EL 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.
EL CONSULTING
Largest movements
- Deferred charges and accrued income -€122
no longer reported in 2025 (was €122)
- Receivables within one year -€15
down €15 (-3.7%), from €404 to €388
of which Trade receivables: -€122
- Other debts +€2,258
up €2,258 (+798.4%), from €283 to €2,541
- Trade debts -€1,171
down €1,171 (-15.6%), from €7,523 to €6,352
- Profit (loss) carried forward -€1,100
down €1,100 (-10.6%), from -€10,404 to -€11,504
- Tax, wage and social debts -€124
no longer reported in 2025 (was €124)
- Gross operating margin +€1,211
up €1,211 (+72.1%), from -€1,679 to -€468
- Financial charges +€582
up €582 (+1160.7%), from €50 to €632
- Other operating charges -€164
no longer reported in 2025 (was €164)
- Taxes -€124
no longer reported in 2025 (was €124)
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 | €526 | €388 | -€138 | -26.2% |
| Current assets | 29/58 | €526 | €388 | -€138 | -26.2% |
| Amounts receivable within one year | 40/41 | €404 | €388 | -€15 | -3.7% |
| Trade receivables | 40 | €122 | - | -€122 | |
| Other amounts receivable | 41 | €281 | €388 | +€107 | +38.1% |
| Cash at bank and in hand | 54/58 | €0 | - | -€0 | |
| Deferred charges and accrued income | 490/1 | €122 | - | -€122 | |
| Total equity and liabilities | 10/49 | €526 | €388 | -€138 | -26.2% |
| Equity | 10/15 | -€7,404 | -€8,504 | -€1,100 | -14.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,404 | -€11,504 | -€1,100 | -10.6% |
| Amounts payable | 17/49 | €7,930 | €8,893 | +€963 | +12.1% |
| Amounts payable within one year | 42/48 | €7,930 | €8,893 | +€963 | +12.1% |
| Trade debts | 44 | €7,523 | €6,352 | -€1,171 | -15.6% |
| Suppliers | 440/4 | €7,523 | €6,352 | -€1,171 | -15.6% |
| Taxes, remuneration and social security | 45 | €124 | - | -€124 | |
| Taxes | 450/3 | €124 | - | -€124 | |
| Other amounts payable | 47/48 | €283 | €2,541 | +€2,258 | +798.4% |
| Other operating charges | 640/8 | €164 | - | -€164 | |
| Gross operating margin | 9900 | -€1,679 | -€468 | +€1,211 | +72.1% |
| Operating profit (loss) | 9901 | -€1,843 | -€468 | +€1,375 | +74.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €50 | €632 | +€582 | +1160.7% |
| Recurring financial charges | 65 | €50 | €632 | +€582 | +1160.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,893 | -€1,100 | +€793 | +41.9% |
| Income taxes | 67/77 | €124 | - | -€124 | |
| Profit (loss) for the period | 9904 | -€2,017 | -€1,100 | +€917 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,017 | -€1,100 | +€917 | +45.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.