E.R.S. 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.
E.R.S. CONSULT
Largest movements
- Tangible fixed assets -€17,277
down €17,277 (-2.6%), from €653,227 to €635,950
of which Land and buildings: -€17,903
- Cash -€8,449
down €8,449 (-90.2%), from €9,364 to €915
mainly Other debts (-€73,231) and Investment in fixed assets (net) (-€7,803)
- Other debts -€73,231
down €73,231 (-66.8%), from €109,591 to €36,361
- Profit (loss) carried forward +€30,021
up €30,021 (+53.7%), from €55,929 to €85,950
- Tax, wage and social debts +€8,559
up €8,559 (+259%), from €3,301 to €11,860
- Gross operating margin +€26,595
up €26,595 (+41.0%), from €64,914 to €91,509
- Taxes +€10,949
up €10,949 (+94.8%), from €11,554 to €22,503
- Financial charges -€5,728
down €5,728 (-36.0%), from €15,922 to €10,194
- Other operating charges -€3,063
down €3,063 (-45.0%), from €6,806 to €3,743
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 | €663,369 | €638,214 | -€25,155 | -3.8% |
| Fixed assets | 21/28 | €653,227 | €635,950 | -€17,277 | -2.6% |
| Tangible fixed assets | 22/27 | €653,227 | €635,950 | -€17,277 | -2.6% |
| Land and buildings | 22 | €627,168 | €609,266 | -€17,903 | -2.9% |
| Plant, machinery and equipment | 23 | €1,695 | €1,446 | -€248 | -14.7% |
| Furniture and vehicles | 24 | €24,364 | €25,238 | +€874 | +3.6% |
| Current assets | 29/58 | €10,142 | €2,264 | -€7,878 | -77.7% |
| Amounts receivable within one year | 40/41 | €779 | €1,349 | +€571 | +73.3% |
| Other amounts receivable | 41 | €779 | €1,349 | +€571 | +73.3% |
| Cash at bank and in hand | 54/58 | €9,364 | €915 | -€8,449 | -90.2% |
| Total equity and liabilities | 10/49 | €663,369 | €638,214 | -€25,155 | -3.8% |
| Equity | 10/15 | €190,377 | €220,398 | +€30,021 | +15.8% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Reserves | 13 | €133,348 | €133,348 | +€0 | 0.0% |
| Distributable reserves | 133 | €133,348 | €133,348 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €55,929 | €85,950 | +€30,021 | +53.7% |
| Amounts payable | 17/49 | €472,992 | €417,816 | -€55,176 | -11.7% |
| Amounts payable after more than one year | 17 | €307,035 | €311,373 | +€4,338 | +1.4% |
| Financial debts | 170/4 | €307,035 | €311,373 | +€4,338 | +1.4% |
| Amounts payable within one year | 42/48 | €165,957 | €106,443 | -€59,514 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €38,976 | €44,551 | +€5,576 | +14.3% |
| Financial debts | 43 | €6,152 | €6,152 | = | 0.0% |
| Credit institutions | 430/8 | €6,152 | €6,152 | = | 0.0% |
| Trade debts | 44 | €7,937 | €7,519 | -€418 | -5.3% |
| Suppliers | 440/4 | €7,937 | €7,519 | -€418 | -5.3% |
| Taxes, remuneration and social security | 45 | €3,301 | €11,860 | +€8,559 | +259% |
| Taxes | 450/3 | €3,301 | €11,860 | +€8,559 | +259% |
| Other amounts payable | 47/48 | €109,591 | €36,361 | -€73,231 | -66.8% |
| Non-recurring operating income | 76A | - | €32,231 | +€32,231 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,202 | €25,080 | +€878 | +3.6% |
| Other operating charges | 640/8 | €6,806 | €3,743 | -€3,063 | -45.0% |
| Gross operating margin | 9900 | €64,914 | €91,509 | +€26,595 | +41.0% |
| Operating profit (loss) | 9901 | €33,906 | €62,686 | +€28,781 | +84.9% |
| Financial income | 75/76B | €212 | €31 | -€181 | -85.4% |
| Recurring financial income | 75 | €212 | €31 | -€181 | -85.4% |
| Financial charges | 65/66B | €15,922 | €10,194 | -€5,728 | -36.0% |
| Recurring financial charges | 65 | €15,922 | €10,194 | -€5,728 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €18,196 | €52,523 | +€34,327 | +189% |
| Income taxes | 67/77 | €11,554 | €22,503 | +€10,949 | +94.8% |
| Profit (loss) for the period | 9904 | €6,642 | €30,021 | +€23,378 | +352% |
| Profit (loss) for the period to be appropriated | 9905 | €6,642 | €30,021 | +€23,378 | +352% |
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 1 November 2026 via checked.be.