ECM 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.
ECM Consultancy
Largest movements
- Receivables within one year +€14,190
up €14,190 (+6665.6%), from €213 to €14,403
of which Trade receivables: +€13,611
- Cash +€7,001
up €7,001 (+100.3%), from €6,981 to €13,981
mainly Net result for the year (+€17,025) and Tax, wage and social debts (+€6,800)
- Tangible fixed assets +€4,078
new in 2025: €4,078
- Deferred charges and accrued income -€1,028
down €1,028 (-64.1%), from €1,605 to €577
- Intangible fixed assets -€383
down €383 (-100.0%), from €383 to €0
- Reserves +€12,009
new in 2025: €12,009
- Tax, wage and social debts +€6,800
new in 2025: €6,800
- Debts after one year -€4,000
down €4,000 (-100.0%), from €4,000 to €0
- Trade debts +€3,908
up €3,908 (+1069.9%), from €365 to €4,273
- Profit (loss) carried forward +€3,016
up €3,016, from -€3,016 to €0
- Gross operating margin +€21,786
up €21,786 (+591.5%), from €3,683 to €25,469
- Taxes +€6,207
new in 2025: €6,207
- Other operating charges +€646
up €646 (+112.5%), from €574 to €1,221
- Depreciation +€434
up €434 (+81.2%), from €535 to €969
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 | €9,181 | €33,039 | +€23,858 | +259.9% |
| Fixed assets | 21/28 | €383 | €4,078 | +€3,695 | +965.9% |
| Intangible fixed assets | 21 | €383 | €0 | -€383 | -100.0% |
| Tangible fixed assets | 22/27 | - | €4,078 | +€4,078 | |
| Furniture and vehicles | 24 | - | €4,078 | +€4,078 | |
| Current assets | 29/58 | €8,799 | €28,961 | +€20,163 | +229.2% |
| Amounts receivable within one year | 40/41 | €213 | €14,403 | +€14,190 | +6665.6% |
| Trade receivables | 40 | - | €13,611 | +€13,611 | |
| Other amounts receivable | 41 | €213 | €793 | +€580 | +272.4% |
| Cash at bank and in hand | 54/58 | €6,981 | €13,981 | +€7,001 | +100.3% |
| Deferred charges and accrued income | 490/1 | €1,605 | €577 | -€1,028 | -64.1% |
| Total equity and liabilities | 10/49 | €9,181 | €33,039 | +€23,858 | +259.9% |
| Equity | 10/15 | €4,816 | €19,841 | +€15,025 | +312.0% |
| Contributions | 10/11 | €7,832 | €7,832 | = | 0.0% |
| Capital | 10 | €7,832 | - | -€7,832 | |
| Issued capital | 100 | €7,832 | - | -€7,832 | |
| Reserves | 13 | - | €12,009 | +€12,009 | |
| Distributable reserves | 133 | - | €12,009 | +€12,009 | |
| Profit (loss) carried forward | 14 | -€3,016 | €0 | +€3,016 | |
| Amounts payable | 17/49 | €4,365 | €13,198 | +€8,833 | +202.3% |
| Amounts payable after more than one year | 17 | €4,000 | €0 | -€4,000 | -100.0% |
| Other amounts payable | 178/9 | €4,000 | €0 | -€4,000 | -100.0% |
| Amounts payable within one year | 42/48 | €365 | €13,198 | +€12,833 | +3513.5% |
| Trade debts | 44 | €365 | €4,273 | +€3,908 | +1069.9% |
| Suppliers | 440/4 | €365 | €4,273 | +€3,908 | +1069.9% |
| Taxes, remuneration and social security | 45 | - | €6,800 | +€6,800 | |
| Taxes | 450/3 | - | €6,800 | +€6,800 | |
| Other amounts payable | 47/48 | - | €2,125 | +€2,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €969 | +€434 | +81.2% |
| Other operating charges | 640/8 | €574 | €1,221 | +€646 | +112.5% |
| Gross operating margin | 9900 | €3,683 | €25,469 | +€21,786 | +591.5% |
| Operating profit (loss) | 9901 | €2,574 | €23,280 | +€20,706 | +804.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €39 | €47 | +€8 | +21.4% |
| Recurring financial charges | 65 | €39 | €47 | +€8 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €2,535 | €23,232 | +€20,697 | +816.5% |
| Income taxes | 67/77 | - | €6,207 | +€6,207 | |
| Profit (loss) for the period | 9904 | €2,535 | €17,025 | +€14,490 | +571.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,535 | €17,025 | +€14,490 | +571.7% |
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 10 October 2026 via checked.be.