ErAldAN Consulting: 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.
ErAldAN Consulting
Largest movements
- Receivables within one year +€61,539
up €61,539 (+211.1%), from €29,157 to €90,695
of which Trade receivables: +€63,357
- Cash -€11,113
down €11,113 (-24.5%), from €45,360 to €34,247
mainly Contributions, distributions and other (-€100,517) and Receivables within one year (-€61,539)
- Tangible fixed assets -€8,447
down €8,447 (-12.5%), from €67,482 to €59,034
of which Furniture and vehicles: -€11,784
- Other debts +€29,825
up €29,825 (+57.9%), from €51,548 to €81,373
- Tax, wage and social debts +€26,101
up €26,101 (+144.0%), from €18,130 to €44,231
of which Taxes: +€26,101
- Debts after one year -€15,770
down €15,770 (-28.7%), from €55,041 to €39,271
- Gross operating margin +€57,132
up €57,132 (+61.1%), from €93,580 to €150,712
- Taxes +€13,684
up €13,684 (+87.3%), from €15,667 to €29,351
- Depreciation +€2,610
up €2,610 (+18.4%), from €14,196 to €16,806
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 | €143,488 | €184,882 | +€41,395 | +28.8% |
| Fixed assets | 21/28 | €67,482 | €59,034 | -€8,447 | -12.5% |
| Tangible fixed assets | 22/27 | €67,482 | €59,034 | -€8,447 | -12.5% |
| Plant, machinery and equipment | 23 | €283 | €6,342 | +€6,059 | +2139.7% |
| Furniture and vehicles | 24 | €49,628 | €37,844 | -€11,784 | -23.7% |
| Other tangible fixed assets | 26 | €17,570 | €14,847 | -€2,723 | -15.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €76,006 | €125,848 | +€49,842 | +65.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €29,157 | €90,695 | +€61,539 | +211.1% |
| Trade receivables | 40 | €23,004 | €86,362 | +€63,357 | +275.4% |
| Other amounts receivable | 41 | €6,153 | €4,334 | -€1,819 | -29.6% |
| Cash at bank and in hand | 54/58 | €45,360 | €34,247 | -€11,113 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,489 | €905 | -€584 | -39.2% |
| Total equity and liabilities | 10/49 | €143,488 | €184,882 | +€41,395 | +28.8% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €140,488 | €181,882 | +€41,395 | +29.5% |
| Amounts payable after more than one year | 17 | €55,041 | €39,271 | -€15,770 | -28.7% |
| Financial debts | 170/4 | €55,041 | €39,271 | -€15,770 | -28.7% |
| Amounts payable within one year | 42/48 | €85,446 | €142,611 | +€57,165 | +66.9% |
| Current portion of amounts payable after more than one year | 42 | €15,169 | €15,770 | +€601 | +4.0% |
| Trade debts | 44 | €599 | €1,237 | +€638 | +106.6% |
| Suppliers | 440/4 | €599 | €1,237 | +€638 | +106.6% |
| Taxes, remuneration and social security | 45 | €18,130 | €44,231 | +€26,101 | +144.0% |
| Taxes | 450/3 | €18,130 | €44,231 | +€26,101 | +144.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €51,548 | €81,373 | +€29,825 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,196 | €16,806 | +€2,610 | +18.4% |
| Other operating charges | 640/8 | €728 | €809 | +€81 | +11.1% |
| Gross operating margin | 9900 | €93,580 | €150,712 | +€57,132 | +61.1% |
| Operating profit (loss) | 9901 | €78,656 | €133,097 | +€54,441 | +69.2% |
| Financial income | 75/76B | €249 | €170 | -€80 | -31.9% |
| Recurring financial income | 75 | €249 | €170 | -€80 | -31.9% |
| Financial charges | 65/66B | €3,174 | €3,399 | +€225 | +7.1% |
| Recurring financial charges | 65 | €3,174 | €3,399 | +€225 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €75,732 | €129,868 | +€54,136 | +71.5% |
| Income taxes | 67/77 | €15,667 | €29,351 | +€13,684 | +87.3% |
| Profit (loss) for the period | 9904 | €60,064 | €100,517 | +€40,452 | +67.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,064 | €100,517 | +€40,452 | +67.3% |
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 7 October 2026 via checked.be.