Eiffel 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.
Eiffel Consult
Largest movements
- Cash +€12,986
up €12,986 (+20.7%), from €62,875 to €75,861
mainly Net result for the year (+€64,553) and Other debts (+€54,870)
- Tangible fixed assets -€1,925
down €1,925 (-71.5%), from €2,691 to €766
- Receivables within one year -€1,245
down €1,245 (-44.1%), from €2,822 to €1,577
of which Other amounts receivable: -€794
- Reserves -€60,033
no longer reported in 2025 (was €60,033)
- Other debts +€54,870
new in 2025: €54,870
- Tax, wage and social debts +€14,373
up €14,373 (+186%), from €7,742 to €22,115
of which Taxes: +€11,569
- Gross operating margin +€5,813
up €5,813 (+7.3%), from €79,378 to €85,191
- Taxes +€1,293
up €1,293 (+8.0%), from €16,179 to €17,472
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 | €72,260 | €81,862 | +€9,602 | +13.3% |
| Fixed assets | 21/28 | €2,691 | €766 | -€1,925 | -71.5% |
| Tangible fixed assets | 22/27 | €2,691 | €766 | -€1,925 | -71.5% |
| Furniture and vehicles | 24 | €2,691 | €766 | -€1,925 | -71.5% |
| Current assets | 29/58 | €69,569 | €81,096 | +€11,527 | +16.6% |
| Amounts receivable within one year | 40/41 | €2,822 | €1,577 | -€1,245 | -44.1% |
| Trade receivables | 40 | €451 | - | -€451 | |
| Other amounts receivable | 41 | €2,371 | €1,577 | -€794 | -33.5% |
| Cash at bank and in hand | 54/58 | €62,875 | €75,861 | +€12,986 | +20.7% |
| Deferred charges and accrued income | 490/1 | €3,872 | €3,658 | -€214 | -5.5% |
| Total equity and liabilities | 10/49 | €72,260 | €81,862 | +€9,602 | +13.3% |
| Equity | 10/15 | €61,033 | €1,000 | -€60,033 | -98.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €60,033 | - | -€60,033 | |
| Distributable reserves | 133 | €60,033 | - | -€60,033 | |
| Amounts payable | 17/49 | €11,227 | €80,862 | +€69,635 | +620% |
| Amounts payable within one year | 42/48 | €9,192 | €79,188 | +€69,996 | +761% |
| Trade debts | 44 | €1,450 | €2,203 | +€753 | +51.9% |
| Suppliers | 440/4 | €1,450 | €2,203 | +€753 | +51.9% |
| Taxes, remuneration and social security | 45 | €7,742 | €22,115 | +€14,373 | +186% |
| Taxes | 450/3 | €7,742 | €19,311 | +€11,569 | +149% |
| Remuneration and social security | 454/9 | - | €2,804 | +€2,804 | |
| Other amounts payable | 47/48 | - | €54,870 | +€54,870 | |
| Accrued charges and deferred income | 492/3 | €2,035 | €1,674 | -€361 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,948 | €1,925 | -€23 | -1.2% |
| Other operating charges | 640/8 | €655 | €691 | +€36 | +5.5% |
| Gross operating margin | 9900 | €79,378 | €85,191 | +€5,813 | +7.3% |
| Operating profit (loss) | 9901 | €76,775 | €82,575 | +€5,800 | +7.6% |
| Financial charges | 65/66B | €563 | €550 | -€13 | -2.3% |
| Recurring financial charges | 65 | €563 | €550 | -€13 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €76,212 | €82,025 | +€5,813 | +7.6% |
| Income taxes | 67/77 | €16,179 | €17,472 | +€1,293 | +8.0% |
| Profit (loss) for the period | 9904 | €60,033 | €64,553 | +€4,520 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,033 | €64,553 | +€4,520 | +7.5% |
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 26 October 2026 via checked.be.