EFGMPConsulting: 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.
EFGMPConsulting
Largest movements
- Receivables within one year +€45,985
up €45,985 (+338%), from €13,601 to €59,586
of which Other amounts receivable: +€47,828
- Cash +€11,329
up €11,329 (+16.9%), from €67,036 to €78,366
mainly Net result for the year (+€68,871) and Contributions, distributions and other (+€62,806)
- Reserves +€131,678
new in 2025: €131,678
- Other debts -€75,186
no longer reported in 2025 (was €75,186)
- Tax, wage and social debts +€1,566
up €1,566 (+21.5%), from €7,285 to €8,851
of which Taxes: +€1,535
- Taxes +€8,782
up €8,782 (+37.3%), from €23,521 to €32,303
- Gross operating margin +€7,013
up €7,013 (+7.5%), from €94,069 to €101,082
- Financial income +€1,325
new in 2025: €1,325
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 | €83,855 | €141,529 | +€57,673 | +68.8% |
| Fixed assets | 21/28 | €2,113 | €2,375 | +€261 | +12.4% |
| Tangible fixed assets | 22/27 | €1,647 | €1,909 | +€261 | +15.9% |
| Furniture and vehicles | 24 | €1,647 | €1,909 | +€261 | +15.9% |
| Financial fixed assets | 28 | €466 | €466 | = | 0.0% |
| Current assets | 29/58 | €81,742 | €139,154 | +€57,412 | +70.2% |
| Amounts receivable within one year | 40/41 | €13,601 | €59,586 | +€45,985 | +338% |
| Trade receivables | 40 | €12,350 | €10,507 | -€1,843 | -14.9% |
| Other amounts receivable | 41 | €1,251 | €49,079 | +€47,828 | +3,823% |
| Cash at bank and in hand | 54/58 | €67,036 | €78,366 | +€11,329 | +16.9% |
| Deferred charges and accrued income | 490/1 | €1,104 | €1,202 | +€97 | +8.8% |
| Total equity and liabilities | 10/49 | €83,855 | €141,529 | +€57,673 | +68.8% |
| Equity | 10/15 | €1,000 | €132,678 | +€131,678 | +13,168% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €131,678 | +€131,678 | |
| Distributable reserves | 133 | - | €131,678 | +€131,678 | |
| Amounts payable | 17/49 | €82,855 | €8,851 | -€74,004 | -89.3% |
| Amounts payable within one year | 42/48 | €82,855 | €8,851 | -€74,004 | -89.3% |
| Trade debts | 44 | €384 | - | -€384 | |
| Suppliers | 440/4 | €384 | - | -€384 | |
| Taxes, remuneration and social security | 45 | €7,285 | €8,851 | +€1,566 | +21.5% |
| Taxes | 450/3 | €6,021 | €7,556 | +€1,535 | +25.5% |
| Remuneration and social security | 454/9 | €1,264 | €1,295 | +€31 | +2.5% |
| Other amounts payable | 47/48 | €75,186 | - | -€75,186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €554 | +€104 | +23.1% |
| Other operating charges | 640/8 | €480 | €446 | -€35 | -7.2% |
| Gross operating margin | 9900 | €94,069 | €101,082 | +€7,013 | +7.5% |
| Operating profit (loss) | 9901 | €93,139 | €100,083 | +€6,944 | +7.5% |
| Financial income | 75/76B | - | €1,325 | +€1,325 | |
| Recurring financial income | 75 | - | €1,325 | +€1,325 | |
| Financial charges | 65/66B | €240 | €233 | -€7 | -2.9% |
| Recurring financial charges | 65 | €240 | €233 | -€7 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €92,898 | €101,174 | +€8,276 | +8.9% |
| Income taxes | 67/77 | €23,521 | €32,303 | +€8,782 | +37.3% |
| Profit (loss) for the period | 9904 | €69,378 | €68,871 | -€507 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,378 | €68,871 | -€507 | -0.7% |
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 14 October 2026 via checked.be.