EFFICIENCY HR SRL: 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.
EFFICIENCY HR SRL
Largest movements
- Cash +€53,647
up €53,647 (+45.8%), from €117,104 to €170,751
mainly Net result for the year (+€49,514) and Other debts (+€6,051)
- Reserves +€42,000
up €42,000 (+47.7%), from €88,000 to €130,000
- Other debts +€6,051
up €6,051 (+35.6%), from €17,000 to €23,051
- Tax, wage and social debts +€3,881
up €3,881 (+67.8%), from €5,727 to €9,608
- Purchases and services -€27,861
down €27,861 (-23.7%), from €117,560 to €89,699
- Other operating charges -€8,186
down €8,186 (-80.8%), from €10,129 to €1,943
- Gross operating margin +€4,802
up €4,802 (+7.9%), from €60,469 to €65,271
- Taxes +€2,588
up €2,588 (+25.6%), from €10,107 to €12,695
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 | €121,165 | €174,309 | +€53,144 | +43.9% |
| Fixed assets | 21/28 | €3,987 | €2,915 | -€1,072 | -26.9% |
| Tangible fixed assets | 22/27 | €3,932 | €2,860 | -€1,072 | -27.3% |
| Furniture and vehicles | 24 | €3,932 | €2,860 | -€1,072 | -27.3% |
| Financial fixed assets | 28 | €54 | €54 | = | 0.0% |
| Current assets | 29/58 | €117,179 | €171,394 | +€54,216 | +46.3% |
| Amounts receivable within one year | 40/41 | €74 | €643 | +€569 | +765.1% |
| Trade receivables | 40 | - | €641 | +€641 | |
| Other amounts receivable | 41 | €74 | €2 | -€72 | -97.1% |
| Cash at bank and in hand | 54/58 | €117,104 | €170,751 | +€53,647 | +45.8% |
| Total equity and liabilities | 10/49 | €121,165 | €174,309 | +€53,144 | +43.9% |
| Equity | 10/15 | €98,150 | €140,664 | +€42,514 | +43.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €88,000 | €130,000 | +€42,000 | +47.7% |
| Distributable reserves | 133 | €88,000 | €130,000 | +€42,000 | +47.7% |
| Profit (loss) carried forward | 14 | €150 | €664 | +€514 | +342.8% |
| Amounts payable | 17/49 | €23,015 | €33,644 | +€10,629 | +46.2% |
| Amounts payable within one year | 42/48 | €23,015 | €33,644 | +€10,629 | +46.2% |
| Trade debts | 44 | €288 | €985 | +€697 | +241.8% |
| Suppliers | 440/4 | €288 | €985 | +€697 | +241.8% |
| Taxes, remuneration and social security | 45 | €5,727 | €9,608 | +€3,881 | +67.8% |
| Taxes | 450/3 | €5,727 | €9,608 | +€3,881 | +67.8% |
| Other amounts payable | 47/48 | €17,000 | €23,051 | +€6,051 | +35.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €117,560 | €89,699 | -€27,861 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,072 | €1,072 | = | 0.0% |
| Other operating charges | 640/8 | €10,129 | €1,943 | -€8,186 | -80.8% |
| Gross operating margin | 9900 | €60,469 | €65,271 | +€4,802 | +7.9% |
| Operating profit (loss) | 9901 | €49,269 | €62,256 | +€12,987 | +26.4% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €41 | €47 | +€7 | +16.8% |
| Recurring financial charges | 65 | €41 | €47 | +€7 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €49,233 | €62,209 | +€12,976 | +26.4% |
| Income taxes | 67/77 | €10,107 | €12,695 | +€2,588 | +25.6% |
| Profit (loss) for the period | 9904 | €39,126 | €49,514 | +€10,388 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,126 | €49,514 | +€10,388 | +26.6% |
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 12 October 2026 via checked.be.