EFS 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.
EFS CONSULTING
Largest movements
- Cash +€24,465
up €24,465 (+61.1%), from €40,067 to €64,532
mainly Other debts (+€30,001) and Net result for the year (+€13,239)
- Receivables within one year -€12,082
down €12,082 (-34.8%), from €34,694 to €22,612
of which Other amounts receivable: -€7,070
- Current investments +€2,927
up €2,927 (+30.8%), from €9,512 to €12,439
- Other debts +€30,001
new in 2025: €30,001
- Reserves -€22,056
down €22,056 (-29.8%), from €73,951 to €51,895
- Tax, wage and social debts +€5,424
up €5,424 (+62.2%), from €8,718 to €14,141
- Trade debts +€1,106
up €1,106 (+46.4%), from €2,384 to €3,490
- Gross operating margin -€12,452
down €12,452 (-33.2%), from €37,543 to €25,091
- Taxes -€2,615
down €2,615 (-33.9%), from €7,707 to €5,092
- Financial charges +€741
up €741 (+174.4%), from €425 to €1,166
- Other operating charges +€497
up €497 (+23.5%), from €2,115 to €2,612
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.
Cash bridge derived
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 | €93,519 | €107,939 | +€14,420 | +15.4% |
| Fixed assets | 21/28 | €9,246 | €8,357 | -€890 | -9.6% |
| Tangible fixed assets | 22/27 | €8,946 | €8,057 | -€890 | -9.9% |
| Plant, machinery and equipment | 23 | €195 | - | -€195 | |
| Furniture and vehicles | 24 | €2,492 | €2,726 | +€234 | +9.4% |
| Other tangible fixed assets | 26 | €6,259 | €5,331 | -€928 | -14.8% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €84,273 | €99,583 | +€15,310 | +18.2% |
| Amounts receivable within one year | 40/41 | €34,694 | €22,612 | -€12,082 | -34.8% |
| Trade receivables | 40 | €19,487 | €14,475 | -€5,012 | -25.7% |
| Other amounts receivable | 41 | €15,207 | €8,137 | -€7,070 | -46.5% |
| Current investments | 50/53 | €9,512 | €12,439 | +€2,927 | +30.8% |
| Cash at bank and in hand | 54/58 | €40,067 | €64,532 | +€24,465 | +61.1% |
| Total equity and liabilities | 10/49 | €93,519 | €107,939 | +€14,420 | +15.4% |
| Equity | 10/15 | €76,451 | €54,395 | -€22,056 | -28.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €73,951 | €51,895 | -€22,056 | -29.8% |
| Distributable reserves | 133 | €73,951 | €51,895 | -€22,056 | -29.8% |
| Amounts payable | 17/49 | €17,068 | €53,544 | +€36,476 | +213.7% |
| Amounts payable within one year | 42/48 | €17,068 | €53,544 | +€36,476 | +213.7% |
| Current portion of amounts payable after more than one year | 42 | €5,967 | €5,912 | -€54 | -0.9% |
| Trade debts | 44 | €2,384 | €3,490 | +€1,106 | +46.4% |
| Suppliers | 440/4 | €2,384 | €3,490 | +€1,106 | +46.4% |
| Taxes, remuneration and social security | 45 | €8,718 | €14,141 | +€5,424 | +62.2% |
| Taxes | 450/3 | €8,718 | €14,141 | +€5,424 | +62.2% |
| Other amounts payable | 47/48 | - | €30,001 | +€30,001 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,169 | €2,995 | -€174 | -5.5% |
| Other operating charges | 640/8 | €2,115 | €2,612 | +€497 | +23.5% |
| Gross operating margin | 9900 | €37,543 | €25,091 | -€12,452 | -33.2% |
| Operating profit (loss) | 9901 | €32,259 | €19,484 | -€12,775 | -39.6% |
| Financial income | 75/76B | €2 | €13 | +€11 | +446.2% |
| Recurring financial income | 75 | €2 | €13 | +€11 | +446.2% |
| Financial charges | 65/66B | €425 | €1,166 | +€741 | +174.4% |
| Recurring financial charges | 65 | €425 | €1,166 | +€741 | +174.4% |
| Profit (loss) for the period before taxes | 9903 | €31,836 | €18,331 | -€13,505 | -42.4% |
| Income taxes | 67/77 | €7,707 | €5,092 | -€2,615 | -33.9% |
| Profit (loss) for the period | 9904 | €24,129 | €13,239 | -€10,890 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,129 | €13,239 | -€10,890 | -45.1% |
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 10 October 2026 via checked.be.