EL8 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.
EL8 CONSULTING
Largest movements
- Cash +€10,757
up €10,757 (+164%), from €6,547 to €17,304
mainly Other debts (+€14,666) and Receivables within one year (+€10,332)
- Receivables within one year -€10,332
down €10,332 (-71.6%), from €14,430 to €4,098
of which Trade receivables: -€7,084
- Tangible fixed assets -€5,893
down €5,893 (-34.6%), from €17,035 to €11,142
of which Furniture and vehicles: -€4,988
- Deferred charges and accrued income +€773
up €773 (+37.4%), from €2,064 to €2,837
- Other debts +€14,666
up €14,666 (+1,680%), from €873 to €15,539
- Profit (loss) carried forward -€12,933
down €12,933 (-32.6%), from -€39,694 to -€52,628
- Trade debts -€6,700
down €6,700 (-99.6%), from €6,730 to €30
- Gross operating margin +€51,209
up €51,209 (+89.4%), from -€57,249 to -€6,040
- Depreciation +€4,063
up €4,063 (+222%), from €1,830 to €5,893
- Financial charges -€878
down €878 (-65.6%), from €1,337 to €459
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 | €40,076 | €35,381 | -€4,695 | -11.7% |
| Fixed assets | 21/28 | €17,035 | €11,142 | -€5,893 | -34.6% |
| Tangible fixed assets | 22/27 | €17,035 | €11,142 | -€5,893 | -34.6% |
| Plant, machinery and equipment | 23 | €1,441 | €819 | -€622 | -43.2% |
| Furniture and vehicles | 24 | €13,795 | €8,807 | -€4,988 | -36.2% |
| Other tangible fixed assets | 26 | €1,799 | €1,516 | -€283 | -15.7% |
| Current assets | 29/58 | €23,041 | €24,239 | +€1,199 | +5.2% |
| Amounts receivable within one year | 40/41 | €14,430 | €4,098 | -€10,332 | -71.6% |
| Trade receivables | 40 | €10,383 | €3,298 | -€7,084 | -68.2% |
| Other amounts receivable | 41 | €4,047 | €800 | -€3,247 | -80.2% |
| Cash at bank and in hand | 54/58 | €6,547 | €17,304 | +€10,757 | +164% |
| Deferred charges and accrued income | 490/1 | €2,064 | €2,837 | +€773 | +37.4% |
| Total equity and liabilities | 10/49 | €40,076 | €35,381 | -€4,695 | -11.7% |
| Equity | 10/15 | €32,213 | €19,280 | -€12,933 | -40.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €59,508 | €59,508 | = | 0.0% |
| Distributable reserves | 133 | €59,508 | €59,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,694 | -€52,628 | -€12,933 | -32.6% |
| Amounts payable | 17/49 | €7,863 | €16,102 | +€8,239 | +105% |
| Amounts payable within one year | 42/48 | €7,603 | €15,710 | +€8,107 | +107% |
| Trade debts | 44 | €6,730 | €30 | -€6,700 | -99.6% |
| Suppliers | 440/4 | €6,730 | €30 | -€6,700 | -99.6% |
| Taxes, remuneration and social security | 45 | €0 | €141 | +€141 | |
| Taxes | 450/3 | €0 | €141 | +€141 | |
| Other amounts payable | 47/48 | €873 | €15,539 | +€14,666 | +1,680% |
| Accrued charges and deferred income | 492/3 | €260 | €391 | +€132 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,830 | €5,893 | +€4,063 | +222% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€57,249 | -€6,040 | +€51,209 | +89.4% |
| Operating profit (loss) | 9901 | -€59,467 | -€12,333 | +€47,134 | +79.3% |
| Financial charges | 65/66B | €1,337 | €459 | -€878 | -65.6% |
| Recurring financial charges | 65 | €1,337 | €459 | -€878 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | -€60,804 | -€12,792 | +€48,012 | +79.0% |
| Income taxes | 67/77 | €143 | €141 | -€1 | -0.9% |
| Profit (loss) for the period | 9904 | -€60,946 | -€12,933 | +€48,013 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€60,946 | -€12,933 | +€48,013 | +78.8% |
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 23 October 2026 via checked.be.