EFKA 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.
EFKA Consulting
Largest movements
- Cash +€80,532
up €80,532 (+101%), from €80,104 to €160,636
mainly Net result for the year (+€64,061) and Trade debts (+€63,552)
- Receivables within one year +€37,460
up €37,460 (+17.4%), from €215,854 to €253,314
of which Trade receivables: +€56,192
- Tangible fixed assets +€10,210
up €10,210 (+172%), from €5,940 to €16,149
- Reserves +€64,061
up €64,061 (+28.2%), from €226,947 to €291,008
- Trade debts +€63,552
up €63,552 (+267%), from €23,815 to €87,367
- Gross operating margin -€44,853
down €44,853 (-30.0%), from €149,754 to €104,901
- Taxes -€5,289
down €5,289 (-12.3%), from €43,029 to €37,740
- Financial charges -€2,614
down €2,614 (-81.4%), from €3,210 to €596
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 | €303,038 | €430,608 | +€127,570 | +42.1% |
| Fixed assets | 21/28 | €5,940 | €16,149 | +€10,210 | +172% |
| Tangible fixed assets | 22/27 | €5,940 | €16,149 | +€10,210 | +172% |
| Furniture and vehicles | 24 | €5,940 | €16,149 | +€10,210 | +172% |
| Current assets | 29/58 | €297,098 | €414,458 | +€117,360 | +39.5% |
| Amounts receivable within one year | 40/41 | €215,854 | €253,314 | +€37,460 | +17.4% |
| Trade receivables | 40 | €45,504 | €101,696 | +€56,192 | +123% |
| Other amounts receivable | 41 | €170,350 | €151,618 | -€18,732 | -11.0% |
| Cash at bank and in hand | 54/58 | €80,104 | €160,636 | +€80,532 | +101% |
| Deferred charges and accrued income | 490/1 | €1,140 | €508 | -€632 | -55.4% |
| Total equity and liabilities | 10/49 | €303,038 | €430,608 | +€127,570 | +42.1% |
| Equity | 10/15 | €229,447 | €293,508 | +€64,061 | +27.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €226,947 | €291,008 | +€64,061 | +28.2% |
| Distributable reserves | 133 | €226,947 | €291,008 | +€64,061 | +28.2% |
| Amounts payable | 17/49 | €73,591 | €137,100 | +€63,509 | +86.3% |
| Amounts payable within one year | 42/48 | €73,591 | €137,100 | +€63,509 | +86.3% |
| Trade debts | 44 | €23,815 | €87,367 | +€63,552 | +267% |
| Suppliers | 440/4 | €23,815 | €87,367 | +€63,552 | +267% |
| Taxes, remuneration and social security | 45 | €49,776 | €49,733 | -€43 | -0.1% |
| Taxes | 450/3 | €49,776 | €49,733 | -€43 | -0.1% |
| Non-recurring operating income | 76A | - | €29,065 | +€29,065 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €563 | €1,526 | +€963 | +171% |
| Other operating charges | 640/8 | €1,092 | €1,017 | -€76 | -7.0% |
| Gross operating margin | 9900 | €149,754 | €104,901 | -€44,853 | -30.0% |
| Operating profit (loss) | 9901 | €148,099 | €102,359 | -€45,740 | -30.9% |
| Financial income | 75/76B | €0 | €38 | +€37 | +12,483% |
| Recurring financial income | 75 | €0 | €38 | +€37 | +12,483% |
| Financial charges | 65/66B | €3,210 | €596 | -€2,614 | -81.4% |
| Recurring financial charges | 65 | €3,210 | €596 | -€2,614 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €144,889 | €101,801 | -€43,088 | -29.7% |
| Income taxes | 67/77 | €43,029 | €37,740 | -€5,289 | -12.3% |
| Profit (loss) for the period | 9904 | €101,860 | €64,061 | -€37,799 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €101,860 | €64,061 | -€37,799 | -37.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.