EBUSINESS 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.
EBUSINESS CONSULTING
Largest movements
- Financial fixed assets +€359,600
up €359,600 (+34,577%), from €1,040 to €360,640
- Cash +€161,145
up €161,145 (+276%), from €58,458 to €219,603
mainly Other debts (+€231,380) and Debts after one year (+€168,914)
- Receivables within one year -€103,225
down €103,225 (-51.0%), from €202,393 to €99,168
of which Other amounts receivable: -€79,814
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets -€45,599
down €45,599 (-4.5%), from €1.0m to €976,790
of which Land and buildings: -€37,820
- Other debts +€231,380
up €231,380, from €0 to €231,380
- Reserves -€191,365
down €191,365 (-45.1%), from €424,359 to €232,994
- Debts after one year +€168,914
up €168,914 (+21.2%), from €797,996 to €966,911
of which Other amounts payable: +€227,220
- Current portion of long-term debt +€98,341
up €98,341 (+171%), from €57,345 to €155,686
- Staff costs +€6,492
up €6,492 (+9.0%), from €72,026 to €78,518
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 | €1,335,769 | €1,659,399 | +€323,630 | +24.2% |
| Fixed assets | 21/28 | €1,023,430 | €1,337,430 | +€314,001 | +30.7% |
| Tangible fixed assets | 22/27 | €1,022,390 | €976,790 | -€45,599 | -4.5% |
| Land and buildings | 22 | €1,001,245 | €963,425 | -€37,820 | -3.8% |
| Furniture and vehicles | 24 | €21,145 | €13,366 | -€7,779 | -36.8% |
| Financial fixed assets | 28 | €1,040 | €360,640 | +€359,600 | +34,577% |
| Current assets | 29/58 | €312,340 | €321,969 | +€9,629 | +3.1% |
| Amounts receivable within one year | 40/41 | €202,393 | €99,168 | -€103,225 | -51.0% |
| Trade receivables | 40 | €122,579 | €99,168 | -€23,411 | -19.1% |
| Other amounts receivable | 41 | €79,814 | €0 | -€79,814 | -100% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €58,458 | €219,603 | +€161,145 | +276% |
| Deferred charges and accrued income | 490/1 | €1,489 | €3,199 | +€1,710 | +115% |
| Total equity and liabilities | 10/49 | €1,335,769 | €1,659,399 | +€323,630 | +24.2% |
| Equity | 10/15 | €433,096 | €241,732 | -€191,364 | -44.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €424,359 | €232,994 | -€191,365 | -45.1% |
| Distributable reserves | 133 | €424,359 | €232,994 | -€191,365 | -45.1% |
| Profit (loss) carried forward | 14 | €2,540 | €2,541 | +€1 | 0.0% |
| Amounts payable | 17/49 | €902,673 | €1,417,667 | +€514,994 | +57.1% |
| Amounts payable after more than one year | 17 | €797,996 | €966,911 | +€168,914 | +21.2% |
| Financial debts | 170/4 | €797,996 | €739,691 | -€58,306 | -7.3% |
| Other amounts payable | 178/9 | - | €227,220 | +€227,220 | |
| Amounts payable within one year | 42/48 | €104,677 | €449,764 | +€345,087 | +330% |
| Current portion of amounts payable after more than one year | 42 | €57,345 | €155,686 | +€98,341 | +171% |
| Trade debts | 44 | €11,003 | €12,547 | +€1,544 | +14.0% |
| Suppliers | 440/4 | €11,003 | €12,547 | +€1,544 | +14.0% |
| Taxes, remuneration and social security | 45 | €36,329 | €50,152 | +€13,822 | +38.0% |
| Taxes | 450/3 | €23,159 | €32,712 | +€9,553 | +41.2% |
| Remuneration and social security | 454/9 | €13,170 | €17,440 | +€4,270 | +32.4% |
| Other amounts payable | 47/48 | €0 | €231,380 | +€231,380 | |
| Accrued charges and deferred income | 492/3 | - | €993 | +€993 | |
| Remuneration, social security and pensions | 62 | €72,026 | €78,518 | +€6,492 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,082 | €45,599 | +€1,517 | +3.4% |
| Other operating charges | 640/8 | €3,971 | €2,314 | -€1,657 | -41.7% |
| Gross operating margin | 9900 | €226,938 | €225,199 | -€1,739 | -0.8% |
| Operating profit (loss) | 9901 | €106,858 | €98,768 | -€8,090 | -7.6% |
| Financial income | 75/76B | €4,301 | €2,395 | -€1,906 | -44.3% |
| Recurring financial income | 75 | €4,301 | €2,395 | -€1,906 | -44.3% |
| Financial charges | 65/66B | €15,231 | €15,031 | -€200 | -1.3% |
| Recurring financial charges | 65 | €15,231 | €15,031 | -€200 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €95,927 | €86,131 | -€9,796 | -10.2% |
| Income taxes | 67/77 | €28,710 | €30,396 | +€1,686 | +5.9% |
| Profit (loss) for the period | 9904 | €67,218 | €55,736 | -€11,482 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,218 | €55,736 | -€11,482 | -17.1% |
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 21 October 2026 via checked.be.