EB CONSULTING: 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.
EB CONSULTING
Largest movements
- Cash +€24,240
up €24,240 (+163.0%), from €14,875 to €39,115
mainly Net result for the year (+€51,154) and Receivables within one year (+€18,560)
- Receivables within one year -€18,560
down €18,560 (-56.0%), from €33,155 to €14,595
of which Trade receivables: -€18,560
- Profit (loss) carried forward +€51,154
up €51,154 (+18.7%), from €274,230 to €325,384
- Debts after one year -€39,677
down €39,677 (-31.4%), from €126,210 to €86,533
- Gross operating margin -€992
down €992 (-1.3%), from €73,933 to €72,940
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 | €478,060 | €483,741 | +€5,681 | +1.2% |
| Fixed assets | 21/28 | €430,030 | €430,030 | = | 0.0% |
| Financial fixed assets | 28 | €430,030 | €430,030 | = | 0.0% |
| Current assets | 29/58 | €48,030 | €53,711 | +€5,681 | +11.8% |
| Amounts receivable within one year | 40/41 | €33,155 | €14,595 | -€18,560 | -56.0% |
| Trade receivables | 40 | €33,155 | €14,595 | -€18,560 | -56.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,875 | €39,115 | +€24,240 | +163.0% |
| Total equity and liabilities | 10/49 | €478,060 | €483,741 | +€5,681 | +1.2% |
| Equity | 10/15 | €288,490 | €339,644 | +€51,154 | +17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €274,230 | €325,384 | +€51,154 | +18.7% |
| Amounts payable | 17/49 | €189,570 | €144,096 | -€45,473 | -24.0% |
| Amounts payable after more than one year | 17 | €126,210 | €86,533 | -€39,677 | -31.4% |
| Financial debts | 170/4 | €126,210 | €86,533 | -€39,677 | -31.4% |
| Amounts payable within one year | 42/48 | €63,360 | €57,563 | -€5,797 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €49,556 | €44,749 | -€4,807 | -9.7% |
| Trade debts | 44 | €502 | €2,559 | +€2,057 | +409.6% |
| Suppliers | 440/4 | €502 | €2,559 | +€2,057 | +409.6% |
| Taxes, remuneration and social security | 45 | €10,188 | €10,068 | -€120 | -1.2% |
| Taxes | 450/3 | €10,188 | €10,068 | -€120 | -1.2% |
| Other amounts payable | 47/48 | €3,114 | €188 | -€2,926 | -94.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €73,933 | €72,940 | -€992 | -1.3% |
| Operating profit (loss) | 9901 | €73,548 | €72,553 | -€995 | -1.4% |
| Financial charges | 65/66B | €4,123 | €3,442 | -€682 | -16.5% |
| Recurring financial charges | 65 | €4,123 | €3,442 | -€682 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €69,425 | €69,111 | -€314 | -0.5% |
| Income taxes | 67/77 | €18,027 | €17,957 | -€70 | -0.4% |
| Profit (loss) for the period | 9904 | €51,398 | €51,154 | -€244 | -0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,398 | €51,154 | -€244 | -0.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.