,844 | +191% |
| Other amounts receivable | 41 | - | €20,607 | +€20,607 | |
| Cash at bank and in hand | 54/58 | €39,158 | €99,276 | +€60,119 | +154% |
| Deferred charges and accrued income | 490/1 | €4,914 | €3,602 | -€1,312 | -26.7% |
| Total equity and liabilities | 10/49 | €186,326 | €278,268 | +€91,941 | +49.3% |
| Equity | 10/15 | €141,158 | €223,321 | +€82,164 | +58.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €139,158 | €221,321 | +€82,164 | +59.0% |
| Distributable reserves | 133 | €139,158 | €221,321 | +€82,164 | +59.0% |
| Amounts payable | 17/49 | €45,169 | €54,946 | +€9,778 | +21.6% |
| Amounts payable within one year | 42/48 | €45,169 | €54,946 | +€9,778 | +21.6% |
| Trade debts | 44 | €1,810 | €5,749 | +€3,939 | +218% |
| Suppliers | 440/4 | €1,810 | €5,749 | +€3,939 | +218% |
| Taxes, remuneration and social security | 45 | €41,759 | €47,598 | +€5,839 | +14.0% |
| Taxes | 450/3 | €41,759 | €47,598 | +€5,839 | +14.0% |
| Other amounts payable | 47/48 | €1,600 | €1,600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,867 | €7,197 | +€4,330 | +151% |
| Other operating charges | 640/8 | €1,655 | €1,334 | -€320 | -19.4% |
| Non-recurring operating charges | 66A | €1,043 | - | -€1,043 | |
| Gross operating margin | 9900 | €75,424 | €116,613 | +€41,189 | +54.6% |
| Operating profit (loss) | 9901 | €69,860 | €108,082 | +€38,221 | +54.7% |
| Financial income | 75/76B | - | €3,077 | +€3,077 | |
| Recurring financial income | 75 | - | €3,077 | +€3,077 | |
| Financial charges | 65/66B | €3,373 | €3,246 | -€127 | -3.8% |
| Recurring financial charges | 65 | €3,373 | €3,246 | -€127 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €66,487 | €107,913 | +€41,425 | +62.3% |
| Income taxes | 67/77 | €14,655 | €24,149 | +€9,494 | +64.8% |
| Profit (loss) for the period | 9904 | €51,832 | €83,764 | +€31,931 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,832 | €83,764 | +€31,931 | +61.6% |
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 19 October 2026 via checked.be.