EFG 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.
EFG CONSULTING
Largest movements
- Cash +€14,545
up €14,545 (+21.9%), from €66,437 to €80,982
mainly Net result for the year (+€15,684) and Other debts (+€12,792)
- Deferred charges and accrued income -€7,032
down €7,032 (-39.1%), from €17,981 to €10,949
- Receivables within one year -€5,690
down €5,690 (-10.3%), from €55,474 to €49,784
of which Other amounts receivable: -€3,705
- Tangible fixed assets -€3,962
down €3,962 (-14.9%), from €26,656 to €22,695
of which Other tangible fixed assets: -€2,354
- Trade debts -€13,539
down €13,539 (-71.0%), from €19,063 to €5,523
- Reserves -€12,835
down €12,835 (-11.5%), from €111,612 to €98,777
of which Distributable reserves: -€12,835
- Other debts +€12,792
up €12,792 (+50.2%), from €25,490 to €38,282
- Profit (loss) carried forward +€11,053
no longer reported in 2025 (was -€11,053)
- Financial charges -€30,721
down €30,721 (-23.9%), from €128,717 to €97,996
- Gross operating margin +€4,174
up €4,174 (+3.6%), from €114,762 to €118,936
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 | €166,549 | €164,409 | -€2,139 | -1.3% |
| Fixed assets | 21/28 | €26,656 | €22,695 | -€3,962 | -14.9% |
| Tangible fixed assets | 22/27 | €26,656 | €22,695 | -€3,962 | -14.9% |
| Plant, machinery and equipment | 23 | €244 | - | -€244 | |
| Furniture and vehicles | 24 | €2,872 | €1,508 | -€1,364 | -47.5% |
| Other tangible fixed assets | 26 | €23,540 | €21,186 | -€2,354 | -10.0% |
| Current assets | 29/58 | €139,892 | €141,715 | +€1,823 | +1.3% |
| Amounts receivable within one year | 40/41 | €55,474 | €49,784 | -€5,690 | -10.3% |
| Trade receivables | 40 | €51,234 | €49,249 | -€1,985 | -3.9% |
| Other amounts receivable | 41 | €4,240 | €535 | -€3,705 | -87.4% |
| Cash at bank and in hand | 54/58 | €66,437 | €80,982 | +€14,545 | +21.9% |
| Deferred charges and accrued income | 490/1 | €17,981 | €10,949 | -€7,032 | -39.1% |
| Total equity and liabilities | 10/49 | €166,549 | €164,409 | -€2,139 | -1.3% |
| Equity | 10/15 | €119,160 | €117,377 | -€1,783 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,612 | €98,777 | -€12,835 | -11.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €109,752 | €96,917 | -€12,835 | -11.7% |
| Profit (loss) carried forward | 14 | -€11,053 | - | +€11,053 | |
| Amounts payable | 17/49 | €47,389 | €47,032 | -€357 | -0.8% |
| Amounts payable within one year | 42/48 | €47,389 | €47,032 | -€357 | -0.8% |
| Trade debts | 44 | €19,063 | €5,523 | -€13,539 | -71.0% |
| Suppliers | 440/4 | €19,063 | €5,523 | -€13,539 | -71.0% |
| Taxes, remuneration and social security | 45 | €2,836 | €3,227 | +€391 | +13.8% |
| Taxes | 450/3 | €2,585 | €3,227 | +€642 | +24.8% |
| Remuneration and social security | 454/9 | €251 | - | -€251 | |
| Other amounts payable | 47/48 | €25,490 | €38,282 | +€12,792 | +50.2% |
| Non-recurring operating income | 76A | €1,765 | - | -€1,765 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,883 | €3,718 | -€165 | -4.2% |
| Other operating charges | 640/8 | €609 | €587 | -€22 | -3.7% |
| Non-recurring operating charges | 66A | - | €244 | +€244 | |
| Gross operating margin | 9900 | €114,762 | €118,936 | +€4,174 | +3.6% |
| Operating profit (loss) | 9901 | €110,270 | €114,387 | +€4,117 | +3.7% |
| Financial income | 75/76B | €159 | €38 | -€121 | -76.1% |
| Recurring financial income | 75 | €159 | €38 | -€121 | -76.1% |
| Financial charges | 65/66B | €128,717 | €97,996 | -€30,721 | -23.9% |
| Recurring financial charges | 65 | €128,717 | €97,996 | -€30,721 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,287 | €16,429 | +€34,717 | |
| Income taxes | 67/77 | €143 | €745 | +€602 | +422% |
| Profit (loss) for the period | 9904 | -€18,430 | €15,684 | +€34,114 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,430 | €15,684 | +€34,114 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.