EFFICIENT BUSINESS SOLUTIONS: 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.
EFFICIENT BUSINESS SOLUTIONS
Largest movements
- Receivables within one year +€325,616
up €325,616 (+80.8%), from €402,845 to €728,461
of which Trade receivables: +€356,063
- Cash +€105,227
up €105,227 (+33.1%), from €317,965 to €423,193
mainly Trade debts (+€267,560) and Net result for the year (+€198,563)
- Trade debts +€267,560
up €267,560 (+223%), from €119,854 to €387,414
- Reserves +€198,563
up €198,563 (+51.1%), from €388,624 to €587,187
- Tax, wage and social debts -€72,025
down €72,025 (-39.6%), from €181,652 to €109,627
of which Taxes: -€69,276
- Other debts +€40,584
up €40,584 (+75.5%), from €53,768 to €94,353
- Staff costs +€340,340
up €340,340 (+122%), from €278,138 to €618,478
- Gross operating margin +€319,505
up €319,505 (+52.1%), from €613,331 to €932,836
- Write-downs +€12,000
new in 2025: €12,000
- Financial charges +€10,562
up €10,562 (+133%), from €7,963 to €18,525
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 | €749,743 | €1,183,581 | +€433,838 | +57.9% |
| Fixed assets | 21/28 | €14,861 | €13,848 | -€1,013 | -6.8% |
| Tangible fixed assets | 22/27 | €12,758 | €11,670 | -€1,088 | -8.5% |
| Furniture and vehicles | 24 | €11,862 | €11,047 | -€815 | -6.9% |
| Other tangible fixed assets | 26 | €895 | €622 | -€273 | -30.5% |
| Financial fixed assets | 28 | €2,103 | €2,178 | +€75 | +3.6% |
| Current assets | 29/58 | €734,882 | €1,169,733 | +€434,851 | +59.2% |
| Amounts receivable after more than one year | 29 | €5,735 | €5,734 | -€1 | 0.0% |
| Other amounts receivable | 291 | €5,735 | €5,734 | -€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €402,845 | €728,461 | +€325,616 | +80.8% |
| Trade receivables | 40 | €362,006 | €718,068 | +€356,063 | +98.4% |
| Other amounts receivable | 41 | €40,839 | €10,392 | -€30,447 | -74.6% |
| Cash at bank and in hand | 54/58 | €317,965 | €423,193 | +€105,227 | +33.1% |
| Deferred charges and accrued income | 490/1 | €8,337 | €12,347 | +€4,009 | +48.1% |
| Total equity and liabilities | 10/49 | €749,743 | €1,183,581 | +€433,838 | +57.9% |
| Equity | 10/15 | €393,624 | €592,187 | +€198,563 | +50.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €388,624 | €587,187 | +€198,563 | +51.1% |
| Distributable reserves | 133 | €388,624 | €587,187 | +€198,563 | +51.1% |
| Amounts payable | 17/49 | €356,120 | €591,394 | +€235,275 | +66.1% |
| Amounts payable within one year | 42/48 | €355,275 | €591,394 | +€236,119 | +66.5% |
| Trade debts | 44 | €119,854 | €387,414 | +€267,560 | +223% |
| Suppliers | 440/4 | €119,854 | €387,414 | +€267,560 | +223% |
| Taxes, remuneration and social security | 45 | €181,652 | €109,627 | -€72,025 | -39.6% |
| Taxes | 450/3 | €117,043 | €47,767 | -€69,276 | -59.2% |
| Remuneration and social security | 454/9 | €64,609 | €61,861 | -€2,749 | -4.3% |
| Other amounts payable | 47/48 | €53,768 | €94,353 | +€40,584 | +75.5% |
| Accrued charges and deferred income | 492/3 | €844 | €0 | -€844 | -100% |
| Non-recurring operating income | 76A | - | €6,672 | +€6,672 | |
| Remuneration, social security and pensions | 62 | €278,138 | €618,478 | +€340,340 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,617 | €3,511 | +€894 | +34.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,000 | +€12,000 | |
| Other operating charges | 640/8 | €1,251 | €1,944 | +€694 | +55.5% |
| Non-recurring operating charges | 66A | - | €5,832 | +€5,832 | |
| Gross operating margin | 9900 | €613,331 | €932,836 | +€319,505 | +52.1% |
| Operating profit (loss) | 9901 | €331,325 | €291,071 | -€40,255 | -12.1% |
| Financial income | 75/76B | €4,181 | €8,099 | +€3,918 | +93.7% |
| Recurring financial income | 75 | €4,181 | €8,099 | +€3,918 | +93.7% |
| Financial charges | 65/66B | €7,963 | €18,525 | +€10,562 | +133% |
| Recurring financial charges | 65 | €7,963 | €18,525 | +€10,562 | +133% |
| Profit (loss) for the period before taxes | 9903 | €327,543 | €280,645 | -€46,899 | -14.3% |
| Income taxes | 67/77 | €89,425 | €82,081 | -€7,344 | -8.2% |
| Profit (loss) for the period | 9904 | €238,118 | €198,563 | -€39,555 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €238,118 | €198,563 | -€39,555 | -16.6% |
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 20 October 2026 via checked.be.