EFLAUSCH CONSULT SPRL: 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.
EFLAUSCH CONSULT SPRL
Largest movements
- Receivables within one year +€47,454
up €47,454 (+17.6%), from €270,009 to €317,463
of which Other amounts receivable: +€47,888
- Cash -€8,508
no longer reported in 2024 (was €8,508)
mainly Receivables within one year (-€47,454) and Trade debts (-€24,202)
- Debts after one year +€33,613
up €33,613 (+847%), from €3,967 to €37,580
- Short-term financial debts +€26,171
new in 2024: €26,171
- Trade debts -€24,202
down €24,202 (-21.4%), from €112,989 to €88,787
- Tax, wage and social debts -€19,496
down €19,496 (-43.1%), from €45,182 to €25,686
- Current portion of long-term debt +€9,562
up €9,562 (+405%), from €2,360 to €11,921
- Gross operating margin -€9,568
down €9,568 (-46.1%), from €20,764 to €11,196
- Financial charges +€6,764
up €6,764 (+255%), from €2,656 to €9,420
- Financial income +€4,302
up €4,302 (+33.6%), from €12,808 to €17,110
- Other operating charges -€4,152
no longer reported in 2024 (was €4,152)
- Taxes +€934
up €934 (+16.7%), from €5,577 to €6,511
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 | €285,051 | €321,016 | +€35,966 | +12.6% |
| Fixed assets | 21/28 | €6,534 | €3,554 | -€2,980 | -45.6% |
| Tangible fixed assets | 22/27 | €6,534 | €3,554 | -€2,980 | -45.6% |
| Furniture and vehicles | 24 | €1,484 | €436 | -€1,048 | -70.6% |
| Leasing and similar rights | 25 | €3,068 | €1,782 | -€1,286 | -41.9% |
| Other tangible fixed assets | 26 | €1,982 | €1,336 | -€646 | -32.6% |
| Current assets | 29/58 | €278,517 | €317,463 | +€38,946 | +14.0% |
| Amounts receivable within one year | 40/41 | €270,009 | €317,463 | +€47,454 | +17.6% |
| Trade receivables | 40 | €20,197 | €19,764 | -€434 | -2.1% |
| Other amounts receivable | 41 | €249,811 | €297,699 | +€47,888 | +19.2% |
| Cash at bank and in hand | 54/58 | €8,508 | - | -€8,508 | |
| Total equity and liabilities | 10/49 | €285,051 | €321,016 | +€35,966 | +12.6% |
| Equity | 10/15 | €120,553 | €129,948 | +€9,395 | +7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,855 | €98,855 | +€9,000 | +10.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €88,000 | €97,000 | +€9,000 | +10.2% |
| Profit (loss) carried forward | 14 | €24,498 | €24,893 | +€395 | +1.6% |
| Amounts payable | 17/49 | €164,498 | €191,069 | +€26,571 | +16.2% |
| Amounts payable after more than one year | 17 | €3,967 | €37,580 | +€33,613 | +847% |
| Financial debts | 170/4 | €3,967 | €37,580 | +€33,613 | +847% |
| Amounts payable within one year | 42/48 | €160,531 | €152,565 | -€7,965 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €2,360 | €11,921 | +€9,562 | +405% |
| Financial debts | 43 | - | €26,171 | +€26,171 | |
| Credit institutions | 430/8 | - | €26,171 | +€26,171 | |
| Trade debts | 44 | €112,989 | €88,787 | -€24,202 | -21.4% |
| Suppliers | 440/4 | €112,989 | €88,787 | -€24,202 | -21.4% |
| Taxes, remuneration and social security | 45 | €45,182 | €25,686 | -€19,496 | -43.1% |
| Taxes | 450/3 | €45,182 | €25,686 | -€19,496 | -43.1% |
| Accrued charges and deferred income | 492/3 | - | €924 | +€924 | |
| Non-recurring operating income | 76A | €20,497 | - | -€20,497 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | €2,980 | -€20 | -0.7% |
| Other operating charges | 640/8 | €4,152 | - | -€4,152 | |
| Gross operating margin | 9900 | €20,764 | €11,196 | -€9,568 | -46.1% |
| Operating profit (loss) | 9901 | €13,612 | €8,216 | -€5,396 | -39.6% |
| Financial income | 75/76B | €12,808 | €17,110 | +€4,302 | +33.6% |
| Recurring financial income | 75 | €12,808 | €17,110 | +€4,302 | +33.6% |
| Financial charges | 65/66B | €2,656 | €9,420 | +€6,764 | +255% |
| Recurring financial charges | 65 | €2,656 | €9,420 | +€6,764 | +255% |
| Profit (loss) for the period before taxes | 9903 | €23,763 | €15,906 | -€7,858 | -33.1% |
| Income taxes | 67/77 | €5,577 | €6,511 | +€934 | +16.7% |
| Profit (loss) for the period | 9904 | €18,187 | €9,395 | -€8,792 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,187 | €9,395 | -€8,792 | -48.3% |
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 29 October 2026 via checked.be.