ECS 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.
ECS Consulting
Largest movements
- Receivables within one year -€30,583
down €30,583 (-50.4%), from €60,623 to €30,040
of which Trade receivables: -€26,691
- Cash +€18,816
up €18,816 (+318%), from €5,918 to €24,733
mainly Net result for the year (+€34,989) and Receivables within one year (+€30,583)
- Tangible fixed assets +€4,097
up €4,097, from €0 to €4,097
- Reserves -€6,400
down €6,400 (-100%), from €6,400 to €0
- Trade debts -€2,096
down €2,096 (-18.4%), from €11,363 to €9,267
- Tax, wage and social debts +€879
up €879 (+2.9%), from €30,178 to €31,057
of which Taxes: +€3,879
- Gross operating margin +€16,467
up €16,467 (+44.1%), from €37,332 to €53,798
- Taxes +€1,981
up €1,981 (+15.7%), from €12,615 to €14,597
- Other operating charges -€1,538
down €1,538 (-52.5%), from €2,927 to €1,390
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 | €66,541 | €58,923 | -€7,617 | -11.4% |
| Fixed assets | 21/28 | €0 | €4,097 | +€4,097 | |
| Tangible fixed assets | 22/27 | €0 | €4,097 | +€4,097 | |
| Plant, machinery and equipment | 23 | €0 | €4,097 | +€4,097 | |
| Current assets | 29/58 | €66,541 | €54,826 | -€11,715 | -17.6% |
| Amounts receivable within one year | 40/41 | €60,623 | €30,040 | -€30,583 | -50.4% |
| Trade receivables | 40 | €40,672 | €13,981 | -€26,691 | -65.6% |
| Other amounts receivable | 41 | €19,951 | €16,059 | -€3,892 | -19.5% |
| Cash at bank and in hand | 54/58 | €5,918 | €24,733 | +€18,816 | +318% |
| Deferred charges and accrued income | 490/1 | €0 | €53 | +€53 | |
| Total equity and liabilities | 10/49 | €66,541 | €58,923 | -€7,617 | -11.4% |
| Equity | 10/15 | €25,000 | €18,600 | -€6,400 | -25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,400 | €0 | -€6,400 | -100% |
| Distributable reserves | 133 | €6,400 | €0 | -€6,400 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €41,541 | €40,323 | -€1,217 | -2.9% |
| Amounts payable within one year | 42/48 | €41,541 | €40,323 | -€1,217 | -2.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €11,363 | €9,267 | -€2,096 | -18.4% |
| Suppliers | 440/4 | €11,363 | €9,267 | -€2,096 | -18.4% |
| Taxes, remuneration and social security | 45 | €30,178 | €31,057 | +€879 | +2.9% |
| Taxes | 450/3 | €27,178 | €31,057 | +€3,879 | +14.3% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €690 | €972 | +€283 | +41.0% |
| Other operating charges | 640/8 | €2,927 | €1,390 | -€1,538 | -52.5% |
| Gross operating margin | 9900 | €37,332 | €53,798 | +€16,467 | +44.1% |
| Operating profit (loss) | 9901 | €33,715 | €51,437 | +€17,722 | +52.6% |
| Financial income | 75/76B | €3 | €12 | +€8 | +253% |
| Recurring financial income | 75 | €3 | €12 | +€8 | +253% |
| Financial charges | 65/66B | €1,761 | €1,863 | +€101 | +5.8% |
| Recurring financial charges | 65 | €1,761 | €1,863 | +€101 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €31,957 | €49,586 | +€17,629 | +55.2% |
| Income taxes | 67/77 | €12,615 | €14,597 | +€1,981 | +15.7% |
| Profit (loss) for the period | 9904 | €19,342 | €34,989 | +€15,647 | +80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,342 | €34,989 | +€15,647 | +80.9% |
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 15 October 2026 via checked.be.