Efficia Consulting Group: what changed
Efficia Consulting Group
Largest movements
- Cash -€52,388
down €52,388 (-36.7%), from €142,783 to €90,395
mainly Investment in fixed assets (net) (-€28,337) and Other debts (-€27,984)
- Tangible fixed assets +€18,224
up €18,224 (+55.7%), from €32,703 to €50,927
of which Furniture and vehicles: +€17,213
- Receivables within one year -€11,301
down €11,301 (-84.0%), from €13,453 to €2,152
of which Trade receivables: -€10,676
- Other debts -€27,984
down €27,984 (-99.9%), from €28,000 to €16
- Reserves -€10,432
no longer reported in 2025 (was €10,432)
- Trade debts -€4,038
down €4,038 (-64.9%), from €6,218 to €2,179
- Profit (loss) carried forward -€2,227
new in 2025: -€2,227
- Gross operating margin -€53,126
down €53,126, from €52,781 to -€345
- Taxes -€11,920
down €11,920 (-94.7%), from €12,583 to €663
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,863 | €144,464 | -€45,399 | -23.9% |
| Fixed assets | 21/28 | €33,251 | €51,475 | +€18,224 | +54.8% |
| Tangible fixed assets | 22/27 | €32,703 | €50,927 | +€18,224 | +55.7% |
| Plant, machinery and equipment | 23 | €3,762 | €4,772 | +€1,011 | +26.9% |
| Furniture and vehicles | 24 | €28,942 | €46,155 | +€17,213 | +59.5% |
| Financial fixed assets | 28 | €547 | €547 | = | 0.0% |
| Current assets | 29/58 | €156,613 | €92,989 | -€63,623 | -40.6% |
| Amounts receivable within one year | 40/41 | €13,453 | €2,152 | -€11,301 | -84.0% |
| Trade receivables | 40 | €12,809 | €2,133 | -€10,676 | -83.4% |
| Other amounts receivable | 41 | €644 | €19 | -€625 | -97.0% |
| Cash at bank and in hand | 54/58 | €142,783 | €90,395 | -€52,388 | -36.7% |
| Deferred charges and accrued income | 490/1 | €377 | €442 | +€66 | +17.5% |
| Total equity and liabilities | 10/49 | €189,863 | €144,464 | -€45,399 | -23.9% |
| Equity | 10/15 | €112,742 | €100,083 | -€12,659 | -11.2% |
| Contributions | 10/11 | €102,310 | €102,310 | = | 0.0% |
| Reserves | 13 | €10,432 | - | -€10,432 | |
| Distributable reserves | 133 | €10,432 | - | -€10,432 | |
| Profit (loss) carried forward | 14 | - | -€2,227 | -€2,227 | |
| Amounts payable | 17/49 | €77,121 | €44,381 | -€32,740 | -42.5% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,121 | €4,381 | -€32,740 | -88.2% |
| Financial debts | 43 | €468 | €840 | +€372 | +79.4% |
| Credit institutions | 430/8 | €468 | €840 | +€372 | +79.4% |
| Trade debts | 44 | €6,218 | €2,179 | -€4,038 | -64.9% |
| Suppliers | 440/4 | €6,218 | €2,179 | -€4,038 | -64.9% |
| Taxes, remuneration and social security | 45 | €2,435 | €1,345 | -€1,090 | -44.8% |
| Taxes | 450/3 | €2,435 | €1,345 | -€1,090 | -44.8% |
| Other amounts payable | 47/48 | €28,000 | €16 | -€27,984 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,995 | €10,113 | +€118 | +1.2% |
| Other operating charges | 640/8 | €1,040 | €693 | -€347 | -33.3% |
| Gross operating margin | 9900 | €52,781 | -€345 | -€53,126 | |
| Operating profit (loss) | 9901 | €41,746 | -€11,151 | -€52,897 | |
| Financial income | 75/76B | €499 | €509 | +€10 | +2.0% |
| Recurring financial income | 75 | €499 | €509 | +€10 | +2.0% |
| Financial charges | 65/66B | €1,394 | €1,354 | -€40 | -2.8% |
| Recurring financial charges | 65 | €1,394 | €1,354 | -€40 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €40,852 | -€11,996 | -€52,847 | |
| Income taxes | 67/77 | €12,583 | €663 | -€11,920 | -94.7% |
| Profit (loss) for the period | 9904 | €28,268 | -€12,659 | -€40,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,268 | -€12,659 | -€40,927 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.