EBER: 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.
What changed
EBER
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€23,139
2024 · €42,571-€19,432
Equity
€2.1m
2024 · €2.1m+€23,139
Cash
€703
2024 · €4,559-€3,856
Balance sheet total
€3.7m
2024 · €3.7m-€16,285
Largest movements
Assets
- Tangible fixed assets -€46,354
down €46,354 (-2.0%), from €2.3m to €2.3m
of which Land and buildings: -€43,913
- Receivables within one year +€39,368
up €39,368 (+9,038%), from €436 to €39,804
Equity and liabilities
- Other debts -€563,460
down €563,460 (-66.2%), from €850,796 to €287,336
- Debts after one year +€529,035
up €529,035 (+97.4%), from €543,326 to €1.1m
of which Other amounts payable: +€650,000
Income statement
- Other operating charges +€11,879
up €11,879 (+161%), from €7,365 to €19,244
- Financial charges +€10,718
up €10,718 (+16.0%), from €66,817 to €77,534
- Taxes -€6,151
down €6,151 (-34.5%), from €17,805 to €11,653
- Gross operating margin -€2,376
down €2,376 (-1.2%), from €195,199 to €192,824
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.
Result 2024
€42,571
Gross operating margin
-€2,376
Depreciation
-€896
Other operating charges
-€11,879
Financial income
+€285
Financial charges
-€10,718
Taxes
+€6,151
Result 2025
€23,139
raises the resultlowers the result
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.
From operations
-€512,114
Investment
-€15,184
Financing
+€523,442
Cash 2024
€4,559
From operations (derived)
-€512,114
Net result for the year
+€23,139
Depreciation
+€61,538
Receivables within one year
-€39,368
Deferred charges and accrued income
+€5,443
Trade debts
-€538
Tax, wage and social debts
-€3,329
Other debts
-€563,460
Accrued charges and deferred income
+€4,462
Investment (derived)
-€15,184
Investment in fixed assets (net)
-€15,184
Financing
+€523,442
Debts after one year
+€529,035
Current portion of long-term debt
-€5,593
Cash 2025
€703
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,734,913 | €3,718,628 | -€16,285 | -0.4% |
| Fixed assets | 21/28 | €3,710,792 | €3,664,438 | -€46,354 | -1.2% |
| Tangible fixed assets | 22/27 | €2,329,299 | €2,282,946 | -€46,354 | -2.0% |
| Land and buildings | 22 | €2,022,215 | €1,978,302 | -€43,913 | -2.2% |
| Furniture and vehicles | 24 | - | €3,907 | +€3,907 | |
| Other tangible fixed assets | 26 | €307,084 | €300,737 | -€6,347 | -2.1% |
| Financial fixed assets | 28 | €1,381,493 | €1,381,493 | = | 0.0% |
| Current assets | 29/58 | €24,121 | €54,189 | +€30,069 | +125% |
| Amounts receivable within one year | 40/41 | €436 | €39,804 | +€39,368 | +9,038% |
| Trade receivables | 40 | €436 | €39,804 | +€39,368 | +9,038% |
| Cash at bank and in hand | 54/58 | €4,559 | €703 | -€3,856 | -84.6% |
| Deferred charges and accrued income | 490/1 | €19,126 | €13,683 | -€5,443 | -28.5% |
| Total equity and liabilities | 10/49 | €3,734,913 | €3,718,628 | -€16,285 | -0.4% |
| Equity | 10/15 | €2,114,160 | €2,137,299 | +€23,139 | +1.1% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €1,114,160 | €1,137,299 | +€23,139 | +2.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,114,160 | €1,137,299 | +€23,139 | +2.1% |
| Provisions and deferred taxes | 16 | €35,579 | €35,579 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €35,579 | €35,579 | = | 0.0% |
| Pensions and similar obligations | 160 | €35,579 | €35,579 | = | 0.0% |
| Amounts payable | 17/49 | €1,585,173 | €1,545,749 | -€39,424 | -2.5% |
| Amounts payable after more than one year | 17 | €543,326 | €1,072,361 | +€529,035 | +97.4% |
| Financial debts | 170/4 | €543,326 | €422,361 | -€120,965 | -22.3% |
| Other amounts payable | 178/9 | - | €650,000 | +€650,000 | |
| Amounts payable within one year | 42/48 | €1,022,696 | €449,776 | -€572,920 | -56.0% |
| Current portion of amounts payable after more than one year | 42 | €135,937 | €130,344 | -€5,593 | -4.1% |
| Trade debts | 44 | €1,066 | €528 | -€538 | -50.5% |
| Suppliers | 440/4 | €1,066 | €528 | -€538 | -50.5% |
| Taxes, remuneration and social security | 45 | €34,897 | €31,568 | -€3,329 | -9.5% |
| Taxes | 450/3 | €34,897 | €31,568 | -€3,329 | -9.5% |
| Other amounts payable | 47/48 | €850,796 | €287,336 | -€563,460 | -66.2% |
| Accrued charges and deferred income | 492/3 | €19,151 | €23,612 | +€4,462 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,642 | €61,538 | +€896 | +1.5% |
| Other operating charges | 640/8 | €7,365 | €19,244 | +€11,879 | +161% |
| Gross operating margin | 9900 | €195,199 | €192,824 | -€2,376 | -1.2% |
| Operating profit (loss) | 9901 | €127,193 | €112,042 | -€15,150 | -11.9% |
| Financial income | 75/76B | €0 | €285 | +€285 | |
| Recurring financial income | 75 | €0 | €285 | +€285 | |
| Financial charges | 65/66B | €66,817 | €77,534 | +€10,718 | +16.0% |
| Recurring financial charges | 65 | €66,817 | €77,534 | +€10,718 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €60,376 | €34,792 | -€25,584 | -42.4% |
| Income taxes | 67/77 | €17,805 | €11,653 | -€6,151 | -34.5% |
| Profit (loss) for the period | 9904 | €42,571 | €23,139 | -€19,432 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €42,571 | €23,139 | -€19,432 | -45.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.