EB Consultancy: 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 Consultancy
Largest movements
- Cash +€24,056
up €24,056 (+91.2%), from €26,367 to €50,423
mainly Net result for the year (+€26,448) and Other debts (+€1,917)
- Receivables within one year +€2,000
up €2,000 (+6.7%), from €30,050 to €32,050
- Profit (loss) carried forward +€26,448
up €26,448 (+86.7%), from €30,496 to €56,944
- Other debts +€1,917
up €1,917 (+105.2%), from €1,821 to €3,738
- Tax, wage and social debts -€996
down €996 (-7.5%), from €13,259 to €12,263
- Gross operating margin -€4,606
down €4,606 (-12.0%), from €38,305 to €33,699
- Taxes -€910
down €910 (-11.8%), from €7,691 to €6,781
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 | €56,417 | €83,384 | +€26,967 | +47.8% |
| Fixed assets | 21/28 | - | €602 | +€602 | |
| Tangible fixed assets | 22/27 | - | €602 | +€602 | |
| Plant, machinery and equipment | 23 | - | €602 | +€602 | |
| Current assets | 29/58 | €56,417 | €82,782 | +€26,365 | +46.7% |
| Amounts receivable within one year | 40/41 | €30,050 | €32,050 | +€2,000 | +6.7% |
| Trade receivables | 40 | €30,050 | €32,050 | +€2,000 | +6.7% |
| Cash at bank and in hand | 54/58 | €26,367 | €50,423 | +€24,056 | +91.2% |
| Deferred charges and accrued income | 490/1 | - | €308 | +€308 | |
| Total equity and liabilities | 10/49 | €56,417 | €83,384 | +€26,967 | +47.8% |
| Equity | 10/15 | €40,496 | €66,944 | +€26,448 | +65.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,496 | €56,944 | +€26,448 | +86.7% |
| Amounts payable | 17/49 | €15,920 | €16,440 | +€519 | +3.3% |
| Amounts payable within one year | 42/48 | €15,920 | €16,440 | +€519 | +3.3% |
| Trade debts | 44 | €840 | €439 | -€401 | -47.8% |
| Suppliers | 440/4 | €840 | €439 | -€401 | -47.8% |
| Taxes, remuneration and social security | 45 | €13,259 | €12,263 | -€996 | -7.5% |
| Taxes | 450/3 | €13,259 | €12,263 | -€996 | -7.5% |
| Other amounts payable | 47/48 | €1,821 | €3,738 | +€1,917 | +105.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €267 | +€267 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €38,305 | €33,699 | -€4,606 | -12.0% |
| Operating profit (loss) | 9901 | €38,187 | €33,313 | -€4,875 | -12.8% |
| Financial charges | 65/66B | - | €84 | +€84 | |
| Recurring financial charges | 65 | - | €84 | +€84 | |
| Profit (loss) for the period before taxes | 9903 | €38,187 | €33,229 | -€4,958 | -13.0% |
| Income taxes | 67/77 | €7,691 | €6,781 | -€910 | -11.8% |
| Profit (loss) for the period | 9904 | €30,496 | €26,448 | -€4,048 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,496 | €26,448 | -€4,048 | -13.3% |
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.