EB 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.
EB CONSULTING
Largest movements
- Receivables within one year +€43,362
up €43,362 (+38.8%), from €111,786 to €155,148
of which Trade receivables: +€44,919
- Cash +€10,860
up €10,860 (+9.9%), from €109,634 to €120,494
mainly Net result for the year (+€68,761) and Depreciation (+€9,039)
- Tangible fixed assets -€6,290
down €6,290 (-2.6%), from €243,175 to €236,885
of which Land and buildings: -€7,275
- Profit (loss) carried forward +€68,761
up €68,761 (+33.9%), from €202,539 to €271,300
- Debts after one year -€12,868
down €12,868 (-12.8%), from €100,706 to €87,838
- Gross operating margin +€5,314
up €5,314 (+3.3%), from €163,320 to €168,634
- Taxes -€4,449
down €4,449 (-23.6%), from €18,871 to €14,422
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 | €464,898 | €513,942 | +€49,044 | +10.5% |
| Fixed assets | 21/28 | €243,478 | €237,188 | -€6,290 | -2.6% |
| Tangible fixed assets | 22/27 | €243,175 | €236,885 | -€6,290 | -2.6% |
| Land and buildings | 22 | €240,371 | €233,096 | -€7,275 | -3.0% |
| Plant, machinery and equipment | 23 | €1,557 | €1,196 | -€361 | -23.2% |
| Furniture and vehicles | 24 | €1,247 | €2,593 | +€1,346 | +107.9% |
| Financial fixed assets | 28 | €303 | €303 | = | 0.0% |
| Current assets | 29/58 | €221,420 | €276,754 | +€55,334 | +25.0% |
| Amounts receivable within one year | 40/41 | €111,786 | €155,148 | +€43,362 | +38.8% |
| Trade receivables | 40 | €110,058 | €154,977 | +€44,919 | +40.8% |
| Other amounts receivable | 41 | €1,728 | €171 | -€1,557 | -90.1% |
| Cash at bank and in hand | 54/58 | €109,634 | €120,494 | +€10,860 | +9.9% |
| Deferred charges and accrued income | 490/1 | - | €1,112 | +€1,112 | |
| Total equity and liabilities | 10/49 | €464,898 | €513,942 | +€49,044 | +10.5% |
| Equity | 10/15 | €253,439 | €322,200 | +€68,761 | +27.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €31,900 | €31,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202,539 | €271,300 | +€68,761 | +33.9% |
| Amounts payable | 17/49 | €211,459 | €191,742 | -€19,717 | -9.3% |
| Amounts payable after more than one year | 17 | €100,706 | €87,838 | -€12,868 | -12.8% |
| Financial debts | 170/4 | €100,706 | €87,838 | -€12,868 | -12.8% |
| Amounts payable within one year | 42/48 | €110,753 | €103,904 | -€6,849 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €12,701 | €12,867 | +€166 | +1.3% |
| Trade debts | 44 | €3,274 | €320 | -€2,954 | -90.2% |
| Suppliers | 440/4 | €3,274 | €320 | -€2,954 | -90.2% |
| Taxes, remuneration and social security | 45 | €13,586 | €12,989 | -€597 | -4.4% |
| Taxes | 450/3 | €13,586 | €12,989 | -€597 | -4.4% |
| Other amounts payable | 47/48 | €81,192 | €77,728 | -€3,464 | -4.3% |
| Remuneration, social security and pensions | 62 | €73,471 | €74,660 | +€1,189 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,888 | €9,039 | +€151 | +1.7% |
| Other operating charges | 640/8 | €979 | €385 | -€594 | -60.7% |
| Non-recurring operating charges | 66A | €6 | -€25 | -€31 | |
| Gross operating margin | 9900 | €163,320 | €168,634 | +€5,314 | +3.3% |
| Operating profit (loss) | 9901 | €79,976 | €84,575 | +€4,599 | +5.8% |
| Financial income | 75/76B | €146 | €421 | +€275 | +188.4% |
| Recurring financial income | 75 | €146 | €421 | +€275 | +188.4% |
| Financial charges | 65/66B | €2,939 | €1,813 | -€1,126 | -38.3% |
| Recurring financial charges | 65 | €2,939 | €1,813 | -€1,126 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €77,183 | €83,183 | +€6,000 | +7.8% |
| Income taxes | 67/77 | €18,871 | €14,422 | -€4,449 | -23.6% |
| Profit (loss) for the period | 9904 | €58,312 | €68,761 | +€10,449 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,312 | €68,761 | +€10,449 | +17.9% |
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 4 October 2026 via checked.be.