Eren 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.
Eren Consulting
Largest movements
- Cash +€59,740
up €59,740 (+80.0%), from €74,672 to €134,412
mainly Net result for the year (+€72,830) and Depreciation (+€10,813)
- Receivables within one year +€13,072
up €13,072 (+383%), from €3,416 to €16,488
of which Trade receivables: +€12,789
- Tangible fixed assets +€1,790
up €1,790 (+8.1%), from €22,049 to €23,839
- Reserves +€72,830
up €72,830 (+110%), from €66,162 to €138,992
- Tax, wage and social debts +€1,933
up €1,933 (+9.8%), from €19,698 to €21,631
of which Remuneration and social security: +€1,936
- Gross operating margin +€65,404
up €65,404 (+170%), from €38,455 to €103,859
- Taxes +€13,261
up €13,261 (+197%), from €6,737 to €19,998
- Depreciation +€3,107
up €3,107 (+40.3%), from €7,706 to €10,813
- Other operating charges -€1,311
no longer reported in 2025 (was €1,311)
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 | €103,687 | €178,822 | +€75,135 | +72.5% |
| Fixed assets | 21/28 | €22,377 | €24,167 | +€1,790 | +8.0% |
| Tangible fixed assets | 22/27 | €22,049 | €23,839 | +€1,790 | +8.1% |
| Furniture and vehicles | 24 | €22,049 | €23,839 | +€1,790 | +8.1% |
| Financial fixed assets | 28 | €328 | €328 | = | 0.0% |
| Current assets | 29/58 | €81,310 | €154,655 | +€73,345 | +90.2% |
| Amounts receivable within one year | 40/41 | €3,416 | €16,488 | +€13,072 | +383% |
| Trade receivables | 40 | €3,416 | €16,205 | +€12,789 | +374% |
| Other amounts receivable | 41 | - | €283 | +€283 | |
| Cash at bank and in hand | 54/58 | €74,672 | €134,412 | +€59,740 | +80.0% |
| Deferred charges and accrued income | 490/1 | €3,222 | €3,755 | +€533 | +16.5% |
| Total equity and liabilities | 10/49 | €103,687 | €178,822 | +€75,135 | +72.5% |
| Equity | 10/15 | €71,162 | €143,992 | +€72,830 | +102% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €66,162 | €138,992 | +€72,830 | +110% |
| Distributable reserves | 133 | €66,162 | €138,992 | +€72,830 | +110% |
| Amounts payable | 17/49 | €32,525 | €34,830 | +€2,305 | +7.1% |
| Amounts payable within one year | 42/48 | €32,525 | €34,830 | +€2,305 | +7.1% |
| Trade debts | 44 | €1,886 | €2,122 | +€236 | +12.5% |
| Suppliers | 440/4 | €1,886 | €2,122 | +€236 | +12.5% |
| Taxes, remuneration and social security | 45 | €19,698 | €21,631 | +€1,933 | +9.8% |
| Taxes | 450/3 | €19,538 | €19,535 | -€3 | 0.0% |
| Remuneration and social security | 454/9 | €160 | €2,096 | +€1,936 | +1,210% |
| Other amounts payable | 47/48 | €10,941 | €11,077 | +€136 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,706 | €10,813 | +€3,107 | +40.3% |
| Other operating charges | 640/8 | €1,311 | - | -€1,311 | |
| Gross operating margin | 9900 | €38,455 | €103,859 | +€65,404 | +170% |
| Operating profit (loss) | 9901 | €29,438 | €93,046 | +€63,608 | +216% |
| Financial charges | 65/66B | €305 | €218 | -€87 | -28.5% |
| Recurring financial charges | 65 | €305 | €218 | -€87 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €29,133 | €92,828 | +€63,695 | +219% |
| Income taxes | 67/77 | €6,737 | €19,998 | +€13,261 | +197% |
| Profit (loss) for the period | 9904 | €22,396 | €72,830 | +€50,434 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €22,396 | €72,830 | +€50,434 | +225% |
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 24 October 2026 via checked.be.