EZ-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.
EZ-CONSULT
Largest movements
- Cash -€154,151
down €154,151 (-88.6%), from €174,064 to €19,913
mainly Investment in fixed assets (net) (-€158,105) and Receivables within one year (-€86,517)
- Receivables within one year +€86,517
up €86,517 (+149%), from €58,098 to €144,614
of which Trade receivables: +€53,518
- Tangible fixed assets +€57,409
up €57,409 (+3.6%), from €1.6m to €1.7m
of which Land and buildings: +€46,135
- Current portion of long-term debt +€81,377
up €81,377 (+2,859%), from €2,846 to €84,222
- Trade debts -€72,448
no longer reported in 2024 (was €72,448)
- Other debts +€62,233
up €62,233 (+4,846%), from €1,284 to €63,517
- Debts after one year -€58,670
down €58,670 (-5.1%), from €1.2m to €1.1m
- Tax, wage and social debts -€24,447
down €24,447 (-97.0%), from €25,202 to €755
of which Taxes: -€24,689
- Gross operating margin +€24,197
up €24,197 (+22.1%), from €109,453 to €133,650
- Financial charges +€14,673
up €14,673 (+55.1%), from €26,608 to €41,280
- Provisions +€7,500
no longer reported in 2024 (was -€7,500)
- Depreciation +€2,337
up €2,337 (+2.4%), from €98,791 to €101,128
- Staff costs -€1,500
no longer reported in 2024 (was €1,500)
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.
Derived cash bridge
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 | €1,846,801 | €1,837,393 | -€9,408 | -0.5% |
| Fixed assets | 21/28 | €1,614,639 | €1,671,615 | +€56,977 | +3.5% |
| Intangible fixed assets | 21 | €1,728 | €1,296 | -€432 | -25.0% |
| Tangible fixed assets | 22/27 | €1,612,911 | €1,670,320 | +€57,409 | +3.6% |
| Land and buildings | 22 | €1,537,572 | €1,583,707 | +€46,135 | +3.0% |
| Plant, machinery and equipment | 23 | €52,783 | €53,636 | +€853 | +1.6% |
| Furniture and vehicles | 24 | €22,556 | €32,977 | +€10,420 | +46.2% |
| Current assets | 29/58 | €232,162 | €165,778 | -€66,385 | -28.6% |
| Amounts receivable within one year | 40/41 | €58,098 | €144,614 | +€86,517 | +149% |
| Trade receivables | 40 | €58,098 | €111,616 | +€53,518 | +92.1% |
| Other amounts receivable | 41 | - | €32,999 | +€32,999 | |
| Cash at bank and in hand | 54/58 | €174,064 | €19,913 | -€154,151 | -88.6% |
| Deferred charges and accrued income | 490/1 | - | €1,250 | +€1,250 | |
| Total equity and liabilities | 10/49 | €1,846,801 | €1,837,393 | -€9,408 | -0.5% |
| Equity | 10/15 | €514,998 | €508,613 | -€6,385 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €508,798 | €502,413 | -€6,385 | -1.3% |
| Tax-exempt reserves | 132 | €189,062 | €176,458 | -€12,604 | -6.7% |
| Distributable reserves | 133 | €319,736 | €325,955 | +€6,220 | +1.9% |
| Provisions and deferred taxes | 16 | €79,416 | €74,121 | -€5,294 | -6.7% |
| Deferred taxes | 168 | €79,416 | €74,121 | -€5,294 | -6.7% |
| Amounts payable | 17/49 | €1,252,387 | €1,254,659 | +€2,271 | +0.2% |
| Amounts payable after more than one year | 17 | €1,150,607 | €1,091,936 | -€58,670 | -5.1% |
| Financial debts | 170/4 | €1,150,607 | €1,091,936 | -€58,670 | -5.1% |
| Amounts payable within one year | 42/48 | €101,781 | €148,495 | +€46,714 | +45.9% |
| Current portion of amounts payable after more than one year | 42 | €2,846 | €84,222 | +€81,377 | +2,859% |
| Trade debts | 44 | €72,448 | - | -€72,448 | |
| Suppliers | 440/4 | €72,448 | - | -€72,448 | |
| Taxes, remuneration and social security | 45 | €25,202 | €755 | -€24,447 | -97.0% |
| Taxes | 450/3 | €25,202 | €513 | -€24,689 | -98.0% |
| Remuneration and social security | 454/9 | - | €242 | +€242 | |
| Other amounts payable | 47/48 | €1,284 | €63,517 | +€62,233 | +4,846% |
| Accrued charges and deferred income | 492/3 | - | €14,227 | +€14,227 | |
| Non-recurring operating income | 76A | - | €18,159 | +€18,159 | |
| Remuneration, social security and pensions | 62 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,791 | €101,128 | +€2,337 | +2.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€7,500 | - | +€7,500 | |
| Other operating charges | 640/8 | €2,479 | €2,442 | -€37 | -1.5% |
| Gross operating margin | 9900 | €109,453 | €133,650 | +€24,197 | +22.1% |
| Operating profit (loss) | 9901 | €14,183 | €30,080 | +€15,898 | +112% |
| Financial income | 75/76B | €329 | €208 | -€122 | -37.0% |
| Recurring financial income | 75 | €329 | €208 | -€122 | -37.0% |
| Financial charges | 65/66B | €26,608 | €41,280 | +€14,673 | +55.1% |
| Recurring financial charges | 65 | €26,608 | €41,280 | +€14,673 | +55.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,096 | -€10,992 | +€1,103 | +9.1% |
| Transfer from deferred taxes | 780 | €5,294 | €5,294 | = | 0.0% |
| Income taxes | 67/77 | €528 | €687 | +€159 | +30.1% |
| Profit (loss) for the period | 9904 | -€7,329 | -€6,385 | +€944 | +12.9% |
| Transfer from tax-exempt reserves | 789 | €12,604 | €12,604 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,275 | €6,220 | +€944 | +17.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.