EKONSILIA: 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.
EKONSILIA
Largest movements
- Cash +€28,704
up €28,704 (+25.0%), from €114,784 to €143,488
mainly Net result for the year (+€34,051) and Receivables within one year (+€4,232)
- Receivables within one year -€4,232
down €4,232 (-87.3%), from €4,845 to €613
of which Trade receivables: -€4,229
- Reserves +€28,051
up €28,051 (+30.6%), from €91,758 to €119,809
- Tax, wage and social debts -€6,665
down €6,665 (-41.8%), from €15,960 to €9,295
- Other debts +€3,000
up €3,000 (+31.0%), from €9,686 to €12,686
- Gross operating margin -€11,132
down €11,132 (-20.0%), from €55,690 to €44,558
- Taxes -€1,665
down €1,665 (-15.2%), from €10,960 to €9,295
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 | €121,938 | €145,289 | +€23,352 | +19.2% |
| Fixed assets | 21/28 | €1,945 | €1,188 | -€756 | -38.9% |
| Tangible fixed assets | 22/27 | €1,945 | €1,188 | -€756 | -38.9% |
| Furniture and vehicles | 24 | €1,945 | €1,188 | -€756 | -38.9% |
| Current assets | 29/58 | €119,993 | €144,101 | +€24,108 | +20.1% |
| Amounts receivable within one year | 40/41 | €4,845 | €613 | -€4,232 | -87.3% |
| Trade receivables | 40 | €4,500 | €271 | -€4,229 | -94.0% |
| Other amounts receivable | 41 | €345 | €342 | -€3 | -0.9% |
| Cash at bank and in hand | 54/58 | €114,784 | €143,488 | +€28,704 | +25.0% |
| Deferred charges and accrued income | 490/1 | €364 | - | -€364 | |
| Total equity and liabilities | 10/49 | €121,938 | €145,289 | +€23,352 | +19.2% |
| Equity | 10/15 | €95,258 | €123,309 | +€28,051 | +29.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €91,758 | €119,809 | +€28,051 | +30.6% |
| Distributable reserves | 133 | €91,758 | €119,809 | +€28,051 | +30.6% |
| Amounts payable | 17/49 | €26,680 | €21,981 | -€4,699 | -17.6% |
| Amounts payable within one year | 42/48 | €26,648 | €21,981 | -€4,667 | -17.5% |
| Financial debts | 43 | €19 | - | -€19 | |
| Credit institutions | 430/8 | €19 | - | -€19 | |
| Trade debts | 44 | €983 | - | -€983 | |
| Suppliers | 440/4 | €983 | - | -€983 | |
| Taxes, remuneration and social security | 45 | €15,960 | €9,295 | -€6,665 | -41.8% |
| Taxes | 450/3 | €15,960 | €9,295 | -€6,665 | -41.8% |
| Other amounts payable | 47/48 | €9,686 | €12,686 | +€3,000 | +31.0% |
| Accrued charges and deferred income | 492/3 | €32 | - | -€32 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €756 | +€123 | +19.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €55,690 | €44,558 | -€11,132 | -20.0% |
| Operating profit (loss) | 9901 | €54,670 | €43,402 | -€11,268 | -20.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €95 | €57 | -€38 | -39.8% |
| Recurring financial charges | 65 | €95 | €57 | -€38 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | €54,576 | €43,345 | -€11,231 | -20.6% |
| Income taxes | 67/77 | €10,960 | €9,295 | -€1,665 | -15.2% |
| Profit (loss) for the period | 9904 | €43,617 | €34,051 | -€9,566 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,617 | €34,051 | -€9,566 | -21.9% |
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 16 October 2026 via checked.be.