eCommit Consulting Services: what changed
Two fiscal 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.
eCommit Consulting Services
Largest movements
- Tangible fixed assets -€16,701
down €16,701 (-26.0%), from €64,310 to €47,609
of which Furniture and vehicles: -€14,952
- Financial fixed assets -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Receivables within one year -€4,065
down €4,065 (-17.4%), from €23,407 to €19,342
of which Trade receivables: -€2,042
- Cash -€3,540
down €3,540 (-6.9%), from €51,497 to €47,958
mainly Contributions, distributions and other (-€42,300) and Debts after one year (-€13,239)
- Reserves -€22,030
down €22,030 (-22.9%), from €96,068 to €74,037
of which Distributable reserves: -€22,030
- Debts after one year -€13,239
down €13,239 (-56.2%), from €23,569 to €10,330
- Other debts +€1,640
up €1,640, from €0 to €1,640
- Gross operating margin +€11,647
up €11,647 (+25.2%), from €46,251 to €57,897
- Financial charges +€9,447
up €9,447 (+394.5%), from €2,395 to €11,842
of which Non-recurring financial charges: +€10,000
- Taxes +€826
up €826 (+10.5%), from €7,864 to €8,689
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 | €150,733 | €116,411 | -€34,321 | -22.8% |
| Fixed assets | 21/28 | €74,310 | €47,609 | -€26,701 | -35.9% |
| Tangible fixed assets | 22/27 | €64,310 | €47,609 | -€16,701 | -26.0% |
| Land and buildings | 22 | €8,724 | €7,533 | -€1,191 | -13.7% |
| Plant, machinery and equipment | 23 | €3,722 | €3,164 | -€558 | -15.0% |
| Furniture and vehicles | 24 | €51,864 | €36,912 | -€14,952 | -28.8% |
| Financial fixed assets | 28 | €10,000 | €0 | -€10,000 | -100.0% |
| Current assets | 29/58 | €76,423 | €68,802 | -€7,621 | -10.0% |
| Amounts receivable within one year | 40/41 | €23,407 | €19,342 | -€4,065 | -17.4% |
| Trade receivables | 40 | €20,010 | €17,969 | -€2,042 | -10.2% |
| Other amounts receivable | 41 | €3,397 | €1,374 | -€2,023 | -59.6% |
| Cash at bank and in hand | 54/58 | €51,497 | €47,958 | -€3,540 | -6.9% |
| Deferred charges and accrued income | 490/1 | €1,519 | €1,502 | -€16 | -1.1% |
| Total equity and liabilities | 10/49 | €150,733 | €116,411 | -€34,321 | -22.8% |
| Equity | 10/15 | €102,268 | €80,237 | -€22,030 | -21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €96,068 | €74,037 | -€22,030 | -22.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €96,068 | €74,037 | -€22,030 | -22.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €48,465 | €36,174 | -€12,291 | -25.4% |
| Amounts payable after more than one year | 17 | €23,569 | €10,330 | -€13,239 | -56.2% |
| Financial debts | 170/4 | €23,569 | €10,330 | -€13,239 | -56.2% |
| Amounts payable within one year | 42/48 | €24,291 | €25,844 | +€1,553 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €12,652 | €13,239 | +€587 | +4.6% |
| Trade debts | 44 | €1,632 | €2,103 | +€471 | +28.8% |
| Suppliers | 440/4 | €1,632 | €2,103 | +€471 | +28.8% |
| Taxes, remuneration and social security | 45 | €10,007 | €8,862 | -€1,145 | -11.4% |
| Taxes | 450/3 | €10,007 | €8,862 | -€1,145 | -11.4% |
| Other amounts payable | 47/48 | €0 | €1,640 | +€1,640 | |
| Accrued charges and deferred income | 492/3 | €605 | €0 | -€605 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,591 | €16,701 | +€110 | +0.7% |
| Other operating charges | 640/8 | €905 | €396 | -€509 | -56.2% |
| Gross operating margin | 9900 | €46,251 | €57,897 | +€11,647 | +25.2% |
| Operating profit (loss) | 9901 | €28,755 | €40,801 | +€12,045 | +41.9% |
| Financial income | 75/76B | €10 | €1 | -€9 | -90.1% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -90.1% |
| Financial charges | 65/66B | €2,395 | €11,842 | +€9,447 | +394.5% |
| Recurring financial charges | 65 | €2,395 | €1,842 | -€553 | -23.1% |
| Non-recurring financial charges | 66B | - | €10,000 | +€10,000 | |
| Profit (loss) for the period before taxes | 9903 | €26,370 | €28,959 | +€2,589 | +9.8% |
| Income taxes | 67/77 | €7,864 | €8,689 | +€826 | +10.5% |
| Profit (loss) for the period | 9904 | €18,507 | €20,270 | +€1,763 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,507 | €20,270 | +€1,763 | +9.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.