EBBAS 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.
EBBAS CONSULTING
Largest movements
- Cash +€7,157
up €7,157 (+4.8%), from €147,698 to €154,855
mainly Net result for the year (+€33,024) and Depreciation (+€5,904)
- Tangible fixed assets -€4,474
down €4,474 (-11.4%), from €39,351 to €34,878
of which Other tangible fixed assets: -€3,572
- Tax, wage and social debts -€33,498
down €33,498 (-65.2%), from €51,363 to €17,865
- Reserves +€33,024
up €33,024 (+20.4%), from €161,574 to €194,599
- Gross operating margin +€5,524
up €5,524 (+10.7%), from €51,617 to €57,141
- Taxes +€2,010
up €2,010 (+15.5%), from €12,928 to €14,937
- Depreciation +€951
up €951 (+19.2%), from €4,952 to €5,904
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 | €230,284 | €231,454 | +€1,170 | +0.5% |
| Fixed assets | 21/28 | €39,351 | €34,878 | -€4,474 | -11.4% |
| Tangible fixed assets | 22/27 | €39,351 | €34,878 | -€4,474 | -11.4% |
| Furniture and vehicles | 24 | €7,385 | €6,483 | -€902 | -12.2% |
| Other tangible fixed assets | 26 | €31,966 | €28,394 | -€3,572 | -11.2% |
| Current assets | 29/58 | €190,932 | €196,576 | +€5,644 | +3.0% |
| Amounts receivable within one year | 40/41 | €39,177 | €37,866 | -€1,312 | -3.3% |
| Trade receivables | 40 | €33,736 | €12,514 | -€21,222 | -62.9% |
| Other amounts receivable | 41 | €5,442 | €25,352 | +€19,910 | +365.9% |
| Cash at bank and in hand | 54/58 | €147,698 | €154,855 | +€7,157 | +4.8% |
| Deferred charges and accrued income | 490/1 | €4,057 | €3,856 | -€202 | -5.0% |
| Total equity and liabilities | 10/49 | €230,284 | €231,454 | +€1,170 | +0.5% |
| Equity | 10/15 | €167,574 | €200,599 | +€33,024 | +19.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €161,574 | €194,599 | +€33,024 | +20.4% |
| Distributable reserves | 133 | €161,574 | €194,599 | +€33,024 | +20.4% |
| Amounts payable | 17/49 | €62,710 | €30,855 | -€31,854 | -50.8% |
| Amounts payable within one year | 42/48 | €62,710 | €30,855 | -€31,854 | -50.8% |
| Trade debts | 44 | €11,347 | €12,990 | +€1,644 | +14.5% |
| Suppliers | 440/4 | €11,347 | €12,990 | +€1,644 | +14.5% |
| Taxes, remuneration and social security | 45 | €51,363 | €17,865 | -€33,498 | -65.2% |
| Taxes | 450/3 | €51,363 | €17,865 | -€33,498 | -65.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,952 | €5,904 | +€951 | +19.2% |
| Other operating charges | 640/8 | €441 | €779 | +€338 | +76.6% |
| Gross operating margin | 9900 | €51,617 | €57,141 | +€5,524 | +10.7% |
| Operating profit (loss) | 9901 | €46,223 | €50,458 | +€4,235 | +9.2% |
| Financial income | 75/76B | €852 | €289 | -€563 | -66.1% |
| Recurring financial income | 75 | €852 | €289 | -€563 | -66.1% |
| Financial charges | 65/66B | €2,512 | €2,786 | +€274 | +10.9% |
| Recurring financial charges | 65 | €2,512 | €2,786 | +€274 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €44,564 | €47,962 | +€3,398 | +7.6% |
| Income taxes | 67/77 | €12,928 | €14,937 | +€2,010 | +15.5% |
| Profit (loss) for the period | 9904 | €31,636 | €33,024 | +€1,388 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,636 | €33,024 | +€1,388 | +4.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.