ECA 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.
ECA Consulting
Largest movements
- Cash +€121,148
up €121,148 (+215.8%), from €56,127 to €177,274
mainly Receivables within one year (+€92,247) and Trade debts (+€45,161)
- Receivables within one year -€92,247
down €92,247 (-90.2%), from €102,261 to €10,014
of which Trade receivables: -€90,486
- Tangible fixed assets +€25,826
up €25,826 (+11.0%), from €234,271 to €260,097
of which Land and buildings: +€27,373
- Trade debts +€45,161
up €45,161 (+230.5%), from €19,597 to €64,757
- Reserves +€23,175
up €23,175 (+29.1%), from €79,541 to €102,716
- Tax, wage and social debts -€15,491
down €15,491 (-56.1%), from €27,632 to €12,141
of which Taxes: -€17,952
- Accrued charges and deferred income +€8,733
new in 2025: €8,733
- Other debts -€7,824
down €7,824 (-3.0%), from €263,887 to €256,063
- Gross operating margin -€56,689
down €56,689 (-53.2%), from €106,574 to €49,885
- Taxes -€17,952
down €17,952 (-65.0%), from €27,632 to €9,681
- Financial charges +€5,806
up €5,806 (+7989.5%), from €73 to €5,879
- Depreciation +€3,865
up €3,865 (+56.7%), from €6,820 to €10,685
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 | €393,729 | €448,433 | +€54,704 | +13.9% |
| Fixed assets | 21/28 | €234,271 | €260,097 | +€25,826 | +11.0% |
| Tangible fixed assets | 22/27 | €234,271 | €260,097 | +€25,826 | +11.0% |
| Land and buildings | 22 | €220,685 | €248,058 | +€27,373 | +12.4% |
| Plant, machinery and equipment | 23 | €1,411 | €2,305 | +€894 | +63.3% |
| Furniture and vehicles | 24 | €12,175 | €9,734 | -€2,440 | -20.0% |
| Current assets | 29/58 | €159,458 | €188,335 | +€28,878 | +18.1% |
| Amounts receivable within one year | 40/41 | €102,261 | €10,014 | -€92,247 | -90.2% |
| Trade receivables | 40 | €100,500 | €10,014 | -€90,486 | -90.0% |
| Other amounts receivable | 41 | €1,761 | - | -€1,761 | |
| Cash at bank and in hand | 54/58 | €56,127 | €177,274 | +€121,148 | +215.8% |
| Deferred charges and accrued income | 490/1 | €1,070 | €1,047 | -€23 | -2.2% |
| Total equity and liabilities | 10/49 | €393,729 | €448,433 | +€54,704 | +13.9% |
| Equity | 10/15 | €82,541 | €105,716 | +€23,175 | +28.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,541 | €102,716 | +€23,175 | +29.1% |
| Distributable reserves | 133 | €79,541 | €102,716 | +€23,175 | +29.1% |
| Amounts payable | 17/49 | €311,187 | €342,716 | +€31,529 | +10.1% |
| Amounts payable within one year | 42/48 | €311,187 | €333,984 | +€22,796 | +7.3% |
| Financial debts | 43 | €71 | €1,023 | +€951 | +1330.5% |
| Credit institutions | 430/8 | €71 | €1,023 | +€951 | +1330.5% |
| Trade debts | 44 | €19,597 | €64,757 | +€45,161 | +230.5% |
| Suppliers | 440/4 | €19,597 | €64,757 | +€45,161 | +230.5% |
| Taxes, remuneration and social security | 45 | €27,632 | €12,141 | -€15,491 | -56.1% |
| Taxes | 450/3 | €27,632 | €9,681 | -€17,952 | -65.0% |
| Remuneration and social security | 454/9 | - | €2,460 | +€2,460 | |
| Other amounts payable | 47/48 | €263,887 | €256,063 | -€7,824 | -3.0% |
| Accrued charges and deferred income | 492/3 | - | €8,733 | +€8,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,820 | €10,685 | +€3,865 | +56.7% |
| Other operating charges | 640/8 | €440 | €466 | +€25 | +5.8% |
| Gross operating margin | 9900 | €106,574 | €49,885 | -€56,689 | -53.2% |
| Operating profit (loss) | 9901 | €99,314 | €38,734 | -€60,579 | -61.0% |
| Financial income | 75/76B | €61 | - | -€61 | |
| Recurring financial income | 75 | €61 | - | -€61 | |
| Financial charges | 65/66B | €73 | €5,879 | +€5,806 | +7989.5% |
| Recurring financial charges | 65 | €73 | €5,879 | +€5,806 | +7989.5% |
| Profit (loss) for the period before taxes | 9903 | €99,302 | €32,856 | -€66,446 | -66.9% |
| Income taxes | 67/77 | €27,632 | €9,681 | -€17,952 | -65.0% |
| Profit (loss) for the period | 9904 | €71,670 | €23,175 | -€48,495 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,670 | €23,175 | -€48,495 | -67.7% |
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 9 October 2026 via checked.be.