Eva Moens Consult: 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.
What changed
Eva Moens Consult
NACE 85.599, Other education
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€223,946
2024 · €178,125+€45,821
Equity
€906,857
2024 · €797,474+€109,383
Cash
€235,868
2024 · €184,919+€50,949
Balance sheet total
€1.3m
2024 · €1.3m+€59,089
Largest movements
Assets
- Cash +€50,949
up €50,949 (+27.6%), from €184,919 to €235,868
mainly Net result for the year (+€223,946) and Depreciation (+€62,222)
Equity and liabilities
- Reserves +€109,383
up €109,383 (+13.9%), from €785,074 to €894,457
- Debts after one year -€37,580
down €37,580 (-10.9%), from €344,353 to €306,773
- Tax, wage and social debts -€23,927
down €23,927 (-50.3%), from €47,534 to €23,607
of which Taxes: -€24,219
- Trade debts +€16,743
up €16,743 (+37.0%), from €45,278 to €62,021
Income statement
- Gross operating margin +€95,376
up €95,376 (+23.2%), from €411,715 to €507,091
- Write-downs +€33,635
new in 2025: €33,635
- Taxes +€19,989
up €19,989 (+24.9%), from €80,234 to €100,223
- Financial income +€11,446
up €11,446 (+39,620%), from €29 to €11,475
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.
Result 2024
€178,125
Gross operating margin
+€95,376
Staff costs
-€4,014
Depreciation
-€1,537
Write-downs
-€33,635
Other operating charges
-€2,335
Financial income
+€11,446
Financial charges
+€507
Taxes
-€19,989
Result 2025
€223,946
raises the resultlowers the result
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.
From operations
+€286,946
Investment
-€84,391
Financing
-€151,606
Cash 2024
€184,919
From operations (derived)
+€286,946
Net result for the year
+€223,946
Depreciation
+€62,222
Receivables within one year
+€12,654
Deferred charges and accrued income
+€1,375
Trade debts
+€16,743
Tax, wage and social debts
-€23,927
Other debts
-€6,068
Accrued charges and deferred income
+€2
Investment (derived)
-€84,391
Investment in fixed assets (net)
-€74,391
Current investments
-€10,000
Financing
-€151,606
Debts after one year
-€37,580
Current portion of long-term debt
+€536
Contributions, distributions and other
-€114,562
Cash 2025
€235,868
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,283,966 | €1,343,055 | +€59,089 | +4.6% |
| Fixed assets | 21/28 | €533,346 | €545,515 | +€12,169 | +2.3% |
| Tangible fixed assets | 22/27 | €533,346 | €545,515 | +€12,169 | +2.3% |
| Land and buildings | 22 | €487,258 | €444,002 | -€43,255 | -8.9% |
| Plant, machinery and equipment | 23 | €20,878 | €20,225 | -€654 | -3.1% |
| Furniture and vehicles | 24 | €25,210 | €81,288 | +€56,078 | +222% |
| Current assets | 29/58 | €750,620 | €797,539 | +€46,920 | +6.3% |
| Amounts receivable within one year | 40/41 | €210,553 | €197,899 | -€12,654 | -6.0% |
| Trade receivables | 40 | €153,549 | €155,365 | +€1,817 | +1.2% |
| Other amounts receivable | 41 | €57,004 | €42,533 | -€14,471 | -25.4% |
| Current investments | 50/53 | €350,000 | €360,000 | +€10,000 | +2.9% |
| Cash at bank and in hand | 54/58 | €184,919 | €235,868 | +€50,949 | +27.6% |
| Deferred charges and accrued income | 490/1 | €5,147 | €3,773 | -€1,375 | -26.7% |
| Total equity and liabilities | 10/49 | €1,283,966 | €1,343,055 | +€59,089 | +4.6% |
| Equity | 10/15 | €797,474 | €906,857 | +€109,383 | +13.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €785,074 | €894,457 | +€109,383 | +13.9% |
| Distributable reserves | 133 | €785,074 | €894,457 | +€109,383 | +13.9% |
| Amounts payable | 17/49 | €486,491 | €436,197 | -€50,294 | -10.3% |
| Amounts payable after more than one year | 17 | €344,353 | €306,773 | -€37,580 | -10.9% |
| Financial debts | 170/4 | €344,353 | €306,773 | -€37,580 | -10.9% |
| Amounts payable within one year | 42/48 | €140,825 | €128,108 | -€12,716 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €37,044 | €37,580 | +€536 | +1.4% |
| Trade debts | 44 | €45,278 | €62,021 | +€16,743 | +37.0% |
| Suppliers | 440/4 | €45,278 | €62,021 | +€16,743 | +37.0% |
| Taxes, remuneration and social security | 45 | €47,534 | €23,607 | -€23,927 | -50.3% |
| Taxes | 450/3 | €36,002 | €11,783 | -€24,219 | -67.3% |
| Remuneration and social security | 454/9 | €11,532 | €11,824 | +€292 | +2.5% |
| Other amounts payable | 47/48 | €10,968 | €4,901 | -€6,068 | -55.3% |
| Accrued charges and deferred income | 492/3 | €1,314 | €1,316 | +€2 | +0.1% |
| Non-recurring operating income | 76A | €2,137 | €25,305 | +€23,168 | +1,084% |
| Remuneration, social security and pensions | 62 | €84,107 | €88,121 | +€4,014 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,685 | €62,222 | +€1,537 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €33,635 | +€33,635 | |
| Other operating charges | 640/8 | €2,540 | €4,875 | +€2,335 | +91.9% |
| Gross operating margin | 9900 | €411,715 | €507,091 | +€95,376 | +23.2% |
| Operating profit (loss) | 9901 | €264,382 | €318,239 | +€53,856 | +20.4% |
| Financial income | 75/76B | €29 | €11,475 | +€11,446 | +39,620% |
| Recurring financial income | 75 | €29 | €11,475 | +€11,446 | +39,620% |
| Financial charges | 65/66B | €6,052 | €5,545 | -€507 | -8.4% |
| Recurring financial charges | 65 | €6,052 | €5,545 | -€507 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €258,359 | €324,168 | +€65,809 | +25.5% |
| Income taxes | 67/77 | €80,234 | €100,223 | +€19,989 | +24.9% |
| Profit (loss) for the period | 9904 | €178,125 | €223,946 | +€45,821 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €178,125 | €223,946 | +€45,821 | +25.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.