ENERGY SAVING 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.
ENERGY SAVING CONSULTING
Largest movements
- Receivables within one year +€65,557
up €65,557 (+73.2%), from €89,616 to €155,173
of which Trade receivables: +€65,585
- Stocks and contracts -€28,502
down €28,502 (-70.4%), from €40,477 to €11,976
- Deferred charges and accrued income -€27,084
down €27,084 (-96.3%), from €28,134 to €1,050
- Tangible fixed assets +€17,291
new in 2025: €17,291
- Cash -€12,665
down €12,665 (-41.6%), from €30,444 to €17,779
mainly Net result for the year (-€67,024) and Receivables within one year (-€65,557)
- Other debts +€73,528
up €73,528 (+843%), from €8,727 to €82,255
- Profit (loss) carried forward -€67,024
down €67,024 (-67.1%), from -€99,852 to -€166,876
- Advances received -€32,621
down €32,621 (-68.5%), from €47,592 to €14,971
- Trade debts +€15,756
up €15,756 (+17.1%), from €92,036 to €107,792
- Accrued charges and deferred income +€14,971
new in 2025: €14,971
- Gross operating margin +€71,186
up €71,186, from -€49,089 to €22,097
- Write-downs +€32,399
new in 2025: €32,399
- Staff costs +€2,767
up €2,767 (+5.6%), from €49,054 to €51,821
- Financial income -€1,644
down €1,644 (-100%), from €1,644 to €0
- Other operating charges +€820
up €820 (+83.9%), from €978 to €1,799
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 | €192,893 | €206,284 | +€13,391 | +6.9% |
| Fixed assets | 21/28 | €4,222 | €20,306 | +€16,084 | +381% |
| Intangible fixed assets | 21 | €4,222 | €3,015 | -€1,207 | -28.6% |
| Tangible fixed assets | 22/27 | - | €17,291 | +€17,291 | |
| Assets under construction and advance payments | 27 | - | €17,291 | +€17,291 | |
| Current assets | 29/58 | €188,671 | €185,978 | -€2,693 | -1.4% |
| Stocks and contracts in progress | 3 | €40,477 | €11,976 | -€28,502 | -70.4% |
| Stocks | 30/36 | €40,477 | €11,976 | -€28,502 | -70.4% |
| Amounts receivable within one year | 40/41 | €89,616 | €155,173 | +€65,557 | +73.2% |
| Trade receivables | 40 | €89,560 | €155,145 | +€65,585 | +73.2% |
| Other amounts receivable | 41 | €55 | €28 | -€27 | -48.8% |
| Cash at bank and in hand | 54/58 | €30,444 | €17,779 | -€12,665 | -41.6% |
| Deferred charges and accrued income | 490/1 | €28,134 | €1,050 | -€27,084 | -96.3% |
| Total equity and liabilities | 10/49 | €192,893 | €206,284 | +€13,391 | +6.9% |
| Equity | 10/15 | €32,148 | -€34,876 | -€67,024 | |
| Contributions | 10/11 | €132,000 | €132,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,852 | -€166,876 | -€67,024 | -67.1% |
| Amounts payable | 17/49 | €160,745 | €241,160 | +€80,415 | +50.0% |
| Amounts payable within one year | 42/48 | €160,745 | €226,189 | +€65,444 | +40.7% |
| Trade debts | 44 | €92,036 | €107,792 | +€15,756 | +17.1% |
| Suppliers | 440/4 | €92,036 | €107,792 | +€15,756 | +17.1% |
| Advances received on contracts in progress | 46 | €47,592 | €14,971 | -€32,621 | -68.5% |
| Taxes, remuneration and social security | 45 | €12,390 | €21,171 | +€8,781 | +70.9% |
| Taxes | 450/3 | €5,447 | €12,716 | +€7,269 | +133% |
| Remuneration and social security | 454/9 | €6,943 | €8,454 | +€1,512 | +21.8% |
| Other amounts payable | 47/48 | €8,727 | €82,255 | +€73,528 | +843% |
| Accrued charges and deferred income | 492/3 | - | €14,971 | +€14,971 | |
| Remuneration, social security and pensions | 62 | €49,054 | €51,821 | +€2,767 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,207 | €1,207 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €32,399 | +€32,399 | |
| Other operating charges | 640/8 | €978 | €1,799 | +€820 | +83.9% |
| Gross operating margin | 9900 | -€49,089 | €22,097 | +€71,186 | |
| Operating profit (loss) | 9901 | -€100,329 | -€65,129 | +€35,200 | +35.1% |
| Financial income | 75/76B | €1,644 | €0 | -€1,644 | -100% |
| Recurring financial income | 75 | €1,644 | €0 | -€1,644 | -100% |
| Financial charges | 65/66B | €1,109 | €1,895 | +€787 | +71.0% |
| Recurring financial charges | 65 | €1,109 | €1,895 | +€787 | +71.0% |
| Profit (loss) for the period before taxes | 9903 | -€99,793 | -€67,024 | +€32,769 | +32.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€99,793 | -€67,024 | +€32,769 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€99,793 | -€67,024 | +€32,769 | +32.8% |
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 31 October 2026 via checked.be.