EFFIGY CONSULTING: 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.
EFFIGY CONSULTING
Largest movements
- Cash +€141,654
up €141,654 (+107%), from €132,929 to €274,583
mainly Net result for the year (+€202,167) and Accrued charges and deferred income (+€138,219)
- Receivables within one year -€32,299
down €32,299 (-8.2%), from €391,813 to €359,514
of which Trade receivables: -€51,882
- Accrued charges and deferred income +€138,219
up €138,219 (+85.5%), from €161,641 to €299,861
- Other debts -€108,433
down €108,433 (-36.6%), from €296,243 to €187,809
- Trade debts +€59,669
up €59,669 (+97.8%), from €61,011 to €120,680
- Tax, wage and social debts +€27,465
new in 2024: €27,465
- Contributions -€18,600
no longer reported in 2024 (was €18,600)
- Gross operating margin +€143,089
up €143,089 (+110%), from €129,982 to €273,071
- Taxes +€36,361
up €36,361 (+106%), from €34,459 to €70,821
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €539,355 | €651,983 | +€112,627 | +20.9% |
| Fixed assets | 21/28 | - | €2,622 | +€2,622 | |
| Tangible fixed assets | 22/27 | - | €2,622 | +€2,622 | |
| Furniture and vehicles | 24 | - | €2,622 | +€2,622 | |
| Current assets | 29/58 | €539,355 | €649,361 | +€110,006 | +20.4% |
| Amounts receivable within one year | 40/41 | €391,813 | €359,514 | -€32,299 | -8.2% |
| Trade receivables | 40 | €358,004 | €306,122 | -€51,882 | -14.5% |
| Other amounts receivable | 41 | €33,809 | €53,391 | +€19,583 | +57.9% |
| Cash at bank and in hand | 54/58 | €132,929 | €274,583 | +€141,654 | +107% |
| Deferred charges and accrued income | 490/1 | €14,614 | €15,264 | +€650 | +4.5% |
| Total equity and liabilities | 10/49 | €539,355 | €651,983 | +€112,627 | +20.9% |
| Equity | 10/15 | €20,460 | €16,167 | -€4,293 | -21.0% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | - | €16,167 | +€16,167 | |
| Amounts payable | 17/49 | €518,895 | €635,815 | +€116,920 | +22.5% |
| Amounts payable within one year | 42/48 | €357,254 | €335,955 | -€21,299 | -6.0% |
| Trade debts | 44 | €61,011 | €120,680 | +€59,669 | +97.8% |
| Suppliers | 440/4 | €61,011 | €120,680 | +€59,669 | +97.8% |
| Taxes, remuneration and social security | 45 | - | €27,465 | +€27,465 | |
| Taxes | 450/3 | - | €27,465 | +€27,465 | |
| Other amounts payable | 47/48 | €296,243 | €187,809 | -€108,433 | -36.6% |
| Accrued charges and deferred income | 492/3 | €161,641 | €299,861 | +€138,219 | +85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €255 | +€255 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €129,982 | €273,071 | +€143,089 | +110% |
| Operating profit (loss) | 9901 | €129,598 | €272,429 | +€142,831 | +110% |
| Financial income | 75/76B | €1,276 | €1,275 | -€1 | -0.1% |
| Recurring financial income | 75 | €1,276 | €1,275 | -€1 | -0.1% |
| Financial charges | 65/66B | €898 | €716 | -€182 | -20.3% |
| Recurring financial charges | 65 | €898 | €716 | -€182 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €129,976 | €272,988 | +€143,012 | +110% |
| Income taxes | 67/77 | €34,459 | €70,821 | +€36,361 | +106% |
| Profit (loss) for the period | 9904 | €95,516 | €202,167 | +€106,651 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €95,516 | €202,167 | +€106,651 | +112% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.