EYR CONSULT: 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.
EYR CONSULT
Largest movements
- Receivables within one year -€52,799
down €52,799 (-65.2%), from €81,010 to €28,212
of which Trade receivables: -€54,841
- Cash +€26,134
up €26,134 (+90.1%), from €29,010 to €55,145
mainly Net result for the year (+€91,486) and Receivables within one year (+€52,799)
- Deferred charges and accrued income +€9,787
up €9,787 (+106.9%), from €9,155 to €18,941
- Other debts +€52,605
up €52,605 (+664.8%), from €7,913 to €60,518
- Trade debts -€49,241
down €49,241 (-93.0%), from €52,921 to €3,680
- Debts after one year -€22,327
down €22,327 (-17.2%), from €129,847 to €107,520
- Profit (loss) carried forward +€15,736
up €15,736 (+4.2%), from €375,864 to €391,601
- Tax, wage and social debts -€13,995
down €13,995 (-34.5%), from €40,548 to €26,552
- Gross operating margin +€12,378
up €12,378 (+23.9%), from €51,775 to €64,154
- Other operating charges -€10,962
down €10,962 (-87.5%), from €12,531 to €1,569
- Taxes +€1,593
up €1,593 (+12.6%), from €12,627 to €14,220
- Financial charges -€1,514
down €1,514 (-17.8%), from €8,496 to €6,983
- Financial income -€1,167
down €1,167 (-2.3%), from €51,271 to €50,104
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 | €679,176 | €662,298 | -€16,878 | -2.5% |
| Fixed assets | 21/28 | €560,000 | €560,000 | = | 0.0% |
| Financial fixed assets | 28 | €560,000 | €560,000 | = | 0.0% |
| Current assets | 29/58 | €119,176 | €102,298 | -€16,878 | -14.2% |
| Amounts receivable within one year | 40/41 | €81,010 | €28,212 | -€52,799 | -65.2% |
| Trade receivables | 40 | €78,527 | €23,686 | -€54,841 | -69.8% |
| Other amounts receivable | 41 | €2,483 | €4,526 | +€2,043 | +82.3% |
| Cash at bank and in hand | 54/58 | €29,010 | €55,145 | +€26,134 | +90.1% |
| Deferred charges and accrued income | 490/1 | €9,155 | €18,941 | +€9,787 | +106.9% |
| Total equity and liabilities | 10/49 | €679,176 | €662,298 | -€16,878 | -2.5% |
| Equity | 10/15 | €425,964 | €441,701 | +€15,736 | +3.7% |
| Contributions | 10/11 | €50,100 | €50,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €375,864 | €391,601 | +€15,736 | +4.2% |
| Amounts payable | 17/49 | €253,211 | €220,598 | -€32,614 | -12.9% |
| Amounts payable after more than one year | 17 | €129,847 | €107,520 | -€22,327 | -17.2% |
| Financial debts | 170/4 | €129,847 | €107,520 | -€22,327 | -17.2% |
| Amounts payable within one year | 42/48 | €123,364 | €113,078 | -€10,287 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €21,982 | €22,327 | +€345 | +1.6% |
| Trade debts | 44 | €52,921 | €3,680 | -€49,241 | -93.0% |
| Suppliers | 440/4 | €52,921 | €3,680 | -€49,241 | -93.0% |
| Taxes, remuneration and social security | 45 | €40,548 | €26,552 | -€13,995 | -34.5% |
| Taxes | 450/3 | €40,548 | €26,552 | -€13,995 | -34.5% |
| Other amounts payable | 47/48 | €7,913 | €60,518 | +€52,605 | +664.8% |
| Other operating charges | 640/8 | €12,531 | €1,569 | -€10,962 | -87.5% |
| Gross operating margin | 9900 | €51,775 | €64,154 | +€12,378 | +23.9% |
| Operating profit (loss) | 9901 | €39,245 | €62,585 | +€23,340 | +59.5% |
| Financial income | 75/76B | €51,271 | €50,104 | -€1,167 | -2.3% |
| Recurring financial income | 75 | €51,271 | €50,104 | -€1,167 | -2.3% |
| Financial charges | 65/66B | €8,496 | €6,983 | -€1,514 | -17.8% |
| Recurring financial charges | 65 | €8,496 | €6,983 | -€1,514 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €82,019 | €105,706 | +€23,687 | +28.9% |
| Income taxes | 67/77 | €12,627 | €14,220 | +€1,593 | +12.6% |
| Profit (loss) for the period | 9904 | €69,392 | €91,486 | +€22,094 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,392 | €91,486 | +€22,094 | +31.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.