EBRO MANAGEMENT & CONSULTANCY: 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.
EBRO MANAGEMENT & CONSULTANCY
Largest movements
- Cash +€22,400
up €22,400 (+120%), from €18,639 to €41,039
mainly Net result for the year (+€34,434) and Tax, wage and social debts (+€12,871)
- Receivables within one year +€14,105
up €14,105 (+72.9%), from €19,360 to €33,465
of which Other amounts receivable: +€13,863
- Reserves +€34,434
up €34,434 (+314%), from €10,979 to €45,413
- Tax, wage and social debts +€12,871
up €12,871 (+141%), from €9,157 to €22,028
of which Taxes: +€12,870
- Other debts -€8,000
no longer reported in 2025 (was €8,000)
- Debts after one year -€1,200
no longer reported in 2025 (was €1,200)
- Current portion of long-term debt -€1,200
down €1,200 (-50.0%), from €2,400 to €1,200
- Gross operating margin +€27,743
up €27,743 (+168%), from €16,549 to €44,293
- Taxes +€5,661
up €5,661 (+178%), from €3,179 to €8,840
- Depreciation -€1,300
no longer reported in 2025 (was €1,300)
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 | €38,084 | €74,588 | +€36,504 | +95.9% |
| Current assets | 29/58 | €38,084 | €74,588 | +€36,504 | +95.9% |
| Amounts receivable within one year | 40/41 | €19,360 | €33,465 | +€14,105 | +72.9% |
| Trade receivables | 40 | €19,360 | €19,602 | +€242 | +1.3% |
| Other amounts receivable | 41 | - | €13,863 | +€13,863 | |
| Cash at bank and in hand | 54/58 | €18,639 | €41,039 | +€22,400 | +120% |
| Deferred charges and accrued income | 490/1 | €85 | €84 | -€1 | -0.8% |
| Total equity and liabilities | 10/49 | €38,084 | €74,588 | +€36,504 | +95.9% |
| Equity | 10/15 | €13,979 | €48,413 | +€34,434 | +246% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,979 | €45,413 | +€34,434 | +314% |
| Distributable reserves | 133 | €10,979 | €45,413 | +€34,434 | +314% |
| Amounts payable | 17/49 | €24,104 | €26,174 | +€2,070 | +8.6% |
| Amounts payable after more than one year | 17 | €1,200 | - | -€1,200 | |
| Financial debts | 170/4 | €1,200 | - | -€1,200 | |
| Amounts payable within one year | 42/48 | €22,904 | €26,174 | +€3,270 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €2,400 | €1,200 | -€1,200 | -50.0% |
| Trade debts | 44 | €3,347 | €2,947 | -€400 | -12.0% |
| Suppliers | 440/4 | €3,347 | €2,947 | -€400 | -12.0% |
| Taxes, remuneration and social security | 45 | €9,157 | €22,028 | +€12,871 | +141% |
| Taxes | 450/3 | €9,157 | €22,027 | +€12,870 | +141% |
| Remuneration and social security | 454/9 | - | €1 | +€1 | |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,300 | - | -€1,300 | |
| Other operating charges | 640/8 | €387 | €343 | -€44 | -11.4% |
| Gross operating margin | 9900 | €16,549 | €44,293 | +€27,743 | +168% |
| Operating profit (loss) | 9901 | €14,862 | €43,950 | +€29,088 | +196% |
| Financial charges | 65/66B | €704 | €676 | -€28 | -4.0% |
| Recurring financial charges | 65 | €704 | €676 | -€28 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €14,158 | €43,274 | +€29,116 | +206% |
| Income taxes | 67/77 | €3,179 | €8,840 | +€5,661 | +178% |
| Profit (loss) for the period | 9904 | €10,979 | €34,434 | +€23,454 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €10,979 | €34,434 | +€23,454 | +214% |
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 13 October 2026 via checked.be.