EBCP 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.
EBCP CONSULT
Largest movements
- Cash -€40,756
down €40,756 (-78.8%), from €51,739 to €10,983
mainly Net result for the year (-€17,338) and Tax, wage and social debts (-€10,827)
- Receivables within one year +€5,358
up €5,358 (+58.8%), from €9,111 to €14,469
of which Other amounts receivable: +€3,812
- Current investments +€4,124
up €4,124 (+33.3%), from €12,376 to €16,500
- Tangible fixed assets -€3,374
down €3,374 (-27.9%), from €12,076 to €8,701
of which Furniture and vehicles: -€2,902
- Profit (loss) carried forward -€17,338
down €17,338 (-29.2%), from €59,299 to €41,962
- Tax, wage and social debts -€10,827
down €10,827 (-88.5%), from €12,237 to €1,411
- Other debts -€8,318
no longer reported in 2024 (was €8,318)
- Trade debts +€1,220
up €1,220 (+78.0%), from €1,564 to €2,785
- Staff costs -€1,500
down €1,500 (-31.1%), from €4,817 to €3,317
- Gross operating margin -€1,135
down €1,135 (-12.3%), from -€9,220 to -€10,355
- Taxes -€879
down €879 (-83.4%), from €1,054 to €175
- Depreciation -€713
down €713 (-17.5%), from €4,087 to €3,374
- Financial income +€351
up €351 (+152.1%), from €231 to €582
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,420 | €51,157 | -€35,263 | -40.8% |
| Fixed assets | 21/28 | €12,162 | €8,788 | -€3,374 | -27.7% |
| Tangible fixed assets | 22/27 | €12,076 | €8,701 | -€3,374 | -27.9% |
| Plant, machinery and equipment | 23 | €1,936 | €1,464 | -€472 | -24.4% |
| Furniture and vehicles | 24 | €10,139 | €7,237 | -€2,902 | -28.6% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €74,257 | €42,369 | -€31,889 | -42.9% |
| Amounts receivable within one year | 40/41 | €9,111 | €14,469 | +€5,358 | +58.8% |
| Trade receivables | 40 | €9,111 | €10,657 | +€1,546 | +17.0% |
| Other amounts receivable | 41 | - | €3,812 | +€3,812 | |
| Current investments | 50/53 | €12,376 | €16,500 | +€4,124 | +33.3% |
| Cash at bank and in hand | 54/58 | €51,739 | €10,983 | -€40,756 | -78.8% |
| Deferred charges and accrued income | 490/1 | €1,031 | €417 | -€614 | -59.6% |
| Total equity and liabilities | 10/49 | €86,420 | €51,157 | -€35,263 | -40.8% |
| Equity | 10/15 | €64,299 | €46,962 | -€17,338 | -27.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,299 | €41,962 | -€17,338 | -29.2% |
| Amounts payable | 17/49 | €22,120 | €4,195 | -€17,925 | -81.0% |
| Amounts payable within one year | 42/48 | €22,120 | €4,195 | -€17,925 | -81.0% |
| Trade debts | 44 | €1,564 | €2,785 | +€1,220 | +78.0% |
| Suppliers | 440/4 | €1,564 | €2,785 | +€1,220 | +78.0% |
| Taxes, remuneration and social security | 45 | €12,237 | €1,411 | -€10,827 | -88.5% |
| Taxes | 450/3 | €12,237 | €1,411 | -€10,827 | -88.5% |
| Other amounts payable | 47/48 | €8,318 | - | -€8,318 | |
| Remuneration, social security and pensions | 62 | €4,817 | €3,317 | -€1,500 | -31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,087 | €3,374 | -€713 | -17.5% |
| Other operating charges | 640/8 | €646 | €588 | -€58 | -9.0% |
| Gross operating margin | 9900 | -€9,220 | -€10,355 | -€1,135 | -12.3% |
| Operating profit (loss) | 9901 | -€18,770 | -€17,634 | +€1,136 | +6.1% |
| Financial income | 75/76B | €231 | €582 | +€351 | +152.1% |
| Recurring financial income | 75 | €231 | €582 | +€351 | +152.1% |
| Financial charges | 65/66B | €369 | €112 | -€257 | -69.7% |
| Recurring financial charges | 65 | €369 | €112 | -€257 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,908 | -€17,163 | +€1,745 | +9.2% |
| Income taxes | 67/77 | €1,054 | €175 | -€879 | -83.4% |
| Profit (loss) for the period | 9904 | -€19,962 | -€17,338 | +€2,624 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,962 | -€17,338 | +€2,624 | +13.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.