Eifel Consult: 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.
Eifel Consult
Largest movements
- Current investments +€57,643
up €57,643 (+13.9%), from €416,060 to €473,704
- Cash -€44,152
down €44,152 (-62.7%), from €70,365 to €26,213
mainly Current investments (-€57,643) and Receivables within one year (-€18,592)
- Receivables within one year +€18,592
up €18,592 (+69.6%), from €26,723 to €45,315
of which Trade receivables: +€26,852
- Tangible fixed assets -€13,724
down €13,724 (-58.9%), from €23,311 to €9,587
of which Furniture and vehicles: -€12,252
- Reserves +€20,000
up €20,000 (+3.9%), from €515,000 to €535,000
- Financial charges +€5,328
up €5,328, from -€5,197 to €130
- Financial income -€1,129
down €1,129 (-13.0%), from €8,691 to €7,562
- Depreciation +€898
up €898 (+7.0%), from €12,826 to €13,724
- Taxes -€804
down €804 (-5.6%), from €14,347 to €13,543
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 | €541,067 | €559,420 | +€18,352 | +3.4% |
| Fixed assets | 21/28 | €25,311 | €11,587 | -€13,724 | -54.2% |
| Tangible fixed assets | 22/27 | €23,311 | €9,587 | -€13,724 | -58.9% |
| Furniture and vehicles | 24 | €13,935 | €1,683 | -€12,252 | -87.9% |
| Other tangible fixed assets | 26 | €9,376 | €7,904 | -€1,472 | -15.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €515,756 | €547,832 | +€32,076 | +6.2% |
| Amounts receivable within one year | 40/41 | €26,723 | €45,315 | +€18,592 | +69.6% |
| Trade receivables | 40 | €18,463 | €45,315 | +€26,852 | +145.4% |
| Other amounts receivable | 41 | €8,261 | - | -€8,261 | |
| Current investments | 50/53 | €416,060 | €473,704 | +€57,643 | +13.9% |
| Cash at bank and in hand | 54/58 | €70,365 | €26,213 | -€44,152 | -62.7% |
| Deferred charges and accrued income | 490/1 | €2,607 | €2,600 | -€7 | -0.3% |
| Total equity and liabilities | 10/49 | €541,067 | €559,420 | +€18,352 | +3.4% |
| Equity | 10/15 | €521,642 | €542,702 | +€21,060 | +4.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €515,000 | €535,000 | +€20,000 | +3.9% |
| Distributable reserves | 133 | €515,000 | €535,000 | +€20,000 | +3.9% |
| Profit (loss) carried forward | 14 | €1,642 | €2,702 | +€1,060 | +64.5% |
| Amounts payable | 17/49 | €19,425 | €16,717 | -€2,707 | -13.9% |
| Amounts payable within one year | 42/48 | €19,369 | €16,717 | -€2,652 | -13.7% |
| Trade debts | 44 | €2,371 | €2,420 | +€49 | +2.1% |
| Suppliers | 440/4 | €2,371 | €2,420 | +€49 | +2.1% |
| Taxes, remuneration and social security | 45 | €16,302 | €11,757 | -€4,546 | -27.9% |
| Taxes | 450/3 | €16,302 | €11,757 | -€4,546 | -27.9% |
| Other amounts payable | 47/48 | €695 | €2,541 | +€1,846 | +265.5% |
| Accrued charges and deferred income | 492/3 | €56 | - | -€56 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,826 | €13,724 | +€898 | +7.0% |
| Other operating charges | 640/8 | €1,130 | €992 | -€138 | -12.3% |
| Gross operating margin | 9900 | €41,872 | €41,886 | +€14 | 0.0% |
| Operating profit (loss) | 9901 | €27,917 | €27,171 | -€746 | -2.7% |
| Financial income | 75/76B | €8,691 | €7,562 | -€1,129 | -13.0% |
| Recurring financial income | 75 | €8,691 | €7,562 | -€1,129 | -13.0% |
| Financial charges | 65/66B | -€5,197 | €130 | +€5,328 | |
| Recurring financial charges | 65 | -€5,197 | €130 | +€5,328 | |
| Profit (loss) for the period before taxes | 9903 | €41,805 | €34,603 | -€7,202 | -17.2% |
| Income taxes | 67/77 | €14,347 | €13,543 | -€804 | -5.6% |
| Profit (loss) for the period | 9904 | €27,458 | €21,060 | -€6,398 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,458 | €21,060 | -€6,398 | -23.3% |
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.