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
- Cash -€31,854
down €31,854 (-32.5%), from €98,147 to €66,294
mainly Contributions, distributions and other (-€136,645) and Tax, wage and social debts (-€11,896)
- Receivables within one year -€2,109
down €2,109 (-7.3%), from €28,737 to €26,628
of which Other amounts receivable: -€11,289
- Profit (loss) carried forward -€92,067
down €92,067 (-91.6%), from €100,508 to €8,441
- Other debts +€70,000
new in 2025: €70,000
- Tax, wage and social debts -€11,896
down €11,896 (-48.9%), from €24,337 to €12,441
- Gross operating margin +€1,319
up €1,319 (+2.4%), from €55,176 to €56,495
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 | €126,884 | €92,922 | -€33,962 | -26.8% |
| Current assets | 29/58 | €126,884 | €92,922 | -€33,962 | -26.8% |
| Amounts receivable within one year | 40/41 | €28,737 | €26,628 | -€2,109 | -7.3% |
| Trade receivables | 40 | €12,088 | €21,268 | +€9,180 | +75.9% |
| Other amounts receivable | 41 | €16,649 | €5,360 | -€11,289 | -67.8% |
| Cash at bank and in hand | 54/58 | €98,147 | €66,294 | -€31,854 | -32.5% |
| Total equity and liabilities | 10/49 | €126,884 | €92,922 | -€33,962 | -26.8% |
| Equity | 10/15 | €102,508 | €10,441 | -€92,067 | -89.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,508 | €8,441 | -€92,067 | -91.6% |
| Amounts payable | 17/49 | €24,376 | €82,481 | +€58,105 | +238% |
| Amounts payable within one year | 42/48 | €24,376 | €82,481 | +€58,105 | +238% |
| Trade debts | 44 | €39 | €40 | +€1 | +2.0% |
| Suppliers | 440/4 | €39 | €40 | +€1 | +2.0% |
| Taxes, remuneration and social security | 45 | €24,337 | €12,441 | -€11,896 | -48.9% |
| Taxes | 450/3 | €24,337 | €12,441 | -€11,896 | -48.9% |
| Other amounts payable | 47/48 | - | €70,000 | +€70,000 | |
| Other operating charges | 640/8 | €55 | €455 | +€400 | +727% |
| Gross operating margin | 9900 | €55,176 | €56,495 | +€1,319 | +2.4% |
| Operating profit (loss) | 9901 | €55,121 | €56,040 | +€919 | +1.7% |
| Financial income | 75/76B | €694 | €644 | -€49 | -7.1% |
| Recurring financial income | 75 | €694 | €644 | -€49 | -7.1% |
| Financial charges | 65/66B | €78 | €45 | -€33 | -41.9% |
| Recurring financial charges | 65 | €78 | €45 | -€33 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €55,736 | €56,639 | +€902 | +1.6% |
| Income taxes | 67/77 | €11,965 | €12,060 | +€95 | +0.8% |
| Profit (loss) for the period | 9904 | €43,771 | €44,578 | +€807 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,771 | €44,578 | +€807 | +1.8% |
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 15 October 2026 via checked.be.