EFFICIENT IT Consulting: 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.
EFFICIENT IT Consulting
Largest movements
- Current investments +€160,892
up €160,892 (+376.9%), from €42,694 to €203,586
- Cash -€60,470
down €60,470 (-40.3%), from €150,207 to €89,737
- Receivables within one year -€8,732
down €8,732 (-24.1%), from €36,260 to €27,527
of which Trade receivables: -€6,041
- Reserves +€73,500
up €73,500 (+33.2%), from €221,680 to €295,180
of which Distributable reserves: +€73,500
- Tax, wage and social debts +€22,864
up €22,864 (+505.5%), from €4,523 to €27,387
- Gross operating margin +€76,553
up €76,553 (+102.6%), from €74,594 to €151,147
- Taxes +€23,778
up €23,778 (+98.9%), from €24,039 to €47,817
- Financial charges +€23,542
up €23,542 (+7017.5%), from €335 to €23,877
- Financial income +€8,644
up €8,644 (+4410.2%), from €196 to €8,840
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,666 | €327,594 | +€94,927 | +40.8% |
| Fixed assets | 21/28 | €2,528 | €5,272 | +€2,744 | +108.6% |
| Tangible fixed assets | 22/27 | €2,528 | €5,272 | +€2,744 | +108.6% |
| Furniture and vehicles | 24 | €2,528 | €5,272 | +€2,744 | +108.6% |
| Current assets | 29/58 | €230,138 | €322,321 | +€92,183 | +40.1% |
| Amounts receivable within one year | 40/41 | €36,260 | €27,527 | -€8,732 | -24.1% |
| Trade receivables | 40 | €33,568 | €27,527 | -€6,041 | -18.0% |
| Other amounts receivable | 41 | €2,691 | - | -€2,691 | |
| Current investments | 50/53 | €42,694 | €203,586 | +€160,892 | +376.9% |
| Cash at bank and in hand | 54/58 | €150,207 | €89,737 | -€60,470 | -40.3% |
| Deferred charges and accrued income | 490/1 | €978 | €1,471 | +€493 | +50.4% |
| Total equity and liabilities | 10/49 | €232,666 | €327,594 | +€94,927 | +40.8% |
| Equity | 10/15 | €224,570 | €298,527 | +€73,957 | +32.9% |
| Contributions | 10/11 | €800 | €800 | = | 0.0% |
| Reserves | 13 | €221,680 | €295,180 | +€73,500 | +33.2% |
| Non-distributable reserves | 130/1 | €8,080 | €8,080 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,080 | €8,080 | = | 0.0% |
| Distributable reserves | 133 | €213,600 | €287,100 | +€73,500 | +34.4% |
| Profit (loss) carried forward | 14 | €2,090 | €2,547 | +€457 | +21.9% |
| Amounts payable | 17/49 | €8,096 | €29,067 | +€20,970 | +259.0% |
| Amounts payable within one year | 42/48 | €7,802 | €28,767 | +€20,965 | +268.7% |
| Trade debts | 44 | €3,279 | €66 | -€3,213 | -98.0% |
| Suppliers | 440/4 | €3,279 | €66 | -€3,213 | -98.0% |
| Taxes, remuneration and social security | 45 | €4,523 | €27,387 | +€22,864 | +505.5% |
| Taxes | 450/3 | €4,523 | €27,387 | +€22,864 | +505.5% |
| Other amounts payable | 47/48 | - | €1,315 | +€1,315 | |
| Accrued charges and deferred income | 492/3 | €294 | €300 | +€6 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,376 | €2,130 | -€246 | -10.3% |
| Other operating charges | 640/8 | €674 | €1,206 | +€532 | +78.9% |
| Gross operating margin | 9900 | €74,594 | €151,147 | +€76,553 | +102.6% |
| Operating profit (loss) | 9901 | €71,544 | €147,811 | +€76,267 | +106.6% |
| Financial income | 75/76B | €196 | €8,840 | +€8,644 | +4410.2% |
| Recurring financial income | 75 | €196 | €8,840 | +€8,644 | +4410.2% |
| Financial charges | 65/66B | €335 | €23,877 | +€23,542 | +7017.5% |
| Recurring financial charges | 65 | €335 | €23,877 | +€23,542 | +7017.5% |
| Profit (loss) for the period before taxes | 9903 | €71,404 | €132,774 | +€61,370 | +85.9% |
| Income taxes | 67/77 | €24,039 | €47,817 | +€23,778 | +98.9% |
| Profit (loss) for the period | 9904 | €47,365 | €84,957 | +€37,592 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,365 | €84,957 | +€37,592 | +79.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.