EARTH 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.
EARTH CONSULTING
Largest movements
- Receivables within one year +€6,798
up €6,798 (+28.1%), from €24,193 to €30,991
of which Other amounts receivable: +€10,028
- Tangible fixed assets -€6,787
down €6,787 (-80.3%), from €8,451 to €1,663
- Cash -€3,792
down €3,792 (-10.5%), from €35,951 to €32,159
mainly Receivables within one year (-€6,798) and Current portion of long-term debt (-€5,335)
- Current portion of long-term debt -€5,335
down €5,335 (-82.8%), from €6,440 to €1,106
- Profit (loss) carried forward +€4,601
up €4,601 (+9.1%), from €50,773 to €55,375
- Tax, wage and social debts -€1,209
down €1,209 (-13.5%), from €8,962 to €7,753
- Debts after one year -€1,106
no longer reported in 2025 (was €1,106)
- Gross operating margin -€15,680
down €15,680 (-50.6%), from €31,007 to €15,328
- Taxes -€2,589
down €2,589 (-39.7%), from €6,521 to €3,932
- Financial charges -€324
down €324 (-43.3%), from €748 to €424
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 | €69,064 | €65,469 | -€3,595 | -5.2% |
| Fixed assets | 21/28 | €8,451 | €1,663 | -€6,787 | -80.3% |
| Tangible fixed assets | 22/27 | €8,451 | €1,663 | -€6,787 | -80.3% |
| Furniture and vehicles | 24 | €8,451 | €1,663 | -€6,787 | -80.3% |
| Current assets | 29/58 | €60,613 | €63,806 | +€3,192 | +5.3% |
| Amounts receivable within one year | 40/41 | €24,193 | €30,991 | +€6,798 | +28.1% |
| Trade receivables | 40 | €8,204 | €4,973 | -€3,231 | -39.4% |
| Other amounts receivable | 41 | €15,989 | €26,018 | +€10,028 | +62.7% |
| Cash at bank and in hand | 54/58 | €35,951 | €32,159 | -€3,792 | -10.5% |
| Deferred charges and accrued income | 490/1 | €469 | €656 | +€187 | +39.8% |
| Total equity and liabilities | 10/49 | €69,064 | €65,469 | -€3,595 | -5.2% |
| Equity | 10/15 | €51,773 | €56,375 | +€4,601 | +8.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,773 | €55,375 | +€4,601 | +9.1% |
| Amounts payable | 17/49 | €17,291 | €9,094 | -€8,196 | -47.4% |
| Amounts payable after more than one year | 17 | €1,106 | - | -€1,106 | |
| Financial debts | 170/4 | €1,106 | - | -€1,106 | |
| Amounts payable within one year | 42/48 | €16,185 | €9,094 | -€7,091 | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €6,440 | €1,106 | -€5,335 | -82.8% |
| Financial debts | 43 | - | €74 | +€74 | |
| Credit institutions | 430/8 | - | €74 | +€74 | |
| Trade debts | 44 | €783 | €162 | -€621 | -79.3% |
| Suppliers | 440/4 | €783 | €162 | -€621 | -79.3% |
| Taxes, remuneration and social security | 45 | €8,962 | €7,753 | -€1,209 | -13.5% |
| Taxes | 450/3 | €8,962 | €7,753 | -€1,209 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,720 | €6,787 | +€67 | +1.0% |
| Other operating charges | 640/8 | €335 | €451 | +€115 | +34.4% |
| Gross operating margin | 9900 | €31,007 | €15,328 | -€15,680 | -50.6% |
| Operating profit (loss) | 9901 | €23,951 | €8,089 | -€15,862 | -66.2% |
| Financial income | 75/76B | €732 | €868 | +€136 | +18.5% |
| Recurring financial income | 75 | €732 | €868 | +€136 | +18.5% |
| Financial charges | 65/66B | €748 | €424 | -€324 | -43.3% |
| Recurring financial charges | 65 | €748 | €424 | -€324 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €23,936 | €8,533 | -€15,403 | -64.4% |
| Income taxes | 67/77 | €6,521 | €3,932 | -€2,589 | -39.7% |
| Profit (loss) for the period | 9904 | €17,415 | €4,601 | -€12,813 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,415 | €4,601 | -€12,813 | -73.6% |
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 23 October 2026 via checked.be.