EK-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.
EK-CONSULTING
Largest movements
- Receivables within one year +€12,533
up €12,533 (+13.8%), from €90,865 to €103,399
of which Trade receivables: +€10,681
- Intangible fixed assets -€8,257
down €8,257 (-13.2%), from €62,495 to €54,238
- Deferred charges and accrued income +€6,218
up €6,218 (+2,212%), from €281 to €6,499
- Debts after one year -€21,408
down €21,408 (-14.8%), from €144,569 to €123,161
- Reserves +€20,000
up €20,000 (+57.3%), from €34,900 to €54,900
of which Distributable reserves: +€20,000
- Current portion of long-term debt +€14,466
up €14,466 (+36.2%), from €40,009 to €54,475
- Other debts -€4,218
no longer reported in 2025 (was €4,218)
- Profit (loss) carried forward +€3,192
up €3,192 (+51.7%), from €6,181 to €9,373
- Gross operating margin +€40,889
up €40,889 (+45.2%), from €90,510 to €131,399
- Staff costs +€31,661
up €31,661 (+73.9%), from €42,871 to €74,532
- Taxes +€2,401
up €2,401 (+30.5%), from €7,878 to €10,279
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 | €287,438 | €295,397 | +€7,959 | +2.8% |
| Fixed assets | 21/28 | €178,401 | €168,739 | -€9,662 | -5.4% |
| Intangible fixed assets | 21 | €62,495 | €54,238 | -€8,257 | -13.2% |
| Tangible fixed assets | 22/27 | €114,906 | €113,501 | -€1,405 | -1.2% |
| Land and buildings | 22 | €112,209 | €108,717 | -€3,493 | -3.1% |
| Plant, machinery and equipment | 23 | - | €2,079 | +€2,079 | |
| Furniture and vehicles | 24 | €2,696 | €2,706 | +€9 | +0.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €109,037 | €126,658 | +€17,621 | +16.2% |
| Amounts receivable within one year | 40/41 | €90,865 | €103,399 | +€12,533 | +13.8% |
| Trade receivables | 40 | €85,051 | €95,732 | +€10,681 | +12.6% |
| Other amounts receivable | 41 | €5,815 | €7,667 | +€1,852 | +31.9% |
| Cash at bank and in hand | 54/58 | €17,891 | €16,760 | -€1,131 | -6.3% |
| Deferred charges and accrued income | 490/1 | €281 | €6,499 | +€6,218 | +2,212% |
| Total equity and liabilities | 10/49 | €287,438 | €295,397 | +€7,959 | +2.8% |
| Equity | 10/15 | €59,681 | €82,873 | +€23,192 | +38.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,900 | €54,900 | +€20,000 | +57.3% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €34,500 | €54,500 | +€20,000 | +58.0% |
| Profit (loss) carried forward | 14 | €6,181 | €9,373 | +€3,192 | +51.7% |
| Amounts payable | 17/49 | €227,758 | €212,524 | -€15,234 | -6.7% |
| Amounts payable after more than one year | 17 | €144,569 | €123,161 | -€21,408 | -14.8% |
| Financial debts | 170/4 | €144,569 | €123,161 | -€21,408 | -14.8% |
| Amounts payable within one year | 42/48 | €83,189 | €89,363 | +€6,174 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €40,009 | €54,475 | +€14,466 | +36.2% |
| Trade debts | 44 | €10,493 | €8,889 | -€1,604 | -15.3% |
| Suppliers | 440/4 | €10,493 | €8,889 | -€1,604 | -15.3% |
| Taxes, remuneration and social security | 45 | €28,469 | €25,999 | -€2,470 | -8.7% |
| Taxes | 450/3 | €24,771 | €14,927 | -€9,844 | -39.7% |
| Remuneration and social security | 454/9 | €3,698 | €11,072 | +€7,374 | +199% |
| Other amounts payable | 47/48 | €4,218 | - | -€4,218 | |
| Remuneration, social security and pensions | 62 | €42,871 | €74,532 | +€31,661 | +73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,388 | €13,092 | -€296 | -2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,052 | €1,512 | -€539 | -26.3% |
| Other operating charges | 640/8 | €3,984 | €4,696 | +€712 | +17.9% |
| Gross operating margin | 9900 | €90,510 | €131,399 | +€40,889 | +45.2% |
| Operating profit (loss) | 9901 | €28,215 | €37,566 | +€9,351 | +33.1% |
| Financial income | 75/76B | €11 | €260 | +€250 | +2,316% |
| Recurring financial income | 75 | €11 | €260 | +€250 | +2,316% |
| Financial charges | 65/66B | €5,108 | €4,355 | -€753 | -14.7% |
| Recurring financial charges | 65 | €5,108 | €4,355 | -€753 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €23,118 | €33,471 | +€10,353 | +44.8% |
| Income taxes | 67/77 | €7,878 | €10,279 | +€2,401 | +30.5% |
| Profit (loss) for the period | 9904 | €15,240 | €23,192 | +€7,953 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,240 | €23,192 | +€7,953 | +52.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.