EBE CONSULT: 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.
EBE CONSULT
Largest movements
- Cash -€5,627
down €5,627 (-8.0%), from €70,119 to €64,493
mainly Contributions, distributions and other (-€40,000) and Other debts (-€10,722)
- Receivables within one year -€4,598
down €4,598 (-17.2%), from €26,802 to €22,204
of which Trade receivables: -€4,598
- Tangible fixed assets +€2,307
up €2,307 (+101%), from €2,278 to €4,585
of which Furniture and vehicles: +€2,851
- Other debts -€10,722
down €10,722 (-20.6%), from €52,015 to €41,294
- Tax, wage and social debts +€1,300
up €1,300 (+4.4%), from €29,804 to €31,104
- Profit (loss) carried forward +€1,191
up €1,191 (+406%), from €293 to €1,484
- Gross operating margin -€16,245
down €16,245 (-21.6%), from €75,059 to €58,814
- Taxes -€5,108
down €5,108 (-25.1%), from €20,331 to €15,223
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.
Derived cash bridge
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 | €100,712 | €92,878 | -€7,834 | -7.8% |
| Fixed assets | 21/28 | €2,278 | €4,585 | +€2,307 | +101% |
| Tangible fixed assets | 22/27 | €2,278 | €4,585 | +€2,307 | +101% |
| Plant, machinery and equipment | 23 | €1,201 | €656 | -€544 | -45.3% |
| Furniture and vehicles | 24 | €1,077 | €3,929 | +€2,851 | +265% |
| Current assets | 29/58 | €98,434 | €88,293 | -€10,141 | -10.3% |
| Amounts receivable within one year | 40/41 | €26,802 | €22,204 | -€4,598 | -17.2% |
| Trade receivables | 40 | €26,802 | €22,204 | -€4,598 | -17.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €70,119 | €64,493 | -€5,627 | -8.0% |
| Deferred charges and accrued income | 490/1 | €1,513 | €1,597 | +€84 | +5.5% |
| Total equity and liabilities | 10/49 | €100,712 | €92,878 | -€7,834 | -7.8% |
| Equity | 10/15 | €18,893 | €20,084 | +€1,191 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €293 | €1,484 | +€1,191 | +406% |
| Amounts payable | 17/49 | €81,819 | €72,794 | -€9,025 | -11.0% |
| Amounts payable within one year | 42/48 | €81,819 | €72,794 | -€9,025 | -11.0% |
| Trade debts | 44 | €0 | €397 | +€397 | |
| Suppliers | 440/4 | €0 | €397 | +€397 | |
| Taxes, remuneration and social security | 45 | €29,804 | €31,104 | +€1,300 | +4.4% |
| Taxes | 450/3 | €29,804 | €31,104 | +€1,300 | +4.4% |
| Other amounts payable | 47/48 | €52,015 | €41,294 | -€10,722 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,203 | €1,228 | +€25 | +2.1% |
| Other operating charges | 640/8 | €1,222 | €1,054 | -€169 | -13.8% |
| Gross operating margin | 9900 | €75,059 | €58,814 | -€16,245 | -21.6% |
| Operating profit (loss) | 9901 | €72,634 | €56,533 | -€16,101 | -22.2% |
| Financial charges | 65/66B | €367 | €120 | -€247 | -67.4% |
| Recurring financial charges | 65 | €367 | €120 | -€247 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | €72,268 | €56,414 | -€15,854 | -21.9% |
| Income taxes | 67/77 | €20,331 | €15,223 | -€5,108 | -25.1% |
| Profit (loss) for the period | 9904 | €51,937 | €41,191 | -€10,746 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,937 | €41,191 | -€10,746 | -20.7% |
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 16 October 2026 via checked.be.