EYACAM 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.
EYACAM Consulting
Largest movements
- Cash +€133,472
up €133,472 (+52.9%), from €252,178 to €385,650
mainly Other debts (+€198,843) and Net result for the year (+€75,291)
- Receivables within one year -€53,053
down €53,053 (-99.2%), from €53,460 to €407
of which Trade receivables: -€53,062
- Other debts +€198,843
up €198,843 (+5,674%), from €3,504 to €202,347
- Reserves -€136,437
down €136,437 (-38.7%), from €352,762 to €216,326
of which Distributable reserves: -€136,437
- Tax, wage and social debts +€17,506
up €17,506 (+4,997%), from €350 to €17,856
- Gross operating margin +€152,248
up €152,248, from -€4,993 to €147,256
- Write-downs +€52,977
new in 2025: €52,977
- Taxes +€17,552
up €17,552 (+7,767%), from €226 to €17,778
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 | €306,260 | €386,057 | +€79,797 | +26.1% |
| Fixed assets | 21/28 | €622 | - | -€622 | |
| Tangible fixed assets | 22/27 | €622 | - | -€622 | |
| Other tangible fixed assets | 26 | €622 | - | -€622 | |
| Current assets | 29/58 | €305,638 | €386,057 | +€80,419 | +26.3% |
| Amounts receivable within one year | 40/41 | €53,460 | €407 | -€53,053 | -99.2% |
| Trade receivables | 40 | €53,460 | €398 | -€53,062 | -99.3% |
| Other amounts receivable | 41 | - | €9 | +€9 | |
| Cash at bank and in hand | 54/58 | €252,178 | €385,650 | +€133,472 | +52.9% |
| Total equity and liabilities | 10/49 | €306,260 | €386,057 | +€79,797 | +26.1% |
| Equity | 10/15 | €302,131 | €165,694 | -€136,437 | -45.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €352,762 | €216,326 | -€136,437 | -38.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €350,902 | €214,466 | -€136,437 | -38.9% |
| Profit (loss) carried forward | 14 | -€56,832 | -€56,832 | = | 0.0% |
| Amounts payable | 17/49 | €4,129 | €220,363 | +€216,234 | +5,237% |
| Amounts payable within one year | 42/48 | €4,129 | €220,363 | +€216,234 | +5,237% |
| Trade debts | 44 | €274 | €159 | -€115 | -41.9% |
| Suppliers | 440/4 | €274 | €159 | -€115 | -41.9% |
| Taxes, remuneration and social security | 45 | €350 | €17,856 | +€17,506 | +4,997% |
| Taxes | 450/3 | €350 | €17,856 | +€17,506 | +4,997% |
| Other amounts payable | 47/48 | €3,504 | €202,347 | +€198,843 | +5,674% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,069 | €622 | -€1,447 | -70.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €52,977 | +€52,977 | |
| Other operating charges | 640/8 | €633 | €711 | +€78 | +12.3% |
| Gross operating margin | 9900 | -€4,993 | €147,256 | +€152,248 | |
| Operating profit (loss) | 9901 | -€7,695 | €92,946 | +€100,641 | |
| Financial income | 75/76B | €28 | €318 | +€290 | +1,026% |
| Recurring financial income | 75 | €28 | €318 | +€290 | +1,026% |
| Financial charges | 65/66B | €86 | €195 | +€109 | +127% |
| Recurring financial charges | 65 | €86 | €195 | +€109 | +127% |
| Profit (loss) for the period before taxes | 9903 | -€7,752 | €93,069 | +€100,821 | |
| Income taxes | 67/77 | €226 | €17,778 | +€17,552 | +7,767% |
| Profit (loss) for the period | 9904 | -€7,978 | €75,291 | +€83,269 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,978 | €75,291 | +€83,269 |
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 1 November 2026 via checked.be.