Efficiency BC Advisory: 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.
Efficiency BC Advisory
Largest movements
- Cash +€38,258
up €38,258 (+166.7%), from €22,954 to €61,212
mainly Net result for the year (+€36,657) and Tax, wage and social debts (+€1,438)
- Profit (loss) carried forward +€36,657
up €36,657 (+203.3%), from €18,030 to €54,687
- Tax, wage and social debts +€1,438
up €1,438 (+34.1%), from €4,216 to €5,654
- Gross operating margin +€21,942
up €21,942 (+83.2%), from €26,363 to €48,305
- Taxes +€5,273
up €5,273 (+105.9%), from €4,978 to €10,251
- Other operating charges -€1,988
down €1,988 (-59.5%), from €3,343 to €1,355
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 | €25,468 | €63,643 | +€38,175 | +149.9% |
| Current assets | 29/58 | €25,468 | €63,643 | +€38,175 | +149.9% |
| Amounts receivable within one year | 40/41 | €2,514 | €2,431 | -€83 | -3.3% |
| Trade receivables | 40 | €736 | €966 | +€230 | +31.3% |
| Other amounts receivable | 41 | €1,778 | €1,465 | -€313 | -17.6% |
| Cash at bank and in hand | 54/58 | €22,954 | €61,212 | +€38,258 | +166.7% |
| Total equity and liabilities | 10/49 | €25,468 | €63,643 | +€38,175 | +149.9% |
| Equity | 10/15 | €20,030 | €56,687 | +€36,657 | +183.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,030 | €54,687 | +€36,657 | +203.3% |
| Amounts payable | 17/49 | €5,438 | €6,956 | +€1,518 | +27.9% |
| Amounts payable within one year | 42/48 | €5,438 | €6,956 | +€1,518 | +27.9% |
| Trade debts | 44 | €1,222 | €872 | -€350 | -28.6% |
| Suppliers | 440/4 | €1,222 | €872 | -€350 | -28.6% |
| Taxes, remuneration and social security | 45 | €4,216 | €5,654 | +€1,438 | +34.1% |
| Taxes | 450/3 | €4,216 | €5,654 | +€1,438 | +34.1% |
| Other amounts payable | 47/48 | - | €430 | +€430 | |
| Other operating charges | 640/8 | €3,343 | €1,355 | -€1,988 | -59.5% |
| Gross operating margin | 9900 | €26,363 | €48,305 | +€21,942 | +83.2% |
| Operating profit (loss) | 9901 | €23,020 | €46,950 | +€23,930 | +104.0% |
| Financial income | 75/76B | €15 | €0 | -€15 | -100.0% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -100.0% |
| Financial charges | 65/66B | €27 | €42 | +€15 | +55.6% |
| Recurring financial charges | 65 | €27 | €42 | +€15 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €23,008 | €46,908 | +€23,900 | +103.9% |
| Income taxes | 67/77 | €4,978 | €10,251 | +€5,273 | +105.9% |
| Profit (loss) for the period | 9904 | €18,030 | €36,657 | +€18,627 | +103.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,030 | €36,657 | +€18,627 | +103.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.