EBER 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.
EBER CONSULT
Largest movements
- Tangible fixed assets -€14,738
down €14,738 (-6.0%), from €244,069 to €229,332
of which Land and buildings: -€13,121
- Cash -€2,713
down €2,713 (-62.4%), from €4,349 to €1,635
mainly Debts after one year (-€10,321) and Net result for the year (-€5,308)
- Debts after one year -€10,321
down €10,321 (-5.9%), from €174,187 to €163,865
- Profit (loss) carried forward -€5,308
down €5,308 (-14.1%), from -€37,727 to -€43,035
- Gross operating margin +€4,601
up €4,601 (+33.7%), from €13,635 to €18,236
- Financial charges +€4,305
up €4,305 (+1750.5%), from €246 to €4,551
- Taxes +€1,509
up €1,509 (+126.8%), from €1,191 to €2,700
- Other operating charges +€1,015
up €1,015 (+225.4%), from €450 to €1,465
- Depreciation -€521
down €521 (-3.4%), from €15,258 to €14,738
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 | €254,273 | €236,818 | -€17,455 | -6.9% |
| Fixed assets | 21/28 | €246,569 | €231,832 | -€14,738 | -6.0% |
| Tangible fixed assets | 22/27 | €244,069 | €229,332 | -€14,738 | -6.0% |
| Land and buildings | 22 | €240,470 | €227,349 | -€13,121 | -5.5% |
| Furniture and vehicles | 24 | €2,047 | €1,206 | -€840 | -41.1% |
| Other tangible fixed assets | 26 | €1,553 | €776 | -€776 | -50.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €7,703 | €4,986 | -€2,717 | -35.3% |
| Amounts receivable within one year | 40/41 | €2,855 | €2,851 | -€4 | -0.1% |
| Other amounts receivable | 41 | €2,855 | €2,851 | -€4 | -0.1% |
| Current investments | 50/53 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,349 | €1,635 | -€2,713 | -62.4% |
| Total equity and liabilities | 10/49 | €254,273 | €236,818 | -€17,455 | -6.9% |
| Equity | 10/15 | -€29,667 | -€34,975 | -€5,308 | -17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€37,727 | -€43,035 | -€5,308 | -14.1% |
| Amounts payable | 17/49 | €283,939 | €271,793 | -€12,146 | -4.3% |
| Amounts payable after more than one year | 17 | €174,187 | €163,865 | -€10,321 | -5.9% |
| Financial debts | 170/4 | €174,187 | €163,865 | -€10,321 | -5.9% |
| Amounts payable within one year | 42/48 | €109,385 | €107,581 | -€1,805 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €10,908 | €11,171 | +€262 | +2.4% |
| Trade debts | 44 | €6,941 | €6,186 | -€756 | -10.9% |
| Suppliers | 440/4 | €6,941 | €6,186 | -€756 | -10.9% |
| Taxes, remuneration and social security | 45 | €5,736 | €4,425 | -€1,312 | -22.9% |
| Taxes | 450/3 | €4,146 | €4,425 | +€278 | +6.7% |
| Remuneration and social security | 454/9 | €1,590 | €0 | -€1,590 | -100.0% |
| Other amounts payable | 47/48 | €85,800 | €85,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €367 | €347 | -€20 | -5.4% |
| Remuneration, social security and pensions | 62 | €445 | €0 | -€445 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,258 | €14,738 | -€521 | -3.4% |
| Other operating charges | 640/8 | €450 | €1,465 | +€1,015 | +225.4% |
| Non-recurring operating charges | 66A | - | €91 | +€91 | |
| Gross operating margin | 9900 | €13,635 | €18,236 | +€4,601 | +33.7% |
| Operating profit (loss) | 9901 | -€2,518 | €1,942 | +€4,461 | |
| Financial charges | 65/66B | €246 | €4,551 | +€4,305 | +1750.5% |
| Recurring financial charges | 65 | €246 | €4,551 | +€4,305 | +1750.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,764 | -€2,608 | +€156 | +5.6% |
| Income taxes | 67/77 | €1,191 | €2,700 | +€1,509 | +126.8% |
| Profit (loss) for the period | 9904 | -€3,955 | -€5,308 | -€1,353 | -34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,955 | -€5,308 | -€1,353 | -34.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.