EBAM 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.
EBAM CONSULT
Largest movements
- Receivables within one year -€34,831
down €34,831 (-42.7%), from €81,559 to €46,728
of which Other amounts receivable: -€31,438
- Cash +€16,033
up €16,033 (+187.2%), from €8,562 to €24,595
mainly Receivables within one year (+€34,831) and Net result for the year (+€2,415)
- Deferred charges and accrued income +€1,195
up €1,195 (+30.9%), from €3,865 to €5,060
- Tax, wage and social debts -€13,195
down €13,195 (-37.6%), from €35,081 to €21,886
- Trade debts -€4,285
down €4,285 (-53.9%), from €7,957 to €3,671
- Accrued charges and deferred income -€1,405
no longer reported in 2025 (was €1,405)
- Gross operating margin -€18,409
down €18,409 (-71.3%), from €25,820 to €7,411
- Taxes -€6,280
down €6,280 (-60.0%), from €10,462 to €4,183
- Financial charges +€1,989
up €1,989 (+780.7%), from €255 to €2,244
- Other operating charges -€1,361
down €1,361 (-72.4%), from €1,881 to €520
- Financial income -€491
down €491 (-16.1%), from €3,055 to €2,564
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 | €95,696 | €77,626 | -€18,070 | -18.9% |
| Fixed assets | 21/28 | €1,710 | €1,243 | -€466 | -27.3% |
| Tangible fixed assets | 22/27 | €1,710 | €1,243 | -€466 | -27.3% |
| Furniture and vehicles | 24 | €1,710 | €1,243 | -€466 | -27.3% |
| Current assets | 29/58 | €93,986 | €76,382 | -€17,604 | -18.7% |
| Amounts receivable within one year | 40/41 | €81,559 | €46,728 | -€34,831 | -42.7% |
| Trade receivables | 40 | €19,814 | €16,421 | -€3,393 | -17.1% |
| Other amounts receivable | 41 | €61,745 | €30,307 | -€31,438 | -50.9% |
| Cash at bank and in hand | 54/58 | €8,562 | €24,595 | +€16,033 | +187.2% |
| Deferred charges and accrued income | 490/1 | €3,865 | €5,060 | +€1,195 | +30.9% |
| Total equity and liabilities | 10/49 | €95,696 | €77,626 | -€18,070 | -18.9% |
| Equity | 10/15 | €49,653 | €50,402 | +€749 | +1.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,653 | €45,402 | +€749 | +1.7% |
| Distributable reserves | 133 | €44,653 | €45,402 | +€749 | +1.7% |
| Amounts payable | 17/49 | €46,043 | €27,223 | -€18,820 | -40.9% |
| Amounts payable within one year | 42/48 | €44,637 | €27,223 | -€17,414 | -39.0% |
| Trade debts | 44 | €7,957 | €3,671 | -€4,285 | -53.9% |
| Suppliers | 440/4 | €7,957 | €3,671 | -€4,285 | -53.9% |
| Taxes, remuneration and social security | 45 | €35,081 | €21,886 | -€13,195 | -37.6% |
| Taxes | 450/3 | €35,081 | €21,886 | -€13,195 | -37.6% |
| Other amounts payable | 47/48 | €1,600 | €1,666 | +€66 | +4.1% |
| Accrued charges and deferred income | 492/3 | €1,405 | - | -€1,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466 | €466 | = | 0.0% |
| Other operating charges | 640/8 | €1,881 | €520 | -€1,361 | -72.4% |
| Non-recurring operating charges | 66A | €1,221 | €146 | -€1,075 | -88.0% |
| Gross operating margin | 9900 | €25,820 | €7,411 | -€18,409 | -71.3% |
| Operating profit (loss) | 9901 | €22,251 | €6,278 | -€15,973 | -71.8% |
| Financial income | 75/76B | €3,055 | €2,564 | -€491 | -16.1% |
| Recurring financial income | 75 | €3,055 | €2,564 | -€491 | -16.1% |
| Financial charges | 65/66B | €255 | €2,244 | +€1,989 | +780.7% |
| Recurring financial charges | 65 | €255 | €2,244 | +€1,989 | +780.7% |
| Profit (loss) for the period before taxes | 9903 | €25,051 | €6,598 | -€18,453 | -73.7% |
| Income taxes | 67/77 | €10,462 | €4,183 | -€6,280 | -60.0% |
| Profit (loss) for the period | 9904 | €14,589 | €2,415 | -€12,173 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,589 | €2,415 | -€12,173 | -83.4% |
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.