Effisense 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.
Effisense Consulting
Largest movements
- Current investments -€180,000
down €180,000 (-85.7%), from €210,000 to €30,000
- Cash +€132,489
up €132,489 (+247%), from €53,649 to €186,139
mainly Current investments (+€180,000) and Net result for the year (+€68,937)
- Receivables within one year +€6,191
up €6,191 (+27.4%), from €22,622 to €28,813
of which Other amounts receivable: +€6,657
- Reserves -€62,861
down €62,861 (-48.0%), from €130,902 to €68,041
- Other debts +€18,059
up €18,059 (+14.2%), from €127,384 to €145,443
- Gross operating margin -€10,981
down €10,981 (-11.6%), from €94,734 to €83,753
- Financial income +€5,303
up €5,303 (+475%), from €1,116 to €6,419
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 | €289,250 | €247,644 | -€41,606 | -14.4% |
| Fixed assets | 21/28 | €686 | €370 | -€316 | -46.1% |
| Tangible fixed assets | 22/27 | €316 | - | -€316 | |
| Furniture and vehicles | 24 | €316 | - | -€316 | |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €288,563 | €247,274 | -€41,290 | -14.3% |
| Amounts receivable within one year | 40/41 | €22,622 | €28,813 | +€6,191 | +27.4% |
| Trade receivables | 40 | €16,607 | €16,141 | -€466 | -2.8% |
| Other amounts receivable | 41 | €6,015 | €12,671 | +€6,657 | +111% |
| Current investments | 50/53 | €210,000 | €30,000 | -€180,000 | -85.7% |
| Cash at bank and in hand | 54/58 | €53,649 | €186,139 | +€132,489 | +247% |
| Deferred charges and accrued income | 490/1 | €2,292 | €2,322 | +€30 | +1.3% |
| Total equity and liabilities | 10/49 | €289,250 | €247,644 | -€41,606 | -14.4% |
| Equity | 10/15 | €149,502 | €86,641 | -€62,861 | -42.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,902 | €68,041 | -€62,861 | -48.0% |
| Distributable reserves | 133 | €130,902 | €68,041 | -€62,861 | -48.0% |
| Amounts payable | 17/49 | €139,748 | €161,003 | +€21,255 | +15.2% |
| Amounts payable within one year | 42/48 | €139,748 | €161,003 | +€21,255 | +15.2% |
| Trade debts | 44 | €915 | €2,741 | +€1,826 | +200% |
| Suppliers | 440/4 | €915 | €2,741 | +€1,826 | +200% |
| Taxes, remuneration and social security | 45 | €11,449 | €12,819 | +€1,370 | +12.0% |
| Taxes | 450/3 | €8,138 | €9,483 | +€1,344 | +16.5% |
| Remuneration and social security | 454/9 | €3,311 | €3,337 | +€26 | +0.8% |
| Other amounts payable | 47/48 | €127,384 | €145,443 | +€18,059 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €316 | -€90 | -22.2% |
| Other operating charges | 640/8 | €561 | €528 | -€33 | -5.9% |
| Gross operating margin | 9900 | €94,734 | €83,753 | -€10,981 | -11.6% |
| Operating profit (loss) | 9901 | €93,766 | €82,908 | -€10,858 | -11.6% |
| Financial income | 75/76B | €1,116 | €6,419 | +€5,303 | +475% |
| Recurring financial income | 75 | €1,116 | €6,419 | +€5,303 | +475% |
| Financial charges | 65/66B | €1,995 | €1,686 | -€308 | -15.4% |
| Recurring financial charges | 65 | €1,995 | €1,686 | -€308 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €92,888 | €87,641 | -€5,247 | -5.6% |
| Income taxes | 67/77 | €19,137 | €18,703 | -€433 | -2.3% |
| Profit (loss) for the period | 9904 | €73,751 | €68,937 | -€4,814 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,751 | €68,937 | -€4,814 | -6.5% |
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 23 October 2026 via checked.be.