Caerus 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.
Caerus Consulting
Largest movements
- Receivables within one year +€91,705
up €91,705 (+1506.7%), from €6,086 to €97,792
of which Trade receivables: +€90,521
- Cash -€34,360
down €34,360 (-86.5%), from €39,739 to €5,378
mainly Receivables within one year (-€91,705) and Trade debts (-€2,987)
- Deferred charges and accrued income -€3,921
down €3,921 (-41.3%), from €9,494 to €5,572
- Tangible fixed assets -€3,540
down €3,540 (-23.0%), from €15,387 to €11,848
of which Furniture and vehicles: -€2,252
- Other debts +€33,167
up €33,167 (+148.7%), from €22,301 to €55,468
- Reserves +€9,603
up €9,603 (+21.1%), from €45,509 to €55,112
- Profit (loss) carried forward +€7,723
up €7,723, from -€7,723 to €0
- Trade debts -€2,987
down €2,987 (-51.3%), from €5,824 to €2,837
- Accrued charges and deferred income +€1,937
up €1,937 (+86.0%), from €2,252 to €4,189
- Gross operating margin +€320,943
up €320,943, from -€21,783 to €299,160
- Write-downs +€313,164
new in 2026: €313,164
- Financial income +€40,508
up €40,508 (+4439.8%), from €912 to €41,420
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,706 | €120,830 | +€50,124 | +70.9% |
| Fixed assets | 21/28 | €15,387 | €12,088 | -€3,300 | -21.4% |
| Tangible fixed assets | 22/27 | €15,387 | €11,848 | -€3,540 | -23.0% |
| Plant, machinery and equipment | 23 | €8,640 | €7,352 | -€1,288 | -14.9% |
| Furniture and vehicles | 24 | €6,747 | €4,495 | -€2,252 | -33.4% |
| Financial fixed assets | 28 | - | €240 | +€240 | |
| Current assets | 29/58 | €55,319 | €108,742 | +€53,423 | +96.6% |
| Amounts receivable within one year | 40/41 | €6,086 | €97,792 | +€91,705 | +1506.7% |
| Trade receivables | 40 | €5,729 | €96,251 | +€90,521 | +1580.0% |
| Other amounts receivable | 41 | €357 | €1,541 | +€1,184 | +331.6% |
| Cash at bank and in hand | 54/58 | €39,739 | €5,378 | -€34,360 | -86.5% |
| Deferred charges and accrued income | 490/1 | €9,494 | €5,572 | -€3,921 | -41.3% |
| Total equity and liabilities | 10/49 | €70,706 | €120,830 | +€50,124 | +70.9% |
| Equity | 10/15 | €39,785 | €57,112 | +€17,327 | +43.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,509 | €55,112 | +€9,603 | +21.1% |
| Distributable reserves | 133 | €45,509 | €55,112 | +€9,603 | +21.1% |
| Profit (loss) carried forward | 14 | -€7,723 | €0 | +€7,723 | |
| Amounts payable | 17/49 | €30,921 | €63,718 | +€32,797 | +106.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €28,669 | €59,529 | +€30,860 | +107.6% |
| Financial debts | 43 | €544 | €337 | -€207 | -38.0% |
| Credit institutions | 430/8 | €544 | €337 | -€207 | -38.0% |
| Trade debts | 44 | €5,824 | €2,837 | -€2,987 | -51.3% |
| Suppliers | 440/4 | €5,824 | €2,837 | -€2,987 | -51.3% |
| Taxes, remuneration and social security | 45 | €0 | €887 | +€887 | |
| Taxes | 450/3 | €0 | €887 | +€887 | |
| Other amounts payable | 47/48 | €22,301 | €55,468 | +€33,167 | +148.7% |
| Accrued charges and deferred income | 492/3 | €2,252 | €4,189 | +€1,937 | +86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,535 | €4,635 | +€101 | +2.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €313,164 | +€313,164 | |
| Other operating charges | 640/8 | €1,241 | €1,238 | -€3 | -0.2% |
| Gross operating margin | 9900 | -€21,783 | €299,160 | +€320,943 | |
| Operating profit (loss) | 9901 | -€27,558 | -€19,877 | +€7,681 | +27.9% |
| Financial income | 75/76B | €912 | €41,420 | +€40,508 | +4439.8% |
| Recurring financial income | 75 | €912 | €41,420 | +€40,508 | +4439.8% |
| Financial charges | 65/66B | €3,631 | €3,030 | -€602 | -16.6% |
| Recurring financial charges | 65 | €3,631 | €3,030 | -€602 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€30,277 | €18,514 | +€48,791 | |
| Income taxes | 67/77 | €244 | €1,187 | +€943 | +386.5% |
| Profit (loss) for the period | 9904 | -€30,521 | €17,327 | +€47,848 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,521 | €17,327 | +€47,848 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.