E-R 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.
E-R Consulting
Largest movements
- Receivables within one year -€24,456
down €24,456 (-95.7%), from €25,568 to €1,112
of which Other amounts receivable: -€24,874
- Other debts -€53,017
down €53,017 (-44.9%), from €118,151 to €65,133
- Profit (loss) carried forward +€21,298
up €21,298 (+1,530%), from €1,392 to €22,691
- Tax, wage and social debts +€15,553
up €15,553 (+448%), from €3,473 to €19,026
- Gross operating margin +€60,587
up €60,587 (+198%), from €30,555 to €91,142
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 | €1,193,147 | €1,172,120 | -€21,028 | -1.8% |
| Fixed assets | 21/28 | €1,164,346 | €1,163,475 | -€870 | -0.1% |
| Tangible fixed assets | 22/27 | €1,959 | €1,089 | -€870 | -44.4% |
| Furniture and vehicles | 24 | €711 | - | -€711 | |
| Other tangible fixed assets | 26 | €1,248 | €1,089 | -€159 | -12.7% |
| Financial fixed assets | 28 | €1,162,386 | €1,162,386 | = | 0.0% |
| Current assets | 29/58 | €28,802 | €8,644 | -€20,157 | -70.0% |
| Amounts receivable within one year | 40/41 | €25,568 | €1,112 | -€24,456 | -95.7% |
| Trade receivables | 40 | €347 | €765 | +€418 | +121% |
| Other amounts receivable | 41 | €25,222 | €348 | -€24,874 | -98.6% |
| Cash at bank and in hand | 54/58 | €680 | €5,021 | +€4,341 | +638% |
| Deferred charges and accrued income | 490/1 | €2,554 | €2,511 | -€43 | -1.7% |
| Total equity and liabilities | 10/49 | €1,193,147 | €1,172,120 | -€21,028 | -1.8% |
| Equity | 10/15 | €34,452 | €55,751 | +€21,298 | +61.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Distributable reserves | 133 | €26,860 | €26,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,392 | €22,691 | +€21,298 | +1,530% |
| Provisions and deferred taxes | 16 | €1,035,532 | €1,029,708 | -€5,824 | -0.6% |
| Provisions for liabilities and charges | 160/5 | €1,035,532 | €1,029,708 | -€5,824 | -0.6% |
| Other liabilities and charges | 164/5 | €1,035,532 | €1,029,708 | -€5,824 | -0.6% |
| Amounts payable | 17/49 | €123,163 | €86,661 | -€36,502 | -29.6% |
| Amounts payable within one year | 42/48 | €123,163 | €86,661 | -€36,502 | -29.6% |
| Trade debts | 44 | €1,539 | €2,501 | +€962 | +62.5% |
| Suppliers | 440/4 | €1,539 | €2,501 | +€962 | +62.5% |
| Taxes, remuneration and social security | 45 | €3,473 | €19,026 | +€15,553 | +448% |
| Taxes | 450/3 | €3,473 | €19,026 | +€15,553 | +448% |
| Other amounts payable | 47/48 | €118,151 | €65,133 | -€53,017 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €941 | €870 | -€71 | -7.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,569 | -€5,824 | -€255 | -4.6% |
| Other operating charges | 640/8 | €1,506 | €1,382 | -€124 | -8.2% |
| Gross operating margin | 9900 | €30,555 | €91,142 | +€60,587 | +198% |
| Operating profit (loss) | 9901 | €33,677 | €94,714 | +€61,036 | +181% |
| Financial charges | 65/66B | €73,670 | €73,297 | -€373 | -0.5% |
| Recurring financial charges | 65 | €73,670 | €73,297 | -€373 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€39,993 | €21,417 | +€61,410 | |
| Income taxes | 67/77 | €129 | €118 | -€11 | -8.4% |
| Profit (loss) for the period | 9904 | -€40,122 | €21,298 | +€61,420 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,122 | €21,298 | +€61,420 |
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 23 October 2026 via checked.be.