EA Management 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.
EA Management Consulting
Largest movements
- Receivables within one year +€9,226
up €9,226 (+41.3%), from €22,325 to €31,551
of which Other amounts receivable: +€8,549
- Tangible fixed assets +€3,815
up €3,815 (+74.3%), from €5,134 to €8,949
- Intangible fixed assets -€2,500
down €2,500 (-20.0%), from €12,500 to €10,000
- Cash +€1,622
up €1,622 (+3.4%), from €47,292 to €48,915
mainly Trade debts (+€7,496) and Other debts (+€7,436)
- Trade debts +€7,496
up €7,496 (+161%), from €4,651 to €12,147
- Other debts +€7,436
up €7,436 (+17.9%), from €41,550 to €48,986
- Tax, wage and social debts -€3,153
down €3,153 (-30.2%), from €10,449 to €7,296
of which Taxes: -€7,778
- Short-term financial debts +€2,081
up €2,081 (+33.2%), from €6,272 to €8,353
- Debts after one year -€1,203
down €1,203 (-60.9%), from €1,974 to €772
- Gross operating margin -€34,810
down €34,810 (-55.5%), from €62,666 to €27,856
- Taxes -€10,068
down €10,068 (-76.3%), from €13,204 to €3,136
- Write-downs -€8,148
new in 2025: -€8,148
- Other operating charges +€5,355
up €5,355 (+141%), from €3,807 to €9,161
- Financial charges +€4,179
up €4,179 (+409%), from €1,023 to €5,202
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 | €89,359 | €101,693 | +€12,334 | +13.8% |
| Fixed assets | 21/28 | €19,134 | €20,449 | +€1,315 | +6.9% |
| Intangible fixed assets | 21 | €12,500 | €10,000 | -€2,500 | -20.0% |
| Tangible fixed assets | 22/27 | €5,134 | €8,949 | +€3,815 | +74.3% |
| Furniture and vehicles | 24 | €5,134 | €8,949 | +€3,815 | +74.3% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €70,225 | €81,244 | +€11,019 | +15.7% |
| Amounts receivable within one year | 40/41 | €22,325 | €31,551 | +€9,226 | +41.3% |
| Trade receivables | 40 | €22,029 | €22,706 | +€677 | +3.1% |
| Other amounts receivable | 41 | €297 | €8,845 | +€8,549 | +2,883% |
| Cash at bank and in hand | 54/58 | €47,292 | €48,915 | +€1,622 | +3.4% |
| Deferred charges and accrued income | 490/1 | €608 | €779 | +€171 | +28.2% |
| Total equity and liabilities | 10/49 | €89,359 | €101,693 | +€12,334 | +13.8% |
| Equity | 10/15 | €23,483 | €22,524 | -€959 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90 | €90 | = | 0.0% |
| Non-distributable reserves | 130/1 | €90 | €90 | = | 0.0% |
| Other | 1319 | €90 | €90 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,793 | €3,834 | -€959 | -20.0% |
| Amounts payable | 17/49 | €65,876 | €79,169 | +€13,293 | +20.2% |
| Amounts payable after more than one year | 17 | €1,974 | €772 | -€1,203 | -60.9% |
| Financial debts | 170/4 | €1,974 | €772 | -€1,203 | -60.9% |
| Amounts payable within one year | 42/48 | €63,902 | €77,898 | +€13,996 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €980 | €1,116 | +€136 | +13.8% |
| Financial debts | 43 | €6,272 | €8,353 | +€2,081 | +33.2% |
| Credit institutions | 430/8 | €6,272 | €8,353 | +€2,081 | +33.2% |
| Trade debts | 44 | €4,651 | €12,147 | +€7,496 | +161% |
| Suppliers | 440/4 | €4,651 | €12,147 | +€7,496 | +161% |
| Taxes, remuneration and social security | 45 | €10,449 | €7,296 | -€3,153 | -30.2% |
| Taxes | 450/3 | €9,726 | €1,948 | -€7,778 | -80.0% |
| Remuneration and social security | 454/9 | €722 | €5,348 | +€4,626 | +640% |
| Other amounts payable | 47/48 | €41,550 | €48,986 | +€7,436 | +17.9% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €6,653 | €10,073 | +€3,420 | +51.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,816 | €4,391 | +€575 | +15.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€8,148 | -€8,148 | |
| Other operating charges | 640/8 | €3,807 | €9,161 | +€5,355 | +141% |
| Gross operating margin | 9900 | €62,666 | €27,856 | -€34,810 | -55.5% |
| Operating profit (loss) | 9901 | €48,390 | €12,379 | -€36,011 | -74.4% |
| Financial income | 75/76B | €21 | - | -€21 | |
| Recurring financial income | 75 | €21 | - | -€21 | |
| Financial charges | 65/66B | €1,023 | €5,202 | +€4,179 | +409% |
| Recurring financial charges | 65 | €1,023 | €5,202 | +€4,179 | +409% |
| Profit (loss) for the period before taxes | 9903 | €47,388 | €7,177 | -€40,211 | -84.9% |
| Income taxes | 67/77 | €13,204 | €3,136 | -€10,068 | -76.3% |
| Profit (loss) for the period | 9904 | €34,184 | €4,041 | -€30,143 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,184 | €4,041 | -€30,143 | -88.2% |
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 14 October 2026 via checked.be.