EBIT Consulting: 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.
EBIT Consulting
Largest movements
- Current investments +€149,000
up €149,000 (+187.7%), from €79,372 to €228,372
- Cash -€136,937
down €136,937 (-45.9%), from €298,229 to €161,293
mainly Current investments (-€149,000) and Net result for the year (-€26,661)
- Receivables within one year -€34,288
down €34,288 (-78.5%), from €43,670 to €9,381
of which Trade receivables: -€20,584
- Tangible fixed assets -€6,738
down €6,738 (-38.4%), from €17,536 to €10,798
of which Furniture and vehicles: -€6,182
- Reserves -€22,984
down €22,984 (-5.6%), from €407,305 to €384,321
- Tax, wage and social debts -€7,756
down €7,756 (-74.3%), from €10,443 to €2,687
of which Taxes: -€7,906
- Other debts +€5,372
up €5,372 (+81.1%), from €6,624 to €11,995
- Gross operating margin -€77,755
down €77,755, from €53,947 to -€23,807
- Taxes -€14,732
down €14,732 (-99.0%), from €14,884 to €152
- Depreciation +€4,794
up €4,794 (+246.6%), from €1,944 to €6,738
- Financial income +€3,244
up €3,244 (+349.5%), from €928 to €4,172
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 | €440,616 | €411,703 | -€28,913 | -6.6% |
| Fixed assets | 21/28 | €17,686 | €10,948 | -€6,738 | -38.1% |
| Tangible fixed assets | 22/27 | €17,536 | €10,798 | -€6,738 | -38.4% |
| Plant, machinery and equipment | 23 | €4,877 | €4,321 | -€556 | -11.4% |
| Furniture and vehicles | 24 | €12,659 | €6,477 | -€6,182 | -48.8% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €422,929 | €400,755 | -€22,175 | -5.2% |
| Amounts receivable within one year | 40/41 | €43,670 | €9,381 | -€34,288 | -78.5% |
| Trade receivables | 40 | €29,827 | €9,243 | -€20,584 | -69.0% |
| Other amounts receivable | 41 | €13,843 | €139 | -€13,705 | -99.0% |
| Current investments | 50/53 | €79,372 | €228,372 | +€149,000 | +187.7% |
| Cash at bank and in hand | 54/58 | €298,229 | €161,293 | -€136,937 | -45.9% |
| Deferred charges and accrued income | 490/1 | €1,659 | €1,709 | +€50 | +3.0% |
| Total equity and liabilities | 10/49 | €440,616 | €411,703 | -€28,913 | -6.6% |
| Equity | 10/15 | €423,382 | €396,721 | -€26,661 | -6.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €407,305 | €384,321 | -€22,984 | -5.6% |
| Distributable reserves | 133 | €407,305 | €384,321 | -€22,984 | -5.6% |
| Profit (loss) carried forward | 14 | €3,677 | - | -€3,677 | |
| Amounts payable | 17/49 | €17,234 | €14,982 | -€2,252 | -13.1% |
| Amounts payable within one year | 42/48 | €17,234 | €14,982 | -€2,252 | -13.1% |
| Trade debts | 44 | €167 | €300 | +€132 | +79.1% |
| Suppliers | 440/4 | €167 | €300 | +€132 | +79.1% |
| Taxes, remuneration and social security | 45 | €10,443 | €2,687 | -€7,756 | -74.3% |
| Taxes | 450/3 | €10,443 | €2,537 | -€7,906 | -75.7% |
| Remuneration and social security | 454/9 | - | €150 | +€150 | |
| Other amounts payable | 47/48 | €6,624 | €11,995 | +€5,372 | +81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,944 | €6,738 | +€4,794 | +246.6% |
| Other operating charges | 640/8 | €359 | €63 | -€296 | -82.3% |
| Gross operating margin | 9900 | €53,947 | -€23,807 | -€77,755 | |
| Operating profit (loss) | 9901 | €51,645 | -€30,609 | -€82,253 | |
| Financial income | 75/76B | €928 | €4,172 | +€3,244 | +349.5% |
| Recurring financial income | 75 | €928 | €4,172 | +€3,244 | +349.5% |
| Financial charges | 65/66B | €319 | €72 | -€247 | -77.4% |
| Recurring financial charges | 65 | €319 | €72 | -€247 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €52,254 | -€26,508 | -€78,763 | |
| Income taxes | 67/77 | €14,884 | €152 | -€14,732 | -99.0% |
| Profit (loss) for the period | 9904 | €37,370 | -€26,661 | -€64,031 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,370 | -€26,661 | -€64,031 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.