ENVIRONMENTAL CONSULTANCY & COORDINATION: what changed
Two fiscal 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.
ENVIRONMENTAL CONSULTANCY & COORDINATION
Largest movements
- Cash -€53,689
down €53,689 (-13.7%), from €392,549 to €338,860
mainly Tax, wage and social debts (-€52,924) and Contributions, distributions and other (-€50,000)
- Tax, wage and social debts -€52,924
down €52,924 (-50.8%), from €104,262 to €51,337
of which Taxes: -€100,424
- Reserves -€5,390
down €5,390 (-1.9%), from €278,095 to €272,705
of which Distributable reserves: -€5,390
- Financial income +€7,600
up €7,600 (+480.7%), from €1,581 to €9,181
- Depreciation -€4,655
down €4,655 (-59.3%), from €7,852 to €3,197
- Taxes +€3,490
up €3,490 (+19.4%), from €17,949 to €21,439
- Gross operating margin -€855
down €855 (-1.4%), from €61,518 to €60,663
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 | €406,655 | €349,393 | -€57,263 | -14.1% |
| Fixed assets | 21/28 | €3,453 | €256 | -€3,197 | -92.6% |
| Tangible fixed assets | 22/27 | €3,453 | €256 | -€3,197 | -92.6% |
| Land and buildings | 22 | €392 | - | -€392 | |
| Plant, machinery and equipment | 23 | €512 | €256 | -€256 | -50.0% |
| Furniture and vehicles | 24 | €2,549 | - | -€2,549 | |
| Current assets | 29/58 | €403,202 | €349,137 | -€54,066 | -13.4% |
| Amounts receivable within one year | 40/41 | €8,241 | €7,832 | -€409 | -5.0% |
| Trade receivables | 40 | €8,241 | €6,636 | -€1,605 | -19.5% |
| Other amounts receivable | 41 | - | €1,197 | +€1,197 | |
| Cash at bank and in hand | 54/58 | €392,549 | €338,860 | -€53,689 | -13.7% |
| Deferred charges and accrued income | 490/1 | €2,412 | €2,445 | +€33 | +1.4% |
| Total equity and liabilities | 10/49 | €406,655 | €349,393 | -€57,263 | -14.1% |
| Equity | 10/15 | €301,365 | €295,974 | -€5,390 | -1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €278,095 | €272,705 | -€5,390 | -1.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €276,235 | €270,845 | -€5,390 | -2.0% |
| Profit (loss) carried forward | 14 | €10,870 | €10,870 | = | 0.0% |
| Amounts payable | 17/49 | €105,290 | €53,418 | -€51,872 | -49.3% |
| Amounts payable within one year | 42/48 | €105,290 | €53,418 | -€51,872 | -49.3% |
| Trade debts | 44 | €568 | €523 | -€45 | -7.9% |
| Suppliers | 440/4 | €568 | €523 | -€45 | -7.9% |
| Taxes, remuneration and social security | 45 | €104,262 | €51,337 | -€52,924 | -50.8% |
| Taxes | 450/3 | €104,262 | €3,837 | -€100,424 | -96.3% |
| Remuneration and social security | 454/9 | - | €47,500 | +€47,500 | |
| Other amounts payable | 47/48 | €461 | €1,558 | +€1,097 | +238.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,852 | €3,197 | -€4,655 | -59.3% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €61,518 | €60,663 | -€855 | -1.4% |
| Operating profit (loss) | 9901 | €53,164 | €56,959 | +€3,795 | +7.1% |
| Financial income | 75/76B | €1,581 | €9,181 | +€7,600 | +480.7% |
| Recurring financial income | 75 | €1,581 | €9,181 | +€7,600 | +480.7% |
| Financial charges | 65/66B | €122 | €92 | -€31 | -25.2% |
| Recurring financial charges | 65 | €122 | €92 | -€31 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €54,623 | €66,049 | +€11,426 | +20.9% |
| Income taxes | 67/77 | €17,949 | €21,439 | +€3,490 | +19.4% |
| Profit (loss) for the period | 9904 | €36,674 | €44,610 | +€7,936 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,674 | €44,610 | +€7,936 | +21.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.