EKBATAN CONSULTANCY: 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.
EKBATAN CONSULTANCY
Largest movements
- Cash -€14,193
down €14,193 (-29.8%), from €47,569 to €33,376
mainly Contributions, distributions and other (-€37,939) and Tax, wage and social debts (-€9,851)
- Tangible fixed assets -€7,675
down €7,675 (-21.1%), from €36,330 to €28,655
of which Leasing and similar rights: -€6,920
- Receivables within one year +€2,889
up €2,889 (+5.3%), from €54,114 to €57,004
of which Other amounts receivable: +€2,027
- Reserves -€37,939
down €37,939 (-33.9%), from €111,998 to €74,058
- Other debts +€37,939
up €37,939, from €0 to €37,939
- Tax, wage and social debts -€9,851
down €9,851 (-85.1%), from €11,577 to €1,725
- Debts after one year -€6,471
down €6,471 (-28.2%), from €22,943 to €16,473
- Profit (loss) carried forward +€2,486
up €2,486 (+72.4%), from -€3,433 to -€947
- Gross operating margin +€5,908
up €5,908 (+58.4%), from €10,120 to €16,028
- Financial income +€2,541
up €2,541 (+2,911%), from €87 to €2,629
- Taxes +€1,724
up €1,724 (+537%), from €321 to €2,045
- Other operating charges +€610
up €610 (+40.8%), from €1,495 to €2,106
- Depreciation +€199
up €199 (+2.0%), from €9,976 to €10,175
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 | €156,213 | €138,760 | -€17,453 | -11.2% |
| Fixed assets | 21/28 | €36,330 | €28,655 | -€7,675 | -21.1% |
| Tangible fixed assets | 22/27 | €36,330 | €28,655 | -€7,675 | -21.1% |
| Land and buildings | 22 | - | €2,500 | +€2,500 | |
| Plant, machinery and equipment | 23 | €1,621 | €1,216 | -€405 | -25.0% |
| Furniture and vehicles | 24 | €4,039 | €1,906 | -€2,133 | -52.8% |
| Leasing and similar rights | 25 | €28,402 | €21,482 | -€6,920 | -24.4% |
| Other tangible fixed assets | 26 | €2,268 | €1,551 | -€717 | -31.6% |
| Current assets | 29/58 | €119,883 | €110,106 | -€9,778 | -8.2% |
| Amounts receivable within one year | 40/41 | €54,114 | €57,004 | +€2,889 | +5.3% |
| Trade receivables | 40 | €0 | €862 | +€862 | |
| Other amounts receivable | 41 | €54,114 | €56,142 | +€2,027 | +3.7% |
| Cash at bank and in hand | 54/58 | €47,569 | €33,376 | -€14,193 | -29.8% |
| Deferred charges and accrued income | 490/1 | €18,200 | €19,726 | +€1,526 | +8.4% |
| Total equity and liabilities | 10/49 | €156,213 | €138,760 | -€17,453 | -11.2% |
| Equity | 10/15 | €109,565 | €74,112 | -€35,453 | -32.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €111,998 | €74,058 | -€37,939 | -33.9% |
| Distributable reserves | 133 | €111,998 | €74,058 | -€37,939 | -33.9% |
| Profit (loss) carried forward | 14 | -€3,433 | -€947 | +€2,486 | +72.4% |
| Amounts payable | 17/49 | €46,648 | €64,648 | +€18,000 | +38.6% |
| Amounts payable after more than one year | 17 | €22,943 | €16,473 | -€6,471 | -28.2% |
| Financial debts | 170/4 | €22,943 | €16,473 | -€6,471 | -28.2% |
| Amounts payable within one year | 42/48 | €23,705 | €48,176 | +€24,471 | +103% |
| Current portion of amounts payable after more than one year | 42 | €8,916 | €6,471 | -€2,445 | -27.4% |
| Financial debts | 43 | €687 | €481 | -€206 | -30.0% |
| Credit institutions | 430/8 | €687 | €481 | -€206 | -30.0% |
| Trade debts | 44 | €2,526 | €1,560 | -€966 | -38.3% |
| Suppliers | 440/4 | €2,526 | €1,560 | -€966 | -38.3% |
| Taxes, remuneration and social security | 45 | €11,577 | €1,725 | -€9,851 | -85.1% |
| Taxes | 450/3 | €11,577 | €1,725 | -€9,851 | -85.1% |
| Other amounts payable | 47/48 | €0 | €37,939 | +€37,939 | |
| Non-recurring operating income | 76A | €20,308 | €2,500 | -€17,808 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,976 | €10,175 | +€199 | +2.0% |
| Other operating charges | 640/8 | €1,495 | €2,106 | +€610 | +40.8% |
| Gross operating margin | 9900 | €10,120 | €16,028 | +€5,908 | +58.4% |
| Operating profit (loss) | 9901 | -€1,351 | €3,747 | +€5,099 | |
| Financial income | 75/76B | €87 | €2,629 | +€2,541 | +2,911% |
| Recurring financial income | 75 | €87 | €2,629 | +€2,541 | +2,911% |
| Financial charges | 65/66B | €1,848 | €1,844 | -€4 | -0.2% |
| Recurring financial charges | 65 | €1,848 | €1,844 | -€4 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,112 | €4,532 | +€7,643 | |
| Income taxes | 67/77 | €321 | €2,045 | +€1,724 | +537% |
| Profit (loss) for the period | 9904 | -€3,433 | €2,486 | +€5,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,433 | €2,486 | +€5,919 |
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.