EKxpert 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.
EKxpert Consult
Largest movements
- Receivables within one year +€19,938
up €19,938 (+77.1%), from €25,868 to €45,806
of which Trade receivables: +€15,700
- Deferred charges and accrued income -€17,322
down €17,322 (-91.3%), from €18,981 to €1,659
- Cash -€7,886
down €7,886 (-28.8%), from €27,414 to €19,527
mainly Receivables within one year (-€19,938) and Trade debts (-€13,428)
- Tangible fixed assets -€2,048
down €2,048 (-3.3%), from €61,133 to €59,085
of which Plant, machinery and equipment: -€2,833
- Trade debts -€13,428
down €13,428 (-36.0%), from €37,266 to €23,838
- Tax, wage and social debts +€2,936
up €2,936 (+19.2%), from €15,276 to €18,213
of which Remuneration and social security: +€5,987
- Profit (loss) carried forward +€1,896
up €1,896 (+79.5%), from €2,385 to €4,281
- Gross operating margin -€14,609
down €14,609 (-18.1%), from €80,560 to €65,951
- Staff costs -€11,506
down €11,506 (-17.4%), from €66,208 to €54,702
- Depreciation +€1,872
up €1,872 (+50.2%), from €3,730 to €5,602
- Taxes -€1,008
down €1,008 (-25.9%), from €3,885 to €2,877
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 | €133,395 | €126,078 | -€7,317 | -5.5% |
| Fixed assets | 21/28 | €61,133 | €59,085 | -€2,048 | -3.3% |
| Tangible fixed assets | 22/27 | €61,133 | €59,085 | -€2,048 | -3.3% |
| Plant, machinery and equipment | 23 | €11,214 | €8,381 | -€2,833 | -25.3% |
| Furniture and vehicles | 24 | €4,794 | €5,579 | +€785 | +16.4% |
| Assets under construction and advance payments | 27 | €45,125 | €45,125 | = | 0.0% |
| Current assets | 29/58 | €72,262 | €66,993 | -€5,270 | -7.3% |
| Amounts receivable within one year | 40/41 | €25,868 | €45,806 | +€19,938 | +77.1% |
| Trade receivables | 40 | €3,389 | €19,089 | +€15,700 | +463% |
| Other amounts receivable | 41 | €22,478 | €26,717 | +€4,239 | +18.9% |
| Cash at bank and in hand | 54/58 | €27,414 | €19,527 | -€7,886 | -28.8% |
| Deferred charges and accrued income | 490/1 | €18,981 | €1,659 | -€17,322 | -91.3% |
| Total equity and liabilities | 10/49 | €133,395 | €126,078 | -€7,317 | -5.5% |
| Equity | 10/15 | €13,884 | €15,780 | +€1,896 | +13.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,300 | €5,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,440 | €3,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,385 | €4,281 | +€1,896 | +79.5% |
| Provisions and deferred taxes | 16 | €1,773 | €1,773 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,773 | €1,773 | = | 0.0% |
| Environmental obligations | 163 | €1,773 | €1,773 | = | 0.0% |
| Amounts payable | 17/49 | €117,738 | €108,525 | -€9,213 | -7.8% |
| Amounts payable after more than one year | 17 | €49,625 | €49,625 | = | 0.0% |
| Financial debts | 170/4 | €49,625 | €49,625 | = | 0.0% |
| Amounts payable within one year | 42/48 | €52,543 | €42,051 | -€10,492 | -20.0% |
| Trade debts | 44 | €37,266 | €23,838 | -€13,428 | -36.0% |
| Suppliers | 440/4 | €37,266 | €23,838 | -€13,428 | -36.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €15,276 | €18,213 | +€2,936 | +19.2% |
| Taxes | 450/3 | €13,505 | €10,454 | -€3,050 | -22.6% |
| Remuneration and social security | 454/9 | €1,772 | €7,758 | +€5,987 | +338% |
| Accrued charges and deferred income | 492/3 | €15,571 | €16,849 | +€1,279 | +8.2% |
| Remuneration, social security and pensions | 62 | €66,208 | €54,702 | -€11,506 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,730 | €5,602 | +€1,872 | +50.2% |
| Other operating charges | 640/8 | €1,514 | €1,591 | +€78 | +5.1% |
| Gross operating margin | 9900 | €80,560 | €65,951 | -€14,609 | -18.1% |
| Operating profit (loss) | 9901 | €9,108 | €4,056 | -€5,052 | -55.5% |
| Financial income | 75/76B | €836 | €1,066 | +€230 | +27.6% |
| Recurring financial income | 75 | €836 | €1,066 | +€230 | +27.6% |
| Financial charges | 65/66B | €212 | €349 | +€137 | +64.8% |
| Recurring financial charges | 65 | €212 | €349 | +€137 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €9,732 | €4,773 | -€4,959 | -51.0% |
| Income taxes | 67/77 | €3,885 | €2,877 | -€1,008 | -25.9% |
| Profit (loss) for the period | 9904 | €5,847 | €1,896 | -€3,951 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,847 | €1,896 | -€3,951 | -67.6% |
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 24 October 2026 via checked.be.