Eagna 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.
Eagna Consult
Largest movements
- Cash -€95,069
down €95,069 (-60.2%), from €157,849 to €62,780
mainly Contributions, distributions and other (-€124,528) and Other debts (-€63,673)
- Receivables within one year +€40,013
up €40,013 (+173.6%), from €23,046 to €63,059
of which Trade receivables: +€40,013
- Deferred charges and accrued income +€3,001
new in 2025: €3,001
- Other debts -€63,673
down €63,673 (-43.5%), from €146,316 to €82,642
- Tax, wage and social debts +€8,391
up €8,391 (+26.5%), from €31,678 to €40,069
of which Remuneration and social security: +€25,099
- Trade debts +€3,753
up €3,753 (+934.2%), from €402 to €4,155
- Gross operating margin -€47,703
down €47,703 (-22.0%), from €217,137 to €169,433
- Taxes -€13,242
down €13,242 (-23.3%), from €56,724 to €43,482
- Financial income -€7,984
no longer reported in 2025 (was €7,984)
- Depreciation -€4,155
down €4,155 (-98.6%), from €4,213 to €58
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 | €180,895 | €129,366 | -€51,529 | -28.5% |
| Fixed assets | 21/28 | - | €526 | +€526 | |
| Tangible fixed assets | 22/27 | - | €526 | +€526 | |
| Plant, machinery and equipment | 23 | - | €526 | +€526 | |
| Current assets | 29/58 | €180,895 | €128,840 | -€52,055 | -28.8% |
| Amounts receivable within one year | 40/41 | €23,046 | €63,059 | +€40,013 | +173.6% |
| Trade receivables | 40 | €22,376 | €62,388 | +€40,013 | +178.8% |
| Other amounts receivable | 41 | €671 | €671 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €157,849 | €62,780 | -€95,069 | -60.2% |
| Deferred charges and accrued income | 490/1 | - | €3,001 | +€3,001 | |
| Total equity and liabilities | 10/49 | €180,895 | €129,366 | -€51,529 | -28.5% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €178,395 | €126,866 | -€51,529 | -28.9% |
| Amounts payable within one year | 42/48 | €178,395 | €126,866 | -€51,529 | -28.9% |
| Trade debts | 44 | €402 | €4,155 | +€3,753 | +934.2% |
| Suppliers | 440/4 | €402 | €4,155 | +€3,753 | +934.2% |
| Taxes, remuneration and social security | 45 | €31,678 | €40,069 | +€8,391 | +26.5% |
| Taxes | 450/3 | €31,678 | €14,970 | -€16,708 | -52.7% |
| Remuneration and social security | 454/9 | - | €25,099 | +€25,099 | |
| Other amounts payable | 47/48 | €146,316 | €82,642 | -€63,673 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,213 | €58 | -€4,155 | -98.6% |
| Other operating charges | 640/8 | €1,084 | €1,096 | +€12 | +1.1% |
| Gross operating margin | 9900 | €217,137 | €169,433 | -€47,703 | -22.0% |
| Operating profit (loss) | 9901 | €211,840 | €168,280 | -€43,560 | -20.6% |
| Financial income | 75/76B | €7,984 | - | -€7,984 | |
| Recurring financial income | 75 | €7,984 | - | -€7,984 | |
| Financial charges | 65/66B | €144 | €269 | +€125 | +87.1% |
| Recurring financial charges | 65 | €144 | €269 | +€125 | +87.1% |
| Profit (loss) for the period before taxes | 9903 | €219,680 | €168,010 | -€51,669 | -23.5% |
| Income taxes | 67/77 | €56,724 | €43,482 | -€13,242 | -23.3% |
| Profit (loss) for the period | 9904 | €162,955 | €124,528 | -€38,427 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €162,955 | €124,528 | -€38,427 | -23.6% |
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 10 October 2026 via checked.be.