EB Consult: 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.
EB Consult
Largest movements
- Financial fixed assets +€120,000
new in 2025: €120,000
- Tangible fixed assets +€77,103
up €77,103 (+532.4%), from €14,483 to €91,586
of which Land and buildings: +€83,872
- Cash -€16,898
down €16,898 (-38.0%), from €44,478 to €27,579
mainly Investment in fixed assets (net) (-€211,019) and Contributions, distributions and other (-€32,000)
- Debts after one year +€179,493
up €179,493 (+3330.1%), from €5,390 to €184,883
- Other debts -€17,412
down €17,412 (-35.2%), from €49,412 to €32,000
- Current portion of long-term debt +€12,122
up €12,122 (+132.4%), from €9,153 to €21,275
- Profit (loss) carried forward +€2,784
up €2,784 (+4658.2%), from €60 to €2,844
- Trade debts +€2,619
up €2,619 (+425.0%), from €616 to €3,236
- Taxes +€5,327
up €5,327 (+37.6%), from €14,164 to €19,491
- Financial charges +€5,182
up €5,182 (+686.7%), from €755 to €5,937
- Depreciation +€4,572
up €4,572 (+48.9%), from €9,343 to €13,916
- Gross operating margin +€3,595
up €3,595 (+5.0%), from €71,952 to €75,546
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 | €66,782 | €246,562 | +€179,780 | +269.2% |
| Fixed assets | 21/28 | €14,483 | €211,586 | +€197,103 | +1360.9% |
| Tangible fixed assets | 22/27 | €14,483 | €91,586 | +€77,103 | +532.4% |
| Land and buildings | 22 | - | €83,872 | +€83,872 | |
| Furniture and vehicles | 24 | €14,483 | €7,715 | -€6,768 | -46.7% |
| Financial fixed assets | 28 | - | €120,000 | +€120,000 | |
| Current assets | 29/58 | €52,299 | €34,976 | -€17,323 | -33.1% |
| Amounts receivable within one year | 40/41 | €6,863 | €6,854 | -€9 | -0.1% |
| Other amounts receivable | 41 | €6,863 | €6,854 | -€9 | -0.1% |
| Cash at bank and in hand | 54/58 | €44,478 | €27,579 | -€16,898 | -38.0% |
| Deferred charges and accrued income | 490/1 | €958 | €543 | -€415 | -43.3% |
| Total equity and liabilities | 10/49 | €66,782 | €246,562 | +€179,780 | +269.2% |
| Equity | 10/15 | €1,060 | €3,844 | +€2,784 | +262.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60 | €2,844 | +€2,784 | +4658.2% |
| Amounts payable | 17/49 | €65,722 | €242,719 | +€176,997 | +269.3% |
| Amounts payable after more than one year | 17 | €5,390 | €184,883 | +€179,493 | +3330.1% |
| Financial debts | 170/4 | €5,390 | €184,883 | +€179,493 | +3330.1% |
| Amounts payable within one year | 42/48 | €60,332 | €57,511 | -€2,821 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €9,153 | €21,275 | +€12,122 | +132.4% |
| Trade debts | 44 | €616 | €3,236 | +€2,619 | +425.0% |
| Suppliers | 440/4 | €616 | €3,236 | +€2,619 | +425.0% |
| Taxes, remuneration and social security | 45 | €1,151 | €1,000 | -€151 | -13.1% |
| Taxes | 450/3 | €1,151 | €1,000 | -€151 | -13.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €49,412 | €32,000 | -€17,412 | -35.2% |
| Accrued charges and deferred income | 492/3 | - | €325 | +€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,343 | €13,916 | +€4,572 | +48.9% |
| Other operating charges | 640/8 | €2,101 | €2,081 | -€19 | -0.9% |
| Gross operating margin | 9900 | €71,952 | €75,546 | +€3,595 | +5.0% |
| Operating profit (loss) | 9901 | €60,508 | €59,549 | -€959 | -1.6% |
| Financial income | 75/76B | €0 | €663 | +€663 | |
| Recurring financial income | 75 | €0 | €663 | +€663 | |
| Financial charges | 65/66B | €755 | €5,937 | +€5,182 | +686.7% |
| Recurring financial charges | 65 | €755 | €5,937 | +€5,182 | +686.7% |
| Profit (loss) for the period before taxes | 9903 | €59,753 | €54,275 | -€5,478 | -9.2% |
| Income taxes | 67/77 | €14,164 | €19,491 | +€5,327 | +37.6% |
| Profit (loss) for the period | 9904 | €45,589 | €34,784 | -€10,805 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,589 | €34,784 | -€10,805 | -23.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.