EBL CONSULTING: 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.
EBL CONSULTING
Largest movements
- Tangible fixed assets +€321,316
up €321,316 (+616%), from €52,197 to €373,513
of which Land and buildings: +€335,684
- Receivables within one year -€55,993
down €55,993 (-26.2%), from €214,000 to €158,007
of which Other amounts receivable: -€81,903
- Debts after one year +€272,018
up €272,018 (+878%), from €30,991 to €303,009
- Trade debts +€47,399
up €47,399 (+2,399%), from €1,976 to €49,375
- Reserves -€41,159
down €41,159 (-23.2%), from €177,044 to €135,885
- Tax, wage and social debts -€32,111
down €32,111 (-70.7%), from €45,431 to €13,319
- Current portion of long-term debt +€15,833
up €15,833 (+146%), from €10,860 to €26,692
- Gross operating margin +€16,126
up €16,126 (+10.9%), from €148,536 to €164,663
- Depreciation +€4,292
up €4,292 (+31.4%), from €13,689 to €17,982
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 | €274,815 | €539,945 | +€265,130 | +96.5% |
| Fixed assets | 21/28 | €52,197 | €373,513 | +€321,316 | +616% |
| Tangible fixed assets | 22/27 | €52,197 | €373,513 | +€321,316 | +616% |
| Land and buildings | 22 | - | €335,684 | +€335,684 | |
| Plant, machinery and equipment | 23 | €8,806 | €6,283 | -€2,523 | -28.6% |
| Furniture and vehicles | 24 | €43,391 | €31,545 | -€11,846 | -27.3% |
| Current assets | 29/58 | €222,618 | €166,432 | -€56,186 | -25.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €214,000 | €158,007 | -€55,993 | -26.2% |
| Trade receivables | 40 | €109,000 | €134,910 | +€25,910 | +23.8% |
| Other amounts receivable | 41 | €105,000 | €23,097 | -€81,903 | -78.0% |
| Cash at bank and in hand | 54/58 | €8,618 | €8,425 | -€193 | -2.2% |
| Total equity and liabilities | 10/49 | €274,815 | €539,945 | +€265,130 | +96.5% |
| Equity | 10/15 | €180,044 | €138,885 | -€41,159 | -22.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €177,044 | €135,885 | -€41,159 | -23.2% |
| Distributable reserves | 133 | €177,044 | €135,885 | -€41,159 | -23.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,771 | €401,060 | +€306,289 | +323% |
| Amounts payable after more than one year | 17 | €30,991 | €303,009 | +€272,018 | +878% |
| Financial debts | 170/4 | €30,991 | €303,009 | +€272,018 | +878% |
| Amounts payable within one year | 42/48 | €63,781 | €98,051 | +€34,270 | +53.7% |
| Current portion of amounts payable after more than one year | 42 | €10,860 | €26,692 | +€15,833 | +146% |
| Trade debts | 44 | €1,976 | €49,375 | +€47,399 | +2,399% |
| Suppliers | 440/4 | €1,976 | €49,375 | +€47,399 | +2,399% |
| Taxes, remuneration and social security | 45 | €45,431 | €13,319 | -€32,111 | -70.7% |
| Taxes | 450/3 | €45,431 | €13,319 | -€32,111 | -70.7% |
| Other amounts payable | 47/48 | €5,515 | €8,664 | +€3,150 | +57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,689 | €17,982 | +€4,292 | +31.4% |
| Other operating charges | 640/8 | €2,145 | €3,129 | +€984 | +45.9% |
| Gross operating margin | 9900 | €148,536 | €164,663 | +€16,126 | +10.9% |
| Operating profit (loss) | 9901 | €132,702 | €143,552 | +€10,850 | +8.2% |
| Financial income | 75/76B | €750 | €0 | -€750 | -100% |
| Recurring financial income | 75 | €750 | €0 | -€750 | -100% |
| Financial charges | 65/66B | €1,082 | €2,083 | +€1,001 | +92.5% |
| Recurring financial charges | 65 | €1,082 | €2,083 | +€1,001 | +92.5% |
| Profit (loss) for the period before taxes | 9903 | €132,370 | €141,469 | +€9,099 | +6.9% |
| Income taxes | 67/77 | €31,322 | €32,628 | +€1,305 | +4.2% |
| Profit (loss) for the period | 9904 | €101,047 | €108,841 | +€7,794 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €101,047 | €108,841 | +€7,794 | +7.7% |
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 18 October 2026 via checked.be.