IRRERA CONSULT
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 16-01-2026 PDF all 2 filings
Turnover
≈ €75,000
Estimated: probably between €43,000 and €100,000
Total assets
€264,037▼ 1.5%
2024 · €268,035
Net result
€11,347▲ 50.9%
2024 · €7,520
Working capital
-€36,932
2024 · €8,678
Multi-year overview
2024 to 2025, 2 financial yearsOperating result
€22,585
▲ 124%
2025
20242025
Net result
€11,347
▲ 50.9%
2025
middle half of the sector
20242025
Equity
€20,035
▲ 110%
2025
lowest quarter of the sector
20242025
Total assets
€264,037
▼ 1.5%
2025
middle half of the sector
20242025
Debt
€244,002
▼ 5.6%
2025
20242025
Working capital
-€36,932
2025
lowest quarter of the sector
20242025
Solvency
7.6%
▲ 4.0pp
2025
lowest quarter of the sector
20242025
Current ratio
0.08
▼ 1.93
2025
lowest quarter of the sector
20242025
Return on assets (ROA)
4.3%
▲ 1.5pp
2025
middle half of the sector
20242025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20242025
Operating result€10,100-€22,585▲ 124%
Net result€7,520within the sector's middle half-€11,347within the sector's middle half▲ 50.9%
Equity€9,520below the sector's middle half-€20,035below the sector's middle half▲ 110%
Total assets€268,035within the sector's middle half-€264,037within the sector's middle half▼ 1.5%
Debt€258,515-€244,002▼ 5.6%
Working capital€8,678within the sector's middle half--€36,932below the sector's middle half
Solvency3.6%below the sector's middle half-7.6%below the sector's middle half▲ 4.0pp
Current ratio2.02within the sector's middle half-0.08below the sector's middle half▼ 1.93
Return on assets (ROA)2.8%within the sector's middle half-4.3%within the sector's middle half▲ 1.5pp
above
within
below
The sector band is the middle half of the companies in Activities of head offices; management consultancy activities (NACE 70). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2025 is 124% higher than in 2024.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €264,037
Fixed assets
€260,640 ▲ 4.3%
Current assets
€3,397 ▼ 80.2%
Equity and liabilities €264,037
Equity
€20,035 ▲ 110%
Debt
€244,002 ▼ 5.6%
Debt's share of the balance-sheet total falls from 96.4% to 92.4%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€24,942▲
2024 · €10,430
Cash flow
€13,704▲
2024 · €7,850
Debt to equity
12.18▼
2024 · 27.15
ROE
56.6%▼
2024 · 79.0%
Interest coverage
5.25▼
2024 · over 100
Debt ≤ 1 year
€40,329▲
2024 · €8,515
Debt > 1 year
€203,673▼
2024 · €250,000
Income taxes
€6,483▲
2024 · €2,507
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 30-06-2024 | 30-06-2025 |
|---|---|---|
| Tangible fixed assets | - | €12,155 |
| Financial fixed assets | €250,000 | - |
| Depreciation and write-downs of the year | €330 | €2,357 |
Source: notes to the 2024 to 2025 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €330 | €2,357 | ▲ 615% |
| Other operating charges640/8 | - | €636 | - |
| Gross operating margin9900 | €10,430 | €25,579 | ▲ 145% |
| Operating profit (loss)9901 | €10,100 | €22,585 | ▲ 124% |
| Financial charges65/66B | €73 | €4,755 | ▲ 65× |
| Recurring financial charges65 | €73 | €4,755 | ▲ 65× |
| Profit (loss) for the period before taxes9903 | €10,027 | €17,830 | ▲ 77.8% |
| Income taxes67/77 | €2,507 | €6,483 | ▲ 159% |
| Profit (loss) for the period9904 | €7,520 | €11,347 | ▲ 50.9% |
| Profit (loss) for the period to be appropriated9905 | €7,520 | €11,347 | ▲ 50.9% |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Assets | |||
| Total assets20/58 | €268,035 | €264,037 | ▼ 1.5% |
| Formation expenses20 | €842 | - | - |
| Fixed assets21/28 | €250,000 | €260,640 | ▲ 4.3% |
| Tangible fixed assets22/27 | - | €10,640 | - |
| Furniture and vehicles24 | - | €10,640 | - |
| Financial fixed assets28 | €250,000 | €250,000 | = |
| Current assets29/58 | €17,193 | €3,397 | ▼ 80.2% |
| Amounts receivable within one year40/41 | €16,625 | €37 | ▼ 99.8% |
| Trade receivables40 | €16,625 | - | - |
| Other amounts receivable41 | - | €37 | - |
| Cash at bank and in hand54/58 | €568 | €2,822 | ▲ 397% |
| Deferred charges and accrued income490/1 | - | €537 | - |
| Equity and liabilities | |||
| Total equity and liabilities10/49 | €268,035 | €264,037 | ▼ 1.5% |
| Equity10/15 | €9,520 | €20,035 | ▲ 110% |
| Contributions10/11 | €2,000 | €2,000 | = |
| Reserves13 | - | €10,514 | - |
| Distributable reserves133 | - | €10,514 | - |
| Profit (loss) carried forward14 | €7,520 | €7,520 | = |
| Amounts payable17/49 | €258,515 | €244,002 | ▼ 5.6% |
| Amounts payable after more than one year17 | €250,000 | €203,673 | ▼ 18.5% |
| Financial debts170/4 | - | €66,173 | - |
| Other amounts payable178/9 | €250,000 | €137,500 | ▼ 45.0% |
| Amounts payable within one year42/48 | €8,515 | €40,329 | ▲ 374% |
| Current portion of amounts payable after more than one year42 | - | €23,850 | - |
| Trade debts44 | €3,100 | €437 | ▼ 85.9% |
| Suppliers440/4 | €3,100 | €437 | ▼ 85.9% |
| Taxes, remuneration and social security45 | €4,430 | €7,148 | ▲ 61.4% |
| Taxes450/3 | €4,430 | €7,148 | ▲ 61.4% |
| Other amounts payable47/48 | €985 | €8,893 | ▲ 803% |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Profit (loss) for the period9904 | €7,520 | €11,347 | ▲ 50.9% |
| + Depreciation and write-downs630 | €330 | €2,357 | ▲ 615% |
| Operating cash flow (approximation) | €7,850 | €13,704 | ▲ 74.6% |
| Investment in fixed assets (approximation) | - | -€12,997 | - |
| Change in cash | - | €2,254 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.