EIBSEE 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.
EIBSEE CONSULTING
Largest movements
- Receivables within one year +€40,381
up €40,381 (+38.2%), from €105,790 to €146,171
of which Other amounts receivable: +€39,180
- Reserves +€70,690
up €70,690 (+22.9%), from €308,261 to €378,951
of which Distributable reserves: +€70,690
- Tax, wage and social debts -€30,708
down €30,708 (-84.8%), from €36,220 to €5,512
- Financial income -€3,960
down €3,960 (-100.0%), from €3,961 to €1
- Gross operating margin -€3,473
down €3,473 (-3.3%), from €105,984 to €102,511
- Taxes -€2,837
down €2,837 (-9.2%), from €30,732 to €27,895
- Other operating charges +€1,767
up €1,767 (+447%), from €395 to €2,162
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 | €356,245 | €393,659 | +€37,414 | +10.5% |
| Fixed assets | 21/28 | €5,426 | €4,538 | -€889 | -16.4% |
| Tangible fixed assets | 22/27 | €2,366 | €1,168 | -€1,199 | -50.7% |
| Furniture and vehicles | 24 | €2,366 | €1,168 | -€1,199 | -50.7% |
| Financial fixed assets | 28 | €3,060 | €3,370 | +€310 | +10.1% |
| Current assets | 29/58 | €350,819 | €389,121 | +€38,302 | +10.9% |
| Amounts receivable within one year | 40/41 | €105,790 | €146,171 | +€40,381 | +38.2% |
| Trade receivables | 40 | €17,232 | €18,434 | +€1,202 | +7.0% |
| Other amounts receivable | 41 | €88,558 | €127,738 | +€39,180 | +44.2% |
| Cash at bank and in hand | 54/58 | €243,604 | €240,842 | -€2,762 | -1.1% |
| Deferred charges and accrued income | 490/1 | €1,425 | €2,108 | +€683 | +47.9% |
| Total equity and liabilities | 10/49 | €356,245 | €393,659 | +€37,414 | +10.5% |
| Equity | 10/15 | €314,461 | €385,151 | +€70,690 | +22.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €308,261 | €378,951 | +€70,690 | +22.9% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €308,061 | €378,751 | +€70,690 | +22.9% |
| Amounts payable | 17/49 | €41,784 | €8,507 | -€33,277 | -79.6% |
| Amounts payable within one year | 42/48 | €41,152 | €7,948 | -€33,203 | -80.7% |
| Financial debts | 43 | €861 | €1,124 | +€263 | +30.5% |
| Credit institutions | 430/8 | €861 | €1,124 | +€263 | +30.5% |
| Trade debts | 44 | €1,831 | €1,313 | -€519 | -28.3% |
| Suppliers | 440/4 | €1,831 | €1,313 | -€519 | -28.3% |
| Taxes, remuneration and social security | 45 | €36,220 | €5,512 | -€30,708 | -84.8% |
| Taxes | 450/3 | €36,220 | €5,512 | -€30,708 | -84.8% |
| Other amounts payable | 47/48 | €2,239 | - | -€2,239 | |
| Accrued charges and deferred income | 492/3 | €633 | €559 | -€74 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,456 | €1,199 | -€258 | -17.7% |
| Other operating charges | 640/8 | €395 | €2,162 | +€1,767 | +447% |
| Gross operating margin | 9900 | €105,984 | €102,511 | -€3,473 | -3.3% |
| Operating profit (loss) | 9901 | €104,133 | €99,150 | -€4,982 | -4.8% |
| Financial income | 75/76B | €3,961 | €1 | -€3,960 | -100.0% |
| Recurring financial income | 75 | €3,961 | €1 | -€3,960 | -100.0% |
| Financial charges | 65/66B | €109 | €566 | +€456 | +417% |
| Recurring financial charges | 65 | €109 | €566 | +€456 | +417% |
| Profit (loss) for the period before taxes | 9903 | €107,984 | €98,586 | -€9,399 | -8.7% |
| Income taxes | 67/77 | €30,732 | €27,895 | -€2,837 | -9.2% |
| Profit (loss) for the period | 9904 | €77,252 | €70,690 | -€6,562 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,252 | €70,690 | -€6,562 | -8.5% |
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 20 October 2026 via checked.be.