EG-CONSULTANCY: 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.
EG-CONSULTANCY
Largest movements
- Tangible fixed assets -€174,603
down €174,603 (-8.1%), from €2.1m to €2.0m
of which Land and buildings: -€116,177
- Cash +€92,166
up €92,166 (+3563.0%), from €2,587 to €94,753
mainly Depreciation (+€175,024) and Debts after one year (+€150,846)
- Receivables within one year -€47,356
down €47,356 (-61.2%), from €77,424 to €30,068
of which Trade receivables: -€47,198
- Other debts -€238,087
no longer reported in 2025 (was €238,087)
- Debts after one year +€150,846
up €150,846 (+12.3%), from €1.2m to €1.4m
- Trade debts -€59,107
down €59,107 (-90.5%), from €65,321 to €6,214
- Depreciation +€34,498
up €34,498 (+24.5%), from €140,525 to €175,024
- Financial charges +€27,270
up €27,270 (+74.5%), from €36,605 to €63,876
- Gross operating margin +€20,546
up €20,546 (+7.2%), from €287,149 to €307,695
- Taxes -€14,382
down €14,382 (-41.2%), from €34,928 to €20,546
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 | €2,231,000 | €2,102,405 | -€128,595 | -5.8% |
| Fixed assets | 21/28 | €2,143,535 | €1,968,932 | -€174,603 | -8.1% |
| Tangible fixed assets | 22/27 | €2,143,535 | €1,968,932 | -€174,603 | -8.1% |
| Land and buildings | 22 | €1,603,522 | €1,487,345 | -€116,177 | -7.2% |
| Plant, machinery and equipment | 23 | €3,983 | €3,096 | -€888 | -22.3% |
| Leasing and similar rights | 25 | €1,239 | €955 | -€284 | -22.9% |
| Other tangible fixed assets | 26 | €534,791 | €477,537 | -€57,254 | -10.7% |
| Current assets | 29/58 | €87,465 | €133,473 | +€46,008 | +52.6% |
| Amounts receivable within one year | 40/41 | €77,424 | €30,068 | -€47,356 | -61.2% |
| Trade receivables | 40 | €66,566 | €19,368 | -€47,198 | -70.9% |
| Other amounts receivable | 41 | €10,858 | €10,700 | -€158 | -1.5% |
| Cash at bank and in hand | 54/58 | €2,587 | €94,753 | +€92,166 | +3563.0% |
| Deferred charges and accrued income | 490/1 | €7,454 | €8,651 | +€1,197 | +16.1% |
| Total equity and liabilities | 10/49 | €2,231,000 | €2,102,405 | -€128,595 | -5.8% |
| Equity | 10/15 | €569,460 | €576,166 | +€6,706 | +1.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €362,099 | €376,166 | +€14,067 | +3.9% |
| Distributable reserves | 133 | €362,099 | €376,166 | +€14,067 | +3.9% |
| Profit (loss) carried forward | 14 | €7,361 | - | -€7,361 | |
| Amounts payable | 17/49 | €1,661,540 | €1,526,239 | -€135,301 | -8.1% |
| Amounts payable after more than one year | 17 | €1,227,229 | €1,378,074 | +€150,846 | +12.3% |
| Financial debts | 170/4 | €1,227,229 | €1,378,074 | +€150,846 | +12.3% |
| Amounts payable within one year | 42/48 | €415,155 | €148,164 | -€266,991 | -64.3% |
| Current portion of amounts payable after more than one year | 42 | €101,823 | €115,833 | +€14,010 | +13.8% |
| Financial debts | 43 | - | €365 | +€365 | |
| Credit institutions | 430/8 | - | €365 | +€365 | |
| Trade debts | 44 | €65,321 | €6,214 | -€59,107 | -90.5% |
| Suppliers | 440/4 | €65,321 | €6,214 | -€59,107 | -90.5% |
| Taxes, remuneration and social security | 45 | €9,924 | €25,752 | +€15,828 | +159.5% |
| Taxes | 450/3 | €9,924 | €25,752 | +€15,828 | +159.5% |
| Other amounts payable | 47/48 | €238,087 | - | -€238,087 | |
| Accrued charges and deferred income | 492/3 | €19,156 | - | -€19,156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140,525 | €175,024 | +€34,498 | +24.5% |
| Other operating charges | 640/8 | €10,275 | €11,412 | +€1,137 | +11.1% |
| Gross operating margin | 9900 | €287,149 | €307,695 | +€20,546 | +7.2% |
| Operating profit (loss) | 9901 | €136,348 | €121,259 | -€15,089 | -11.1% |
| Financial income | 75/76B | €773 | €65 | -€708 | -91.6% |
| Recurring financial income | 75 | €773 | €65 | -€708 | -91.6% |
| Financial charges | 65/66B | €36,605 | €63,876 | +€27,270 | +74.5% |
| Recurring financial charges | 65 | €36,605 | €63,876 | +€27,270 | +74.5% |
| Profit (loss) for the period before taxes | 9903 | €100,515 | €57,448 | -€43,067 | -42.8% |
| Income taxes | 67/77 | €34,928 | €20,546 | -€14,382 | -41.2% |
| Profit (loss) for the period | 9904 | €65,587 | €36,902 | -€28,685 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €65,587 | €36,902 | -€28,685 | -43.7% |
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 12 October 2026 via checked.be.