Echelon 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.
Echelon Consulting
Largest movements
- Cash +€12,268
up €12,268 (+18.9%), from €64,953 to €77,220
mainly Net result for the year (+€61,597) and Tax, wage and social debts (+€13,226)
- Receivables within one year -€10,777
down €10,777 (-47.4%), from €22,756 to €11,979
of which Other amounts receivable: -€6,784
- Tangible fixed assets +€3,271
up €3,271 (+37.5%), from €8,726 to €11,997
of which Other tangible fixed assets: +€6,104
- Deferred charges and accrued income -€1,991
down €1,991 (-100%), from €1,991 to €0
- Tax, wage and social debts +€13,226
up €13,226 (+662%), from €1,997 to €15,223
- Other debts -€8,606
down €8,606 (-11.5%), from €75,015 to €66,409
- Trade debts -€1,827
down €1,827 (-64.3%), from €2,842 to €1,015
- Taxes +€5,556
up €5,556 (+30.5%), from €18,217 to €23,773
- Gross operating margin +€1,552
up €1,552 (+1.7%), from €88,951 to €90,503
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 | €98,425 | €101,196 | +€2,771 | +2.8% |
| Fixed assets | 21/28 | €8,726 | €11,997 | +€3,271 | +37.5% |
| Tangible fixed assets | 22/27 | €8,726 | €11,997 | +€3,271 | +37.5% |
| Furniture and vehicles | 24 | €8,726 | €5,893 | -€2,833 | -32.5% |
| Other tangible fixed assets | 26 | - | €6,104 | +€6,104 | |
| Current assets | 29/58 | €89,699 | €89,199 | -€500 | -0.6% |
| Amounts receivable within one year | 40/41 | €22,756 | €11,979 | -€10,777 | -47.4% |
| Trade receivables | 40 | €15,972 | €11,979 | -€3,993 | -25.0% |
| Other amounts receivable | 41 | €6,784 | €0 | -€6,784 | -100% |
| Cash at bank and in hand | 54/58 | €64,953 | €77,220 | +€12,268 | +18.9% |
| Deferred charges and accrued income | 490/1 | €1,991 | €0 | -€1,991 | -100% |
| Total equity and liabilities | 10/49 | €98,425 | €101,196 | +€2,771 | +2.8% |
| Equity | 10/15 | €18,572 | €18,550 | -€22 | -0.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €22 | €0 | -€22 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €22 | €0 | -€22 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €79,853 | €82,646 | +€2,793 | +3.5% |
| Amounts payable within one year | 42/48 | €79,853 | €82,646 | +€2,793 | +3.5% |
| Trade debts | 44 | €2,842 | €1,015 | -€1,827 | -64.3% |
| Suppliers | 440/4 | €2,842 | €1,015 | -€1,827 | -64.3% |
| Taxes, remuneration and social security | 45 | €1,997 | €15,223 | +€13,226 | +662% |
| Taxes | 450/3 | €1,997 | €15,223 | +€13,226 | +662% |
| Other amounts payable | 47/48 | €75,015 | €66,409 | -€8,606 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,425 | €3,168 | +€743 | +30.7% |
| Other operating charges | 640/8 | €1,132 | €1,277 | +€145 | +12.8% |
| Gross operating margin | 9900 | €88,951 | €90,503 | +€1,552 | +1.7% |
| Operating profit (loss) | 9901 | €85,394 | €86,058 | +€664 | +0.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €515 | €688 | +€173 | +33.6% |
| Recurring financial charges | 65 | €515 | €688 | +€173 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | €84,879 | €85,370 | +€491 | +0.6% |
| Income taxes | 67/77 | €18,217 | €23,773 | +€5,556 | +30.5% |
| Profit (loss) for the period | 9904 | €66,662 | €61,597 | -€5,065 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,662 | €61,597 | -€5,065 | -7.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.