EAM 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.
EAM CONSULTING
Largest movements
- Cash +€3,438
up €3,438 (+15.8%), from €21,696 to €25,134
mainly Other debts (+€26,000) and Net result for the year (+€4,254)
- Receivables within one year -€3,009
down €3,009 (-11.0%), from €27,468 to €24,459
of which Trade receivables: -€3,182
- Other debts +€26,000
new in 2025: €26,000
- Profit (loss) carried forward -€21,746
down €21,746 (-98.1%), from €22,171 to €425
- Tax, wage and social debts -€3,898
down €3,898 (-14.9%), from €26,167 to €22,269
of which Taxes: -€4,898
- Other operating charges +€1,587
up €1,587 (+119.6%), from €1,326 to €2,913
- Gross operating margin -€736
down €736 (-1.7%), from €43,203 to €42,467
- Taxes -€505
down €505 (-28.1%), from €1,800 to €1,295
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 | €50,670 | €50,694 | +€24 | 0.0% |
| Fixed assets | 21/28 | €1,506 | €1,101 | -€405 | -26.9% |
| Tangible fixed assets | 22/27 | €1,306 | €901 | -€405 | -31.0% |
| Furniture and vehicles | 24 | €1,306 | €901 | -€405 | -31.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €49,164 | €49,593 | +€429 | +0.9% |
| Amounts receivable within one year | 40/41 | €27,468 | €24,459 | -€3,009 | -11.0% |
| Trade receivables | 40 | €24,484 | €21,302 | -€3,182 | -13.0% |
| Other amounts receivable | 41 | €2,984 | €3,157 | +€173 | +5.8% |
| Cash at bank and in hand | 54/58 | €21,696 | €25,134 | +€3,438 | +15.8% |
| Total equity and liabilities | 10/49 | €50,670 | €50,694 | +€24 | 0.0% |
| Equity | 10/15 | €24,171 | €2,425 | -€21,746 | -90.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €22,171 | €425 | -€21,746 | -98.1% |
| Amounts payable | 17/49 | €26,499 | €48,269 | +€21,770 | +82.2% |
| Amounts payable within one year | 42/48 | €26,499 | €48,269 | +€21,770 | +82.2% |
| Trade debts | 44 | €332 | - | -€332 | |
| Suppliers | 440/4 | €332 | - | -€332 | |
| Taxes, remuneration and social security | 45 | €26,167 | €22,269 | -€3,898 | -14.9% |
| Taxes | 450/3 | €14,338 | €9,441 | -€4,898 | -34.2% |
| Remuneration and social security | 454/9 | €11,828 | €12,828 | +€1,000 | +8.5% |
| Other amounts payable | 47/48 | - | €26,000 | +€26,000 | |
| Remuneration, social security and pensions | 62 | €33,275 | €32,991 | -€284 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €779 | €805 | +€25 | +3.2% |
| Other operating charges | 640/8 | €1,326 | €2,913 | +€1,587 | +119.6% |
| Gross operating margin | 9900 | €43,203 | €42,467 | -€736 | -1.7% |
| Operating profit (loss) | 9901 | €7,822 | €5,759 | -€2,064 | -26.4% |
| Financial charges | 65/66B | €168 | €210 | +€42 | +25.1% |
| Recurring financial charges | 65 | €168 | €210 | +€42 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €7,655 | €5,549 | -€2,106 | -27.5% |
| Income taxes | 67/77 | €1,800 | €1,295 | -€505 | -28.1% |
| Profit (loss) for the period | 9904 | €5,855 | €4,254 | -€1,601 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,855 | €4,254 | -€1,601 | -27.3% |
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 11 October 2026 via checked.be.