EUK 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.
EUK CONSULTING
Largest movements
- Receivables within one year -€63,272
down €63,272 (-40.8%), from €155,229 to €91,957
of which Trade receivables: -€62,582
- Cash -€62,050
down €62,050 (-87.9%), from €70,599 to €8,550
mainly Net result for the year (-€52,006) and Current portion of long-term debt (-€46,942)
- Tangible fixed assets -€41,883
down €41,883 (-6.3%), from €668,350 to €626,468
of which Land and buildings: -€35,045
- Profit (loss) carried forward -€52,006
down €52,006 (-18.3%), from €283,586 to €231,580
- Current portion of long-term debt -€46,942
down €46,942 (-58.1%), from €80,781 to €33,839
- Debts after one year -€38,839
down €38,839 (-9.2%), from €421,046 to €382,207
of which Financial debts: -€33,839
- Trade debts -€20,859
no longer reported in 2025 (was €20,859)
- Tax, wage and social debts -€12,844
down €12,844 (-41.5%), from €30,965 to €18,121
of which Remuneration and social security: -€9,402
- Turnover -€421,495
down €421,495 (-50.8%), from €829,511 to €408,016
- Gross operating margin -€314,647
down €314,647 (-67.4%), from €466,623 to €151,976
- Staff costs -€292,436
down €292,436 (-68.5%), from €426,934 to €134,498
- Purchases and services -€106,206
down €106,206 (-29.3%), from €362,888 to €256,682
- Other operating charges -€32,021
down €32,021 (-73.4%), from €43,636 to €11,614
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 | €1,081,221 | €909,720 | -€171,501 | -15.9% |
| Fixed assets | 21/28 | €668,766 | €628,115 | -€40,651 | -6.1% |
| Intangible fixed assets | 21 | - | €1,647 | +€1,647 | |
| Tangible fixed assets | 22/27 | €668,350 | €626,468 | -€41,883 | -6.3% |
| Land and buildings | 22 | €651,932 | €616,887 | -€35,045 | -5.4% |
| Furniture and vehicles | 24 | €16,419 | €9,580 | -€6,838 | -41.6% |
| Financial fixed assets | 28 | €416 | - | -€416 | |
| Current assets | 29/58 | €412,455 | €281,605 | -€130,850 | -31.7% |
| Amounts receivable within one year | 40/41 | €155,229 | €91,957 | -€63,272 | -40.8% |
| Trade receivables | 40 | €154,107 | €91,525 | -€62,582 | -40.6% |
| Other amounts receivable | 41 | €1,122 | €433 | -€689 | -61.4% |
| Current investments | 50/53 | €175,223 | €175,223 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,599 | €8,550 | -€62,050 | -87.9% |
| Deferred charges and accrued income | 490/1 | €11,404 | €5,875 | -€5,529 | -48.5% |
| Total equity and liabilities | 10/49 | €1,081,221 | €909,720 | -€171,501 | -15.9% |
| Equity | 10/15 | €527,559 | €475,553 | -€52,006 | -9.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €181,473 | €181,473 | = | 0.0% |
| Non-distributable reserves | 130/1 | €181,473 | €181,473 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Own shares acquired | 1312 | €175,223 | €175,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | €283,586 | €231,580 | -€52,006 | -18.3% |
| Amounts payable | 17/49 | €553,663 | €434,167 | -€119,495 | -21.6% |
| Amounts payable after more than one year | 17 | €421,046 | €382,207 | -€38,839 | -9.2% |
| Financial debts | 170/4 | €356,046 | €322,207 | -€33,839 | -9.5% |
| Other amounts payable | 178/9 | €65,000 | €60,000 | -€5,000 | -7.7% |
| Amounts payable within one year | 42/48 | €132,605 | €51,960 | -€80,645 | -60.8% |
| Current portion of amounts payable after more than one year | 42 | €80,781 | €33,839 | -€46,942 | -58.1% |
| Trade debts | 44 | €20,859 | - | -€20,859 | |
| Suppliers | 440/4 | €20,859 | - | -€20,859 | |
| Taxes, remuneration and social security | 45 | €30,965 | €18,121 | -€12,844 | -41.5% |
| Taxes | 450/3 | €13,835 | €10,393 | -€3,442 | -24.9% |
| Remuneration and social security | 454/9 | €17,130 | €7,728 | -€9,402 | -54.9% |
| Accrued charges and deferred income | 492/3 | €11 | - | -€11 | |
| Turnover | 70 | €829,511 | €408,016 | -€421,495 | -50.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €362,888 | €256,682 | -€106,206 | -29.3% |
| Remuneration, social security and pensions | 62 | €426,934 | €134,498 | -€292,436 | -68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,307 | €41,980 | -€3,327 | -7.3% |
| Other operating charges | 640/8 | €43,636 | €11,614 | -€32,021 | -73.4% |
| Gross operating margin | 9900 | €466,623 | €151,976 | -€314,647 | -67.4% |
| Operating profit (loss) | 9901 | -€49,254 | -€36,116 | +€13,138 | +26.7% |
| Financial income | 75/76B | €76 | €1,610 | +€1,535 | +2,028% |
| Recurring financial income | 75 | €76 | €1,610 | +€1,535 | +2,028% |
| Financial charges | 65/66B | €33,987 | €17,543 | -€16,444 | -48.4% |
| Recurring financial charges | 65 | €33,987 | €17,543 | -€16,444 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | -€83,165 | -€52,049 | +€31,116 | +37.4% |
| Income taxes | 67/77 | -€1,374 | -€43 | +€1,331 | +96.9% |
| Profit (loss) for the period | 9904 | -€81,791 | -€52,006 | +€29,785 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,791 | -€52,006 | +€29,785 | +36.4% |
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 20 October 2026 via checked.be.