EER DESIGN CONSULTANCY: 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.
EER DESIGN CONSULTANCY
Largest movements
- Tangible fixed assets +€5,121
up €5,121 (+137%), from €3,735 to €8,856
of which Furniture and vehicles: +€3,504
- Receivables within one year -€1,752
down €1,752 (-10.8%), from €16,295 to €14,543
of which Trade receivables: -€3,944
- Cash +€764
up €764 (+4.2%), from €18,029 to €18,792
mainly Tax, wage and social debts (+€2,848) and Depreciation (+€2,028)
- Tax, wage and social debts +€2,848
up €2,848 (+126%), from €2,253 to €5,101
- Trade debts +€1,540
new in 2025: €1,540
- Reserves -€477
down €477 (-1.8%), from €26,204 to €25,727
- Gross operating margin -€5,242
down €5,242 (-38.6%), from €13,592 to €8,351
- Other operating charges +€470
up €470 (+28.3%), from €1,661 to €2,131
- Depreciation -€467
down €467 (-18.7%), from €2,495 to €2,028
- Financial charges -€158
down €158 (-64.5%), from €244 to €87
- Taxes -€157
down €157 (-3.3%), from €4,765 to €4,608
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 | €38,457 | €42,648 | +€4,192 | +10.9% |
| Fixed assets | 21/28 | €3,735 | €8,856 | +€5,121 | +137% |
| Tangible fixed assets | 22/27 | €3,735 | €8,856 | +€5,121 | +137% |
| Plant, machinery and equipment | 23 | - | €1,617 | +€1,617 | |
| Furniture and vehicles | 24 | €3,735 | €7,239 | +€3,504 | +93.8% |
| Current assets | 29/58 | €34,721 | €33,792 | -€929 | -2.7% |
| Amounts receivable within one year | 40/41 | €16,295 | €14,543 | -€1,752 | -10.8% |
| Trade receivables | 40 | €12,465 | €8,521 | -€3,944 | -31.6% |
| Other amounts receivable | 41 | €3,830 | €6,022 | +€2,192 | +57.2% |
| Cash at bank and in hand | 54/58 | €18,029 | €18,792 | +€764 | +4.2% |
| Deferred charges and accrued income | 490/1 | €397 | €457 | +€60 | +15.0% |
| Total equity and liabilities | 10/49 | €38,457 | €42,648 | +€4,192 | +10.9% |
| Equity | 10/15 | €36,204 | €35,727 | -€477 | -1.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €26,204 | €25,727 | -€477 | -1.8% |
| Distributable reserves | 133 | €26,204 | €25,727 | -€477 | -1.8% |
| Amounts payable | 17/49 | €2,253 | €6,921 | +€4,668 | +207% |
| Amounts payable within one year | 42/48 | €2,253 | €6,641 | +€4,388 | +195% |
| Trade debts | 44 | - | €1,540 | +€1,540 | |
| Suppliers | 440/4 | - | €1,540 | +€1,540 | |
| Taxes, remuneration and social security | 45 | €2,253 | €5,101 | +€2,848 | +126% |
| Taxes | 450/3 | €2,253 | €5,101 | +€2,848 | +126% |
| Accrued charges and deferred income | 492/3 | - | €280 | +€280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,495 | €2,028 | -€467 | -18.7% |
| Other operating charges | 640/8 | €1,661 | €2,131 | +€470 | +28.3% |
| Gross operating margin | 9900 | €13,592 | €8,351 | -€5,242 | -38.6% |
| Operating profit (loss) | 9901 | €9,436 | €4,192 | -€5,244 | -55.6% |
| Financial income | 75/76B | €40 | €27 | -€13 | -33.1% |
| Recurring financial income | 75 | €40 | €27 | -€13 | -33.1% |
| Financial charges | 65/66B | €244 | €87 | -€158 | -64.5% |
| Recurring financial charges | 65 | €244 | €87 | -€158 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €9,232 | €4,132 | -€5,100 | -55.2% |
| Income taxes | 67/77 | €4,765 | €4,608 | -€157 | -3.3% |
| Profit (loss) for the period | 9904 | €4,467 | -€477 | -€4,943 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,467 | -€477 | -€4,943 |
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 27 October 2026 via checked.be.