EKM Export 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.
EKM Export Consult
Largest movements
- Cash +€75,994
up €75,994 (+10.7%), from €709,122 to €785,116
mainly Other debts (+€95,851) and Depreciation (+€78,122)
- Tangible fixed assets -€74,792
down €74,792 (-11.1%), from €672,553 to €597,761
of which Land and buildings: -€63,630
- Receivables within one year +€30,839
up €30,839 (+167.9%), from €18,369 to €49,208
of which Other amounts receivable: +€30,003
- Other debts +€95,851
up €95,851 (+65.2%), from €146,980 to €242,831
- Debts after one year -€86,337
down €86,337 (-19.1%), from €451,897 to €365,560
of which Financial debts: -€86,337
- Reserves +€24,848
up €24,848 (+6.7%), from €368,931 to €393,779
of which Distributable reserves: +€24,848
- Gross operating margin -€23,161
down €23,161 (-9.2%), from €251,157 to €227,996
- Staff costs +€19,218
new in 2025: €19,218
- Financial charges +€18,139
up €18,139 (+32.8%), from €55,372 to €73,511
- Taxes -€16,150
down €16,150 (-53.2%), from €30,334 to €14,183
- Other operating charges +€2,783
up €2,783 (+18.1%), from €15,351 to €18,133
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 | €1,402,591 | €1,435,857 | +€33,267 | +2.4% |
| Fixed assets | 21/28 | €672,553 | €597,761 | -€74,792 | -11.1% |
| Tangible fixed assets | 22/27 | €672,553 | €597,761 | -€74,792 | -11.1% |
| Land and buildings | 22 | €625,512 | €561,882 | -€63,630 | -10.2% |
| Plant, machinery and equipment | 23 | €816 | €624 | -€192 | -23.5% |
| Furniture and vehicles | 24 | €11,729 | €6,729 | -€5,001 | -42.6% |
| Other tangible fixed assets | 26 | €34,496 | €28,526 | -€5,970 | -17.3% |
| Current assets | 29/58 | €730,037 | €838,097 | +€108,059 | +14.8% |
| Amounts receivable within one year | 40/41 | €18,369 | €49,208 | +€30,839 | +167.9% |
| Trade receivables | 40 | €18,366 | €19,202 | +€836 | +4.6% |
| Other amounts receivable | 41 | €3 | €30,006 | +€30,003 | +1063937.2% |
| Cash at bank and in hand | 54/58 | €709,122 | €785,116 | +€75,994 | +10.7% |
| Deferred charges and accrued income | 490/1 | €2,547 | €3,773 | +€1,226 | +48.1% |
| Total equity and liabilities | 10/49 | €1,402,591 | €1,435,857 | +€33,267 | +2.4% |
| Equity | 10/15 | €670,884 | €695,732 | +€24,848 | +3.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €368,931 | €393,779 | +€24,848 | +6.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €367,071 | €391,919 | +€24,848 | +6.8% |
| Profit (loss) carried forward | 14 | €289,553 | €289,553 | = | 0.0% |
| Amounts payable | 17/49 | €731,706 | €740,125 | +€8,419 | +1.2% |
| Amounts payable after more than one year | 17 | €451,897 | €365,560 | -€86,337 | -19.1% |
| Financial debts | 170/4 | €449,097 | €362,760 | -€86,337 | -19.2% |
| Other amounts payable | 178/9 | €2,800 | €2,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €279,809 | €374,538 | +€94,728 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €84,828 | €86,337 | +€1,509 | +1.8% |
| Trade debts | 44 | €451 | €7,418 | +€6,967 | +1546.6% |
| Suppliers | 440/4 | €451 | €7,418 | +€6,967 | +1546.6% |
| Taxes, remuneration and social security | 45 | €47,551 | €37,952 | -€9,599 | -20.2% |
| Taxes | 450/3 | €47,551 | €35,187 | -€12,364 | -26.0% |
| Remuneration and social security | 454/9 | - | €2,764 | +€2,764 | |
| Other amounts payable | 47/48 | €146,980 | €242,831 | +€95,851 | +65.2% |
| Accrued charges and deferred income | 492/3 | - | €27 | +€27 | |
| Remuneration, social security and pensions | 62 | - | €19,218 | +€19,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,728 | €78,122 | +€394 | +0.5% |
| Other operating charges | 640/8 | €15,351 | €18,133 | +€2,783 | +18.1% |
| Gross operating margin | 9900 | €251,157 | €227,996 | -€23,161 | -9.2% |
| Operating profit (loss) | 9901 | €158,078 | €112,523 | -€45,555 | -28.8% |
| Financial income | 75/76B | €5 | €20 | +€15 | +289.9% |
| Recurring financial income | 75 | €5 | €20 | +€15 | +289.9% |
| Financial charges | 65/66B | €55,372 | €73,511 | +€18,139 | +32.8% |
| Recurring financial charges | 65 | €55,372 | €73,511 | +€18,139 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €102,711 | €39,031 | -€63,680 | -62.0% |
| Income taxes | 67/77 | €30,334 | €14,183 | -€16,150 | -53.2% |
| Profit (loss) for the period | 9904 | €72,378 | €24,848 | -€47,529 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,378 | €24,848 | -€47,529 | -65.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.