Empresa 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.
Empresa Consult
Largest movements
- Cash -€92,157
down €92,157 (-54.3%), from €169,577 to €77,420
mainly Advances received (-€75,173) and Debts after one year (-€65,787)
- Tangible fixed assets -€55,384
down €55,384 (-6.1%), from €913,413 to €858,029
of which Land and buildings: -€48,756
- Receivables within one year -€13,276
down €13,276 (-17.8%), from €74,395 to €61,119
of which Trade receivables: -€15,016
- Advances received -€75,173
down €75,173 (-52.3%), from €143,784 to €68,611
- Debts after one year -€65,787
down €65,787 (-11.4%), from €577,597 to €511,810
of which Financial debts: -€65,787
- Trade debts -€51,698
down €51,698 (-77.6%), from €66,650 to €14,952
- Short-term financial debts +€29,299
up €29,299 (+4,180%), from €701 to €30,000
- Tax, wage and social debts -€24,339
down €24,339 (-35.1%), from €69,425 to €45,086
- Other operating charges -€15,567
down €15,567 (-60.3%), from €25,826 to €10,259
- Gross operating margin -€11,879
down €11,879 (-9.5%), from €125,128 to €113,249
- Taxes -€8,893
down €8,893 (-68.4%), from €13,005 to €4,112
- Staff costs +€6,702
no longer reported in 2024 (was -€6,702)
- Depreciation +€5,950
up €5,950 (+9.2%), from €64,555 to €70,505
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,223,531 | €1,064,989 | -€158,542 | -13.0% |
| Fixed assets | 21/28 | €915,913 | €860,529 | -€55,384 | -6.0% |
| Tangible fixed assets | 22/27 | €913,413 | €858,029 | -€55,384 | -6.1% |
| Land and buildings | 22 | €881,208 | €832,452 | -€48,756 | -5.5% |
| Plant, machinery and equipment | 23 | €377 | - | -€377 | |
| Furniture and vehicles | 24 | €22,837 | €24,241 | +€1,404 | +6.1% |
| Other tangible fixed assets | 26 | €3,901 | €1,336 | -€2,565 | -65.8% |
| Assets under construction and advance payments | 27 | €5,090 | - | -€5,090 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €307,618 | €204,460 | -€103,158 | -33.5% |
| Amounts receivable within one year | 40/41 | €74,395 | €61,119 | -€13,276 | -17.8% |
| Trade receivables | 40 | €71,479 | €56,463 | -€15,016 | -21.0% |
| Other amounts receivable | 41 | €2,916 | €4,656 | +€1,740 | +59.7% |
| Current investments | 50/53 | €56,437 | €56,437 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €169,577 | €77,420 | -€92,157 | -54.3% |
| Deferred charges and accrued income | 490/1 | €7,209 | €9,484 | +€2,275 | +31.6% |
| Total equity and liabilities | 10/49 | €1,223,531 | €1,064,989 | -€158,542 | -13.0% |
| Equity | 10/15 | €170,956 | €174,827 | +€3,871 | +2.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €150,496 | €154,367 | +€3,871 | +2.6% |
| Distributable reserves | 133 | €150,496 | €154,367 | +€3,871 | +2.6% |
| Amounts payable | 17/49 | €1,052,575 | €890,162 | -€162,413 | -15.4% |
| Amounts payable after more than one year | 17 | €577,597 | €511,810 | -€65,787 | -11.4% |
| Financial debts | 170/4 | €422,597 | €356,810 | -€65,787 | -15.6% |
| Other amounts payable | 178/9 | €155,000 | €155,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €474,978 | €378,352 | -€96,626 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €60,045 | €79,335 | +€19,290 | +32.1% |
| Financial debts | 43 | €701 | €30,000 | +€29,299 | +4,180% |
| Credit institutions | 430/8 | €701 | €30,000 | +€29,299 | +4,180% |
| Trade debts | 44 | €66,650 | €14,952 | -€51,698 | -77.6% |
| Suppliers | 440/4 | €66,650 | €14,952 | -€51,698 | -77.6% |
| Advances received on contracts in progress | 46 | €143,784 | €68,611 | -€75,173 | -52.3% |
| Taxes, remuneration and social security | 45 | €69,425 | €45,086 | -€24,339 | -35.1% |
| Taxes | 450/3 | €69,425 | €45,086 | -€24,339 | -35.1% |
| Other amounts payable | 47/48 | €134,373 | €140,368 | +€5,995 | +4.5% |
| Remuneration, social security and pensions | 62 | -€6,702 | - | +€6,702 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,555 | €70,505 | +€5,950 | +9.2% |
| Other operating charges | 640/8 | €25,826 | €10,259 | -€15,567 | -60.3% |
| Gross operating margin | 9900 | €125,128 | €113,249 | -€11,879 | -9.5% |
| Operating profit (loss) | 9901 | €41,449 | €32,485 | -€8,964 | -21.6% |
| Financial income | 75/76B | €1 | €192 | +€191 | +19,100% |
| Recurring financial income | 75 | €1 | €192 | +€191 | +19,100% |
| Financial charges | 65/66B | €24,108 | €24,694 | +€586 | +2.4% |
| Recurring financial charges | 65 | €24,108 | €24,694 | +€586 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €17,342 | €7,983 | -€9,359 | -54.0% |
| Income taxes | 67/77 | €13,005 | €4,112 | -€8,893 | -68.4% |
| Profit (loss) for the period | 9904 | €4,337 | €3,871 | -€466 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,337 | €3,871 | -€466 | -10.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.