Energetic Management 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.
Energetic Management Consulting
Largest movements
- Cash -€5,115
down €5,115 (-2.1%), from €239,735 to €234,620
mainly Contributions, distributions and other (-€72,800) and Investment in fixed assets (net) (-€2,893)
- Tax, wage and social debts +€10,424
up €10,424 (+505%), from €2,065 to €12,489
- Reserves -€9,790
down €9,790 (-3.4%), from €286,990 to €277,200
- Gross operating margin +€51,691
up €51,691 (+131%), from €39,564 to €91,255
- Taxes +€15,121
up €15,121 (+165%), from €9,185 to €24,305
- Financial income -€1,621
down €1,621 (-37.1%), from €4,367 to €2,746
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 | €308,115 | €306,755 | -€1,360 | -0.4% |
| Fixed assets | 21/28 | €15,080 | €14,851 | -€229 | -1.5% |
| Tangible fixed assets | 22/27 | €10,295 | €10,066 | -€229 | -2.2% |
| Land and buildings | 22 | €7,961 | €6,717 | -€1,244 | -15.6% |
| Plant, machinery and equipment | 23 | - | €2,622 | +€2,622 | |
| Furniture and vehicles | 24 | €2,334 | €727 | -€1,607 | -68.8% |
| Financial fixed assets | 28 | €4,785 | €4,785 | = | 0.0% |
| Current assets | 29/58 | €293,035 | €291,904 | -€1,131 | -0.4% |
| Amounts receivable within one year | 40/41 | €22,243 | €23,683 | +€1,440 | +6.5% |
| Trade receivables | 40 | €17,303 | €23,683 | +€6,380 | +36.9% |
| Other amounts receivable | 41 | €4,940 | €0 | -€4,940 | -100% |
| Current investments | 50/53 | €9,792 | €9,792 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €239,735 | €234,620 | -€5,115 | -2.1% |
| Deferred charges and accrued income | 490/1 | €21,266 | €23,810 | +€2,544 | +12.0% |
| Total equity and liabilities | 10/49 | €308,115 | €306,755 | -€1,360 | -0.4% |
| Equity | 10/15 | €299,393 | €289,603 | -€9,790 | -3.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €286,990 | €277,200 | -€9,790 | -3.4% |
| Distributable reserves | 133 | €286,990 | €277,200 | -€9,790 | -3.4% |
| Profit (loss) carried forward | 14 | €3 | €3 | = | 0.0% |
| Amounts payable | 17/49 | €8,722 | €17,152 | +€8,430 | +96.7% |
| Amounts payable within one year | 42/48 | €8,722 | €17,152 | +€8,430 | +96.7% |
| Trade debts | 44 | €6,657 | €3,874 | -€2,783 | -41.8% |
| Suppliers | 440/4 | €6,657 | €3,874 | -€2,783 | -41.8% |
| Taxes, remuneration and social security | 45 | €2,065 | €12,489 | +€10,424 | +505% |
| Taxes | 450/3 | €2,065 | €12,489 | +€10,424 | +505% |
| Other amounts payable | 47/48 | - | €789 | +€789 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,128 | €3,122 | -€6 | -0.2% |
| Other operating charges | 640/8 | €758 | €917 | +€159 | +21.0% |
| Gross operating margin | 9900 | €39,564 | €91,255 | +€51,691 | +131% |
| Operating profit (loss) | 9901 | €35,678 | €87,216 | +€51,538 | +144% |
| Financial income | 75/76B | €4,367 | €2,746 | -€1,621 | -37.1% |
| Recurring financial income | 75 | €4,367 | €2,746 | -€1,621 | -37.1% |
| Financial charges | 65/66B | €2,459 | €2,647 | +€187 | +7.6% |
| Recurring financial charges | 65 | €2,459 | €2,647 | +€187 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €37,585 | €87,315 | +€49,730 | +132% |
| Income taxes | 67/77 | €9,185 | €24,305 | +€15,121 | +165% |
| Profit (loss) for the period | 9904 | €28,401 | €63,010 | +€34,609 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €28,401 | €63,010 | +€34,609 | +122% |
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 30 October 2026 via checked.be.