EERENS 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.
EERENS CONSULTING
Largest movements
- Receivables within one year +€29,637
up €29,637 (+174%), from €17,029 to €46,666
of which Trade receivables: +€31,853
- Cash +€6,187
up €6,187 (+311%), from €1,988 to €8,175
mainly Net result for the year (+€24,638) and Tax, wage and social debts (+€8,845)
- Tangible fixed assets +€2,263
up €2,263 (+185%), from €1,220 to €3,483
- Deferred charges and accrued income -€1,948
down €1,948 (-71.8%), from €2,711 to €763
- Reserves +€24,638
up €24,638 (+208%), from €11,855 to €36,493
- Tax, wage and social debts +€8,845
up €8,845 (+859%), from €1,029 to €9,875
- Trade debts +€2,655
up €2,655 (+97.4%), from €2,726 to €5,382
- Gross operating margin +€43,007
up €43,007, from -€6,708 to €36,299
- Taxes +€7,723
up €7,723 (+4,379%), from €176 to €7,900
- Financial charges +€804
up €804 (+56.6%), from €1,420 to €2,224
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 | €22,949 | €59,087 | +€36,138 | +157% |
| Fixed assets | 21/28 | €1,220 | €3,483 | +€2,263 | +185% |
| Tangible fixed assets | 22/27 | €1,220 | €3,483 | +€2,263 | +185% |
| Furniture and vehicles | 24 | €1,220 | €3,483 | +€2,263 | +185% |
| Current assets | 29/58 | €21,728 | €55,604 | +€33,876 | +156% |
| Amounts receivable within one year | 40/41 | €17,029 | €46,666 | +€29,637 | +174% |
| Trade receivables | 40 | - | €31,853 | +€31,853 | |
| Other amounts receivable | 41 | €17,029 | €14,812 | -€2,217 | -13.0% |
| Cash at bank and in hand | 54/58 | €1,988 | €8,175 | +€6,187 | +311% |
| Deferred charges and accrued income | 490/1 | €2,711 | €763 | -€1,948 | -71.8% |
| Total equity and liabilities | 10/49 | €22,949 | €59,087 | +€36,138 | +157% |
| Equity | 10/15 | €19,193 | €43,831 | +€24,638 | +128% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,855 | €36,493 | +€24,638 | +208% |
| Distributable reserves | 133 | €11,855 | €36,493 | +€24,638 | +208% |
| Profit (loss) carried forward | 14 | €1,138 | €1,138 | = | 0.0% |
| Amounts payable | 17/49 | €3,756 | €15,256 | +€11,501 | +306% |
| Amounts payable within one year | 42/48 | €3,756 | €15,256 | +€11,501 | +306% |
| Trade debts | 44 | €2,726 | €5,382 | +€2,655 | +97.4% |
| Suppliers | 440/4 | €2,726 | €5,382 | +€2,655 | +97.4% |
| Taxes, remuneration and social security | 45 | €1,029 | €9,875 | +€8,845 | +859% |
| Taxes | 450/3 | €1,029 | €9,875 | +€8,845 | +859% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €858 | €759 | -€99 | -11.5% |
| Other operating charges | 640/8 | €1,604 | €1,691 | +€88 | +5.5% |
| Gross operating margin | 9900 | -€6,708 | €36,299 | +€43,007 | |
| Operating profit (loss) | 9901 | -€9,170 | €33,848 | +€43,018 | |
| Financial income | 75/76B | €752 | €913 | +€161 | +21.4% |
| Recurring financial income | 75 | €752 | €913 | +€161 | +21.4% |
| Financial charges | 65/66B | €1,420 | €2,224 | +€804 | +56.6% |
| Recurring financial charges | 65 | €1,420 | €2,224 | +€804 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,837 | €32,538 | +€42,375 | |
| Income taxes | 67/77 | €176 | €7,900 | +€7,723 | +4,379% |
| Profit (loss) for the period | 9904 | -€10,014 | €24,638 | +€34,652 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,014 | €24,638 | +€34,652 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.