ERA CONSULT: what changed
Two fiscal 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.
ERA CONSULT
Largest movements
- Receivables within one year +€109,491
up €109,491 (+335.0%), from €32,682 to €142,174
of which Trade receivables: +€106,874
- Tangible fixed assets -€34,923
down €34,923 (-2.7%), from €1.3m to €1.3m
of which Other tangible fixed assets: -€28,839
- Other debts +€90,536
up €90,536 (+18.9%), from €479,287 to €569,823
- Current portion of long-term debt -€31,337
down €31,337 (-94.0%), from €33,334 to €1,997
- Trade debts +€16,041
up €16,041 (+3.1%), from €518,651 to €534,692
- Depreciation +€31,426
up €31,426 (+196.9%), from €15,957 to €47,383
- Gross operating margin +€27,824
up €27,824 (+38.4%), from €72,424 to €100,248
- Taxes +€3,299
up €3,299 (+2006.6%), from €164 to €3,463
- Staff costs +€2,664
up €2,664 (+6.7%), from €39,799 to €42,463
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.
Cash bridge derived
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 | €1,335,163 | €1,410,202 | +€75,039 | +5.6% |
| Fixed assets | 21/28 | €1,299,709 | €1,264,786 | -€34,923 | -2.7% |
| Tangible fixed assets | 22/27 | €1,299,709 | €1,264,786 | -€34,923 | -2.7% |
| Land and buildings | 22 | €662,245 | €662,245 | = | 0.0% |
| Furniture and vehicles | 24 | €13,268 | €7,184 | -€6,084 | -45.9% |
| Other tangible fixed assets | 26 | €624,196 | €595,357 | -€28,839 | -4.6% |
| Current assets | 29/58 | €35,454 | €145,416 | +€109,962 | +310.2% |
| Amounts receivable within one year | 40/41 | €32,682 | €142,174 | +€109,491 | +335.0% |
| Trade receivables | 40 | €31,300 | €138,174 | +€106,874 | +341.4% |
| Other amounts receivable | 41 | €1,382 | €4,000 | +€2,618 | +189.4% |
| Cash at bank and in hand | 54/58 | €2,771 | €3,242 | +€471 | +17.0% |
| Total equity and liabilities | 10/49 | €1,335,163 | €1,410,202 | +€75,039 | +5.6% |
| Equity | 10/15 | €297,546 | €299,554 | +€2,008 | +0.7% |
| Contributions | 10/11 | €495,787 | €495,787 | = | 0.0% |
| Capital | 10 | €495,787 | €495,787 | = | 0.0% |
| Issued capital | 100 | €495,787 | €495,787 | = | 0.0% |
| Reserves | 13 | €6,117 | €6,117 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,117 | €6,117 | = | 0.0% |
| Legal reserve | 130 | €6,117 | €6,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,358 | -€202,350 | +€2,008 | +1.0% |
| Amounts payable | 17/49 | €1,037,617 | €1,110,648 | +€73,031 | +7.0% |
| Amounts payable after more than one year | 17 | €1,997 | - | -€1,997 | |
| Financial debts | 170/4 | €1,997 | - | -€1,997 | |
| Amounts payable within one year | 42/48 | €1,035,620 | €1,110,648 | +€75,028 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €33,334 | €1,997 | -€31,337 | -94.0% |
| Trade debts | 44 | €518,651 | €534,692 | +€16,041 | +3.1% |
| Suppliers | 440/4 | €518,651 | €534,692 | +€16,041 | +3.1% |
| Taxes, remuneration and social security | 45 | €4,348 | €4,136 | -€212 | -4.9% |
| Taxes | 450/3 | €4,348 | €4,126 | -€222 | -5.1% |
| Remuneration and social security | 454/9 | - | €10 | +€10 | |
| Other amounts payable | 47/48 | €479,287 | €569,823 | +€90,536 | +18.9% |
| Remuneration, social security and pensions | 62 | €39,799 | €42,463 | +€2,664 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,957 | €47,383 | +€31,426 | +196.9% |
| Other operating charges | 640/8 | €4,307 | €4,070 | -€237 | -5.5% |
| Gross operating margin | 9900 | €72,424 | €100,248 | +€27,824 | +38.4% |
| Operating profit (loss) | 9901 | €12,360 | €6,331 | -€6,029 | -48.8% |
| Financial charges | 65/66B | €1,467 | €859 | -€608 | -41.4% |
| Recurring financial charges | 65 | €1,467 | €859 | -€608 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €10,893 | €5,472 | -€5,422 | -49.8% |
| Income taxes | 67/77 | €164 | €3,463 | +€3,299 | +2006.6% |
| Profit (loss) for the period | 9904 | €10,729 | €2,008 | -€8,720 | -81.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,729 | €2,008 | -€8,720 | -81.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.