EH 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.
EH CONSULTING
Largest movements
- Receivables within one year +€37,208
up €37,208 (+4,807%), from €774 to €37,982
of which Trade receivables: +€33,880
- Cash -€3,482
down €3,482 (-5.9%), from €58,811 to €55,329
mainly Contributions, distributions and other (-€39,131) and Receivables within one year (-€37,208)
- Tangible fixed assets +€961
new in 2025: €961
- Other debts +€39,489
up €39,489 (+905%), from €4,362 to €43,851
- Reserves -€39,131
down €39,131 (-47.3%), from €82,759 to €43,628
- Profit (loss) carried forward +€26,696
up €26,696 (+76.4%), from -€34,942 to -€8,246
- Tax, wage and social debts +€8,292
up €8,292 (+3,930%), from €211 to €8,503
- Gross operating margin +€36,774
up €36,774, from -€8,782 to €27,992
- Taxes -€437
down €437 (-70.0%), from €624 to €187
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 | €60,408 | €94,764 | +€34,356 | +56.9% |
| Fixed assets | 21/28 | - | €961 | +€961 | |
| Tangible fixed assets | 22/27 | - | €961 | +€961 | |
| Furniture and vehicles | 24 | - | €961 | +€961 | |
| Current assets | 29/58 | €60,408 | €93,803 | +€33,395 | +55.3% |
| Amounts receivable within one year | 40/41 | €774 | €37,982 | +€37,208 | +4,807% |
| Trade receivables | 40 | - | €33,880 | +€33,880 | |
| Other amounts receivable | 41 | €774 | €4,102 | +€3,328 | +430% |
| Cash at bank and in hand | 54/58 | €58,811 | €55,329 | -€3,482 | -5.9% |
| Deferred charges and accrued income | 490/1 | €823 | €492 | -€331 | -40.2% |
| Total equity and liabilities | 10/49 | €60,408 | €94,764 | +€34,356 | +56.9% |
| Equity | 10/15 | €54,017 | €41,582 | -€12,435 | -23.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,759 | €43,628 | -€39,131 | -47.3% |
| Distributable reserves | 133 | €82,759 | €43,628 | -€39,131 | -47.3% |
| Profit (loss) carried forward | 14 | -€34,942 | -€8,246 | +€26,696 | +76.4% |
| Amounts payable | 17/49 | €6,391 | €53,182 | +€46,791 | +732% |
| Amounts payable within one year | 42/48 | €6,211 | €53,141 | +€46,930 | +756% |
| Trade debts | 44 | €1,638 | €787 | -€851 | -52.0% |
| Suppliers | 440/4 | €1,638 | €787 | -€851 | -52.0% |
| Taxes, remuneration and social security | 45 | €211 | €8,503 | +€8,292 | +3,930% |
| Taxes | 450/3 | €211 | €8,503 | +€8,292 | +3,930% |
| Other amounts payable | 47/48 | €4,362 | €43,851 | +€39,489 | +905% |
| Accrued charges and deferred income | 492/3 | €180 | €41 | -€139 | -77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €213 | +€213 | |
| Other operating charges | 640/8 | €805 | €725 | -€80 | -9.9% |
| Gross operating margin | 9900 | -€8,782 | €27,992 | +€36,774 | |
| Operating profit (loss) | 9901 | -€9,587 | €27,054 | +€36,641 | |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €258 | €191 | -€67 | -26.0% |
| Recurring financial charges | 65 | €258 | €191 | -€67 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,845 | €26,883 | +€36,728 | |
| Income taxes | 67/77 | €624 | €187 | -€437 | -70.0% |
| Profit (loss) for the period | 9904 | -€10,469 | €26,696 | +€37,165 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,469 | €26,696 | +€37,165 |
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.