EAS CONSULTING: what changed
Two fiscal 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.
EAS CONSULTING
Largest movements
- Cash +€452,003
up €452,003 (+8.1%), from €5.6m to €6.1m
mainly Net result for the year (+€1.3m) and Trade debts (+€22,143)
- Receivables within one year +€74,743
up €74,743 (+19.1%), from €392,082 to €466,825
of which Other amounts receivable: +€58,620
- Profit (loss) carried forward +€493,503
up €493,503 (+24.2%), from €2.0m to €2.5m
- Financial income -€105,564
down €105,564 (-95.8%), from €110,247 to €4,683
- Gross operating margin +€34,207
up €34,207 (+2.0%), from €1.7m to €1.7m
- Taxes -€24,170
down €24,170 (-5.4%), from €450,197 to €426,027
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 | €6,061,758 | €6,568,564 | +€506,806 | +8.4% |
| Fixed assets | 21/28 | €66,094 | €50,224 | -€15,870 | -24.0% |
| Tangible fixed assets | 22/27 | €66,094 | €50,224 | -€15,870 | -24.0% |
| Plant, machinery and equipment | 23 | €1,022 | - | -€1,022 | |
| Furniture and vehicles | 24 | €65,072 | €50,224 | -€14,848 | -22.8% |
| Current assets | 29/58 | €5,995,664 | €6,518,340 | +€522,677 | +8.7% |
| Amounts receivable within one year | 40/41 | €392,082 | €466,825 | +€74,743 | +19.1% |
| Trade receivables | 40 | €384,784 | €400,907 | +€16,123 | +4.2% |
| Other amounts receivable | 41 | €7,298 | €65,918 | +€58,620 | +803.3% |
| Cash at bank and in hand | 54/58 | €5,599,512 | €6,051,515 | +€452,003 | +8.1% |
| Deferred charges and accrued income | 490/1 | €4,070 | - | -€4,070 | |
| Total equity and liabilities | 10/49 | €6,061,758 | €6,568,564 | +€506,806 | +8.4% |
| Equity | 10/15 | €5,247,595 | €5,741,098 | +€493,503 | +9.4% |
| Contributions | 10/11 | €2,914,000 | €2,914,000 | = | 0.0% |
| Reserves | 13 | €291,400 | €291,400 | = | 0.0% |
| Distributable reserves | 133 | €291,400 | €291,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,042,195 | €2,535,698 | +€493,503 | +24.2% |
| Amounts payable | 17/49 | €814,162 | €827,466 | +€13,303 | +1.6% |
| Amounts payable within one year | 42/48 | €814,162 | €827,466 | +€13,303 | +1.6% |
| Trade debts | 44 | €5,028 | €27,171 | +€22,143 | +440.4% |
| Suppliers | 440/4 | €5,028 | €27,171 | +€22,143 | +440.4% |
| Other amounts payable | 47/48 | €809,135 | €800,295 | -€8,840 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,906 | €15,870 | +€4,964 | +45.5% |
| Other operating charges | 640/8 | €6,479 | €1,696 | -€4,783 | -73.8% |
| Non-recurring operating charges | 66A | €9,600 | - | -€9,600 | |
| Gross operating margin | 9900 | €1,699,082 | €1,733,289 | +€34,207 | +2.0% |
| Operating profit (loss) | 9901 | €1,672,096 | €1,715,722 | +€43,625 | +2.6% |
| Financial income | 75/76B | €110,247 | €4,683 | -€105,564 | -95.8% |
| Recurring financial income | 75 | €110,247 | €4,683 | -€105,564 | -95.8% |
| Financial charges | 65/66B | €803 | €875 | +€72 | +9.0% |
| Recurring financial charges | 65 | €803 | €875 | +€72 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €1,781,541 | €1,719,530 | -€62,011 | -3.5% |
| Income taxes | 67/77 | €450,197 | €426,027 | -€24,170 | -5.4% |
| Profit (loss) for the period | 9904 | €1,331,344 | €1,293,503 | -€37,841 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,331,344 | €1,293,503 | -€37,841 | -2.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.