Ehras 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.
Ehras Consulting
Largest movements
- Cash +€13,761
up €13,761 (+43.8%), from €31,443 to €45,204
mainly Net result for the year (+€15,542) and Tax, wage and social debts (+€2,595)
- Receivables within one year +€4,386
up €4,386 (+29.7%), from €14,743 to €19,129
of which Other amounts receivable: +€4,326
- Reserves +€15,542
up €15,542 (+33.1%), from €46,986 to €62,528
- Tax, wage and social debts +€2,595
up €2,595 (+115%), from €2,264 to €4,858
- Gross operating margin +€1,664
up €1,664 (+7.2%), from €23,257 to €24,921
- Taxes -€997
down €997 (-14.9%), from €6,671 to €5,674
- Depreciation +€614
up €614 (+115%), from €536 to €1,150
- Other operating charges +€384
up €384 (+84.2%), from €455 to €839
- Financial charges -€366
down €366 (-17.3%), from €2,117 to €1,751
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 | €52,475 | €70,739 | +€18,264 | +34.8% |
| Fixed assets | 21/28 | €4,664 | €4,670 | +€6 | +0.1% |
| Tangible fixed assets | 22/27 | €4,664 | €4,670 | +€6 | +0.1% |
| Plant, machinery and equipment | 23 | - | €1,046 | +€1,046 | |
| Furniture and vehicles | 24 | €4,664 | €3,624 | -€1,040 | -22.3% |
| Current assets | 29/58 | €47,811 | €66,069 | +€18,258 | +38.2% |
| Amounts receivable within one year | 40/41 | €14,743 | €19,129 | +€4,386 | +29.7% |
| Trade receivables | 40 | €11,374 | €11,435 | +€60 | +0.5% |
| Other amounts receivable | 41 | €3,369 | €7,695 | +€4,326 | +128% |
| Cash at bank and in hand | 54/58 | €31,443 | €45,204 | +€13,761 | +43.8% |
| Deferred charges and accrued income | 490/1 | €1,624 | €1,735 | +€111 | +6.8% |
| Total equity and liabilities | 10/49 | €52,475 | €70,739 | +€18,264 | +34.8% |
| Equity | 10/15 | €48,986 | €64,528 | +€15,542 | +31.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,986 | €62,528 | +€15,542 | +33.1% |
| Distributable reserves | 133 | €46,986 | €62,528 | +€15,542 | +33.1% |
| Amounts payable | 17/49 | €3,489 | €6,211 | +€2,721 | +78.0% |
| Amounts payable within one year | 42/48 | €3,489 | €6,211 | +€2,721 | +78.0% |
| Trade debts | 44 | €680 | €771 | +€91 | +13.3% |
| Suppliers | 440/4 | €680 | €771 | +€91 | +13.3% |
| Taxes, remuneration and social security | 45 | €2,264 | €4,858 | +€2,595 | +115% |
| Taxes | 450/3 | €2,264 | €4,858 | +€2,595 | +115% |
| Other amounts payable | 47/48 | €545 | €582 | +€36 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €1,150 | +€614 | +115% |
| Other operating charges | 640/8 | €455 | €839 | +€384 | +84.2% |
| Gross operating margin | 9900 | €23,257 | €24,921 | +€1,664 | +7.2% |
| Operating profit (loss) | 9901 | €22,266 | €22,932 | +€666 | +3.0% |
| Financial income | 75/76B | €25 | €35 | +€10 | +39.8% |
| Recurring financial income | 75 | €25 | €35 | +€10 | +39.8% |
| Financial charges | 65/66B | €2,117 | €1,751 | -€366 | -17.3% |
| Recurring financial charges | 65 | €2,117 | €1,751 | -€366 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €20,174 | €21,217 | +€1,042 | +5.2% |
| Income taxes | 67/77 | €6,671 | €5,674 | -€997 | -14.9% |
| Profit (loss) for the period | 9904 | €13,503 | €15,542 | +€2,039 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,503 | €15,542 | +€2,039 | +15.1% |
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.