EAST 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.
EAST CONSULT
Largest movements
- Financial fixed assets +€391,195
up €391,195 (+2,986%), from €13,100 to €404,295
- Receivables within one year -€189,509
down €189,509 (-60.0%), from €315,977 to €126,468
of which Other amounts receivable: -€167,324
- Cash -€27,440
down €27,440 (-62.6%), from €43,843 to €16,402
mainly Investment in fixed assets (net) (-€414,654) and Advances received (-€70,000)
- Tangible fixed assets -€16,232
down €16,232 (-5.9%), from €274,067 to €257,835
of which Land and buildings: -€17,080
- Other debts +€255,677
up €255,677 (+21,590%), from €1,184 to €256,862
- Advances received -€70,000
down €70,000 (-38.9%), from €180,000 to €110,000
- Debts after one year -€57,990
down €57,990 (-19.8%), from €293,246 to €235,257
- Reserves +€37,589
up €37,589 (+85.9%), from €43,781 to €81,370
- Tax, wage and social debts -€12,324
down €12,324 (-48.0%), from €25,653 to €13,328
of which Remuneration and social security: -€9,600
- Gross operating margin +€66,072
up €66,072 (+172%), from €38,327 to €104,398
- Depreciation +€19,838
up €19,838 (+99.9%), from €19,853 to €39,692
- Taxes +€10,000
up €10,000 (+193%), from €5,177 to €15,177
- Financial charges +€5,837
up €5,837 (+88.5%), from €6,594 to €12,431
- Financial income +€2,745
up €2,745 (+28.4%), from €9,662 to €12,408
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 | €649,849 | €807,839 | +€157,990 | +24.3% |
| Fixed assets | 21/28 | €287,167 | €662,129 | +€374,962 | +131% |
| Tangible fixed assets | 22/27 | €274,067 | €257,835 | -€16,232 | -5.9% |
| Land and buildings | 22 | €273,074 | €255,995 | -€17,080 | -6.3% |
| Furniture and vehicles | 24 | €992 | €1,840 | +€848 | +85.4% |
| Financial fixed assets | 28 | €13,100 | €404,295 | +€391,195 | +2,986% |
| Current assets | 29/58 | €362,682 | €145,710 | -€216,972 | -59.8% |
| Amounts receivable within one year | 40/41 | €315,977 | €126,468 | -€189,509 | -60.0% |
| Trade receivables | 40 | €70,200 | €48,015 | -€22,185 | -31.6% |
| Other amounts receivable | 41 | €245,777 | €78,453 | -€167,324 | -68.1% |
| Cash at bank and in hand | 54/58 | €43,843 | €16,402 | -€27,440 | -62.6% |
| Deferred charges and accrued income | 490/1 | €2,863 | €2,840 | -€23 | -0.8% |
| Total equity and liabilities | 10/49 | €649,849 | €807,839 | +€157,990 | +24.3% |
| Equity | 10/15 | €62,381 | €99,970 | +€37,589 | +60.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,781 | €81,370 | +€37,589 | +85.9% |
| Distributable reserves | 133 | €43,781 | €81,370 | +€37,589 | +85.9% |
| Amounts payable | 17/49 | €587,468 | €707,869 | +€120,401 | +20.5% |
| Amounts payable after more than one year | 17 | €293,246 | €235,257 | -€57,990 | -19.8% |
| Financial debts | 170/4 | €293,246 | €235,257 | -€57,990 | -19.8% |
| Amounts payable within one year | 42/48 | €294,222 | €472,612 | +€178,391 | +60.6% |
| Current portion of amounts payable after more than one year | 42 | €57,385 | €57,990 | +€604 | +1.1% |
| Trade debts | 44 | €30,000 | €34,433 | +€4,433 | +14.8% |
| Suppliers | 440/4 | €30,000 | €34,433 | +€4,433 | +14.8% |
| Advances received on contracts in progress | 46 | €180,000 | €110,000 | -€70,000 | -38.9% |
| Taxes, remuneration and social security | 45 | €25,653 | €13,328 | -€12,324 | -48.0% |
| Taxes | 450/3 | €12,853 | €10,128 | -€2,724 | -21.2% |
| Remuneration and social security | 454/9 | €12,800 | €3,200 | -€9,600 | -75.0% |
| Other amounts payable | 47/48 | €1,184 | €256,862 | +€255,677 | +21,590% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,853 | €39,692 | +€19,838 | +99.9% |
| Other operating charges | 640/8 | €3,446 | €917 | -€2,529 | -73.4% |
| Non-recurring operating charges | 66A | €4,973 | - | -€4,973 | |
| Gross operating margin | 9900 | €38,327 | €104,398 | +€66,072 | +172% |
| Operating profit (loss) | 9901 | €10,054 | €63,790 | +€53,736 | +534% |
| Financial income | 75/76B | €9,662 | €12,408 | +€2,745 | +28.4% |
| Recurring financial income | 75 | €9,662 | €12,408 | +€2,745 | +28.4% |
| Financial charges | 65/66B | €6,594 | €12,431 | +€5,837 | +88.5% |
| Recurring financial charges | 65 | €6,594 | €12,431 | +€5,837 | +88.5% |
| Profit (loss) for the period before taxes | 9903 | €13,122 | €63,766 | +€50,644 | +386% |
| Income taxes | 67/77 | €5,177 | €15,177 | +€10,000 | +193% |
| Profit (loss) for the period | 9904 | €7,946 | €48,589 | +€40,643 | +512% |
| Profit (loss) for the period to be appropriated | 9905 | €7,946 | €48,589 | +€40,643 | +512% |
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 29 October 2026 via checked.be.