Ezer 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.
Ezer Consulting
Largest movements
- Cash -€19,483
down €19,483 (-99.7%), from €19,535 to €52
mainly Net result for the year (-€17,204) and Trade debts (-€6,863)
- Receivables within one year -€10,528
down €10,528 (-17.9%), from €58,685 to €48,157
of which Trade receivables: -€26,201
- Deferred charges and accrued income -€1,519
down €1,519 (-100%), from €1,519 to €0
- Profit (loss) carried forward -€17,204
new in 2025: -€17,204
- Trade debts -€6,863
down €6,863 (-73.1%), from €9,392 to €2,529
- Tax, wage and social debts -€5,828
down €5,828 (-27.2%), from €21,421 to €15,592
- Other debts -€1,915
down €1,915 (-100%), from €1,915 to €0
- Gross operating margin -€80,713
down €80,713, from €68,490 to -€12,223
- Taxes -€18,239
down €18,239 (-99.0%), from €18,415 to €177
- Financial charges +€1,926
up €1,926 (+71.4%), from €2,697 to €4,623
- Financial income +€1,224
up €1,224 (+249%), from €492 to €1,717
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 | €81,367 | €49,557 | -€31,811 | -39.1% |
| Fixed assets | 21/28 | €1,629 | €1,347 | -€282 | -17.3% |
| Tangible fixed assets | 22/27 | €1,629 | €1,347 | -€282 | -17.3% |
| Plant, machinery and equipment | 23 | €1,629 | €1,347 | -€282 | -17.3% |
| Current assets | 29/58 | €79,739 | €48,210 | -€31,529 | -39.5% |
| Amounts receivable within one year | 40/41 | €58,685 | €48,157 | -€10,528 | -17.9% |
| Trade receivables | 40 | €26,372 | €170 | -€26,201 | -99.4% |
| Other amounts receivable | 41 | €32,314 | €47,987 | +€15,674 | +48.5% |
| Cash at bank and in hand | 54/58 | €19,535 | €52 | -€19,483 | -99.7% |
| Deferred charges and accrued income | 490/1 | €1,519 | €0 | -€1,519 | -100% |
| Total equity and liabilities | 10/49 | €81,367 | €49,557 | -€31,811 | -39.1% |
| Equity | 10/15 | €48,640 | €31,436 | -€17,204 | -35.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,640 | €46,640 | = | 0.0% |
| Distributable reserves | 133 | €46,640 | €46,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,204 | -€17,204 | |
| Amounts payable | 17/49 | €32,727 | €18,121 | -€14,606 | -44.6% |
| Amounts payable within one year | 42/48 | €32,727 | €18,121 | -€14,606 | -44.6% |
| Trade debts | 44 | €9,392 | €2,529 | -€6,863 | -73.1% |
| Suppliers | 440/4 | €9,392 | €2,529 | -€6,863 | -73.1% |
| Taxes, remuneration and social security | 45 | €21,421 | €15,592 | -€5,828 | -27.2% |
| Taxes | 450/3 | €21,421 | €15,592 | -€5,828 | -27.2% |
| Other amounts payable | 47/48 | €1,915 | €0 | -€1,915 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389 | €716 | +€327 | +84.3% |
| Other operating charges | 640/8 | €841 | €1,182 | +€341 | +40.5% |
| Gross operating margin | 9900 | €68,490 | -€12,223 | -€80,713 | |
| Operating profit (loss) | 9901 | €67,260 | -€14,121 | -€81,381 | |
| Financial income | 75/76B | €492 | €1,717 | +€1,224 | +249% |
| Recurring financial income | 75 | €492 | €1,717 | +€1,224 | +249% |
| Financial charges | 65/66B | €2,697 | €4,623 | +€1,926 | +71.4% |
| Recurring financial charges | 65 | €2,697 | €4,623 | +€1,926 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €65,056 | -€17,027 | -€82,083 | |
| Income taxes | 67/77 | €18,415 | €177 | -€18,239 | -99.0% |
| Profit (loss) for the period | 9904 | €46,640 | -€17,204 | -€63,844 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,640 | -€17,204 | -€63,844 |
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 30 October 2026 via checked.be.