ER²B-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.
ER²B-CONSULT
Largest movements
- Cash +€60,083
up €60,083 (+61.9%), from €97,091 to €157,173
mainly Net result for the year (+€48,402) and Tax, wage and social debts (+€10,972)
- Receivables within one year -€9,439
down €9,439 (-31.1%), from €30,323 to €20,884
of which Trade receivables: -€9,343
- Reserves +€33,275
up €33,275 (+31.7%), from €105,007 to €138,282
- Tax, wage and social debts +€10,972
up €10,972 (+77.1%), from €14,231 to €25,203
of which Taxes: +€10,972
- Other debts +€5,886
up €5,886 (+93.4%), from €6,304 to €12,190
- Gross operating margin +€40,715
up €40,715 (+140%), from €29,159 to €69,874
- Taxes +€16,216
up €16,216 (+567%), from €2,861 to €19,077
- Depreciation +€801
up €801 (+81.8%), from €979 to €1,780
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 | €132,250 | €182,664 | +€50,414 | +38.1% |
| Fixed assets | 21/28 | €4,837 | €4,607 | -€230 | -4.8% |
| Tangible fixed assets | 22/27 | €4,837 | €4,607 | -€230 | -4.8% |
| Plant, machinery and equipment | 23 | €2,251 | €2,993 | +€742 | +33.0% |
| Furniture and vehicles | 24 | €2,586 | €1,614 | -€972 | -37.6% |
| Current assets | 29/58 | €127,413 | €178,057 | +€50,644 | +39.7% |
| Amounts receivable within one year | 40/41 | €30,323 | €20,884 | -€9,439 | -31.1% |
| Trade receivables | 40 | €30,216 | €20,873 | -€9,343 | -30.9% |
| Other amounts receivable | 41 | €107 | €12 | -€95 | -89.2% |
| Cash at bank and in hand | 54/58 | €97,091 | €157,173 | +€60,083 | +61.9% |
| Total equity and liabilities | 10/49 | €132,250 | €182,664 | +€50,414 | +38.1% |
| Equity | 10/15 | €111,207 | €144,482 | +€33,275 | +29.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,007 | €138,282 | +€33,275 | +31.7% |
| Distributable reserves | 133 | €105,007 | €138,282 | +€33,275 | +31.7% |
| Amounts payable | 17/49 | €21,043 | €38,182 | +€17,139 | +81.4% |
| Amounts payable within one year | 42/48 | €21,043 | €38,182 | +€17,139 | +81.4% |
| Trade debts | 44 | €507 | €789 | +€281 | +55.5% |
| Suppliers | 440/4 | €507 | €789 | +€281 | +55.5% |
| Taxes, remuneration and social security | 45 | €14,231 | €25,203 | +€10,972 | +77.1% |
| Taxes | 450/3 | €10,231 | €21,203 | +€10,972 | +107% |
| Remuneration and social security | 454/9 | €4,000 | €4,000 | = | 0.0% |
| Other amounts payable | 47/48 | €6,304 | €12,190 | +€5,886 | +93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €979 | €1,780 | +€801 | +81.8% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €29,159 | €69,874 | +€40,715 | +140% |
| Operating profit (loss) | 9901 | €28,062 | €67,973 | +€39,911 | +142% |
| Financial income | 75/76B | €128 | €727 | +€600 | +470% |
| Recurring financial income | 75 | €128 | €727 | +€600 | +470% |
| Financial charges | 65/66B | €1,336 | €1,222 | -€114 | -8.5% |
| Recurring financial charges | 65 | €1,336 | €1,222 | -€114 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €26,854 | €67,479 | +€40,625 | +151% |
| Income taxes | 67/77 | €2,861 | €19,077 | +€16,216 | +567% |
| Profit (loss) for the period | 9904 | €23,993 | €48,402 | +€24,409 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €23,993 | €48,402 | +€24,409 | +102% |
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 20 October 2026 via checked.be.