EOM CONSULTING: 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.
EOM CONSULTING
Largest movements
- Receivables within one year -€28,486
down €28,486 (-99.5%), from €28,643 to €157
of which Other amounts receivable: -€24,256
- Tangible fixed assets -€5,638
down €5,638 (-29.5%), from €19,118 to €13,480
of which Furniture and vehicles: -€4,686
- Provisions -€24,539
down €24,539 (-100.0%), from €24,539 to €0
- Profit (loss) carried forward -€21,353
down €21,353 (-15.7%), from -€136,295 to -€157,648
- Other debts +€13,720
up €13,720 (+12.0%), from €114,122 to €127,842
- Reserves -€3,730
down €3,730 (-66.7%), from €5,590 to €1,860
of which Tax-exempt reserves: -€3,730
- Trade debts +€1,580
up €1,580 (+16.3%), from €9,669 to €11,248
- Other operating charges +€30,235
new in 2024: €30,235
- Gross operating margin +€18,584
up €18,584, from -€11,356 to €7,228
- Turnover -€6,700
down €6,700 (-51.5%), from €13,000 to €6,300
- Purchases and services -€960
down €960 (-3.1%), from €31,006 to €30,047
- Taxes +€248
new in 2024: €248
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.
Cash bridge derived
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 | €47,968 | €13,644 | -€34,324 | -71.6% |
| Fixed assets | 21/28 | €19,118 | €13,480 | -€5,638 | -29.5% |
| Tangible fixed assets | 22/27 | €19,118 | €13,480 | -€5,638 | -29.5% |
| Plant, machinery and equipment | 23 | €952 | €0 | -€952 | -100.0% |
| Furniture and vehicles | 24 | €18,166 | €13,480 | -€4,686 | -25.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €28,850 | €164 | -€28,686 | -99.4% |
| Amounts receivable within one year | 40/41 | €28,643 | €157 | -€28,486 | -99.5% |
| Trade receivables | 40 | €4,230 | €0 | -€4,230 | -100.0% |
| Other amounts receivable | 41 | €24,413 | €157 | -€24,256 | -99.4% |
| Current investments | 50/53 | €207 | - | -€207 | |
| Cash at bank and in hand | 54/58 | €0 | €7 | +€7 | |
| Total equity and liabilities | 10/49 | €47,968 | €13,644 | -€34,324 | -71.6% |
| Equity | 10/15 | -€112,105 | -€137,188 | -€25,083 | -22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,590 | €1,860 | -€3,730 | -66.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,730 | €0 | -€3,730 | -100.0% |
| Profit (loss) carried forward | 14 | -€136,295 | -€157,648 | -€21,353 | -15.7% |
| Provisions and deferred taxes | 16 | €24,539 | €0 | -€24,539 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €24,539 | €0 | -€24,539 | -100.0% |
| Pensions and similar obligations | 160 | €24,539 | €0 | -€24,539 | -100.0% |
| Amounts payable | 17/49 | €135,534 | €150,832 | +€15,298 | +11.3% |
| Amounts payable after more than one year | 17 | €11,742 | €11,742 | = | 0.0% |
| Other amounts payable | 178/9 | €11,742 | €11,742 | = | 0.0% |
| Amounts payable within one year | 42/48 | €123,792 | €139,090 | +€15,298 | +12.4% |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Trade debts | 44 | €9,669 | €11,248 | +€1,580 | +16.3% |
| Suppliers | 440/4 | €9,669 | €11,248 | +€1,580 | +16.3% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €114,122 | €127,842 | +€13,720 | +12.0% |
| Turnover | 70 | €13,000 | €6,300 | -€6,700 | -51.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €31,006 | €30,047 | -€960 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,603 | €1,603 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €30,235 | +€30,235 | |
| Gross operating margin | 9900 | -€11,356 | €7,228 | +€18,584 | |
| Operating profit (loss) | 9901 | -€12,959 | -€24,610 | -€11,651 | -89.9% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €23 | €231 | +€207 | +889.3% |
| Recurring financial charges | 65 | €23 | €231 | +€207 | +889.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,982 | -€24,835 | -€11,853 | -91.3% |
| Income taxes | 67/77 | - | €248 | +€248 | |
| Profit (loss) for the period | 9904 | -€12,982 | -€25,083 | -€12,101 | -93.2% |
| Transfer from tax-exempt reserves | 789 | - | €3,730 | +€3,730 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,982 | -€21,353 | -€8,371 | -64.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.