EASTMEN CONSULTING: what changed
EASTMEN CONSULTING
Largest movements
- Receivables within one year +€32,665
up €32,665 (+42.2%), from €77,433 to €110,098
of which Trade receivables: +€30,550
- Tangible fixed assets -€4,807
down €4,807 (-11.3%), from €42,490 to €37,683
of which Plant, machinery and equipment: -€5,463
- Cash +€4,633
up €4,633 (+305%), from €1,521 to €6,154
mainly Debts after one year (+€60,000) and Depreciation (+€6,177)
- Deferred charges and accrued income -€3,927
down €3,927 (-72.3%), from €5,435 to €1,508
- Debts after one year +€60,000
up €60,000 (+25.0%), from €240,000 to €300,000
- Other debts -€24,589
down €24,589 (-54.9%), from €44,815 to €20,226
- Current portion of long-term debt -€6,007
no longer reported in 2025 (was €6,007)
- Tax, wage and social debts -€3,831
down €3,831 (-93.8%), from €4,083 to €252
- Profit (loss) carried forward +€3,228
up €3,228 (+1.4%), from -€227,002 to -€223,774
- Other operating charges -€1,002
no longer reported in 2025 (was €1,002)
- Financial charges -€427
down €427 (-45.5%), from €937 to €511
- Depreciation +€299
up €299 (+5.1%), from €5,878 to €6,177
- Gross operating margin +€139
up €139 (+1.6%), from €8,770 to €8,909
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,879 | €155,443 | +€28,564 | +22.5% |
| Fixed assets | 21/28 | €42,490 | €37,683 | -€4,807 | -11.3% |
| Tangible fixed assets | 22/27 | €42,490 | €37,683 | -€4,807 | -11.3% |
| Plant, machinery and equipment | 23 | €40,286 | €34,824 | -€5,463 | -13.6% |
| Furniture and vehicles | 24 | €2,204 | €2,860 | +€656 | +29.8% |
| Current assets | 29/58 | €84,389 | €117,760 | +€33,371 | +39.5% |
| Amounts receivable within one year | 40/41 | €77,433 | €110,098 | +€32,665 | +42.2% |
| Trade receivables | 40 | €15,052 | €45,602 | +€30,550 | +203% |
| Other amounts receivable | 41 | €62,381 | €64,496 | +€2,115 | +3.4% |
| Cash at bank and in hand | 54/58 | €1,521 | €6,154 | +€4,633 | +305% |
| Deferred charges and accrued income | 490/1 | €5,435 | €1,508 | -€3,927 | -72.3% |
| Total equity and liabilities | 10/49 | €126,879 | €155,443 | +€28,564 | +22.5% |
| Equity | 10/15 | -€177,002 | -€173,774 | +€3,228 | +1.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€227,002 | -€223,774 | +€3,228 | +1.4% |
| Amounts payable | 17/49 | €303,881 | €329,217 | +€25,336 | +8.3% |
| Amounts payable after more than one year | 17 | €240,000 | €300,000 | +€60,000 | +25.0% |
| Other amounts payable | 178/9 | €240,000 | €300,000 | +€60,000 | +25.0% |
| Amounts payable within one year | 42/48 | €63,881 | €29,217 | -€34,664 | -54.3% |
| Current portion of amounts payable after more than one year | 42 | €6,007 | - | -€6,007 | |
| Trade debts | 44 | €8,977 | €8,739 | -€237 | -2.6% |
| Suppliers | 440/4 | €8,977 | €8,739 | -€237 | -2.6% |
| Taxes, remuneration and social security | 45 | €4,083 | €252 | -€3,831 | -93.8% |
| Taxes | 450/3 | €4,083 | €252 | -€3,831 | -93.8% |
| Other amounts payable | 47/48 | €44,815 | €20,226 | -€24,589 | -54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,878 | €6,177 | +€299 | +5.1% |
| Other operating charges | 640/8 | €1,002 | - | -€1,002 | |
| Gross operating margin | 9900 | €8,770 | €8,909 | +€139 | +1.6% |
| Operating profit (loss) | 9901 | €1,889 | €2,731 | +€842 | +44.6% |
| Financial income | 75/76B | €1,248 | €1,260 | +€12 | +1.0% |
| Recurring financial income | 75 | €1,248 | €1,260 | +€12 | +1.0% |
| Financial charges | 65/66B | €937 | €511 | -€427 | -45.5% |
| Recurring financial charges | 65 | €937 | €511 | -€427 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €2,200 | €3,480 | +€1,281 | +58.2% |
| Income taxes | 67/77 | €267 | €252 | -€15 | -5.6% |
| Profit (loss) for the period | 9904 | €1,932 | €3,228 | +€1,296 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,932 | €3,228 | +€1,296 | +67.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.