Erfrechtadviseur: 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.
Erfrechtadviseur
Largest movements
- Current investments +€10,649
new in 2025: €10,649
- Cash -€9,639
no longer reported in 2025 (was €9,639)
mainly Current investments (-€10,649) and Trade debts (-€8,909)
- Tangible fixed assets -€1,668
down €1,668 (-35.6%), from €4,681 to €3,012
of which Plant, machinery and equipment: -€1,186
- Receivables within one year -€1,112
down €1,112 (-75.4%), from €1,475 to €363
of which Other amounts receivable: -€1,475
- Other debts +€8,950
new in 2025: €8,950
- Trade debts -€8,909
down €8,909 (-87.9%), from €10,133 to €1,224
- Profit (loss) carried forward -€1,799
down €1,799 (-165%), from -€1,092 to -€2,891
- Gross operating margin -€1,732
down €1,732 (-62.0%), from €2,793 to €1,061
- Financial charges +€850
up €850 (+530%), from €160 to €1,010
- Taxes -€405
down €405 (-89.3%), from €453 to €49
- Financial income -€259
down €259 (-96.6%), from €269 to €9
- Other operating charges -€82
down €82 (-36.4%), from €225 to €143
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 | €15,795 | €14,025 | -€1,770 | -11.2% |
| Fixed assets | 21/28 | €4,681 | €3,012 | -€1,668 | -35.6% |
| Tangible fixed assets | 22/27 | €4,681 | €3,012 | -€1,668 | -35.6% |
| Plant, machinery and equipment | 23 | €3,548 | €2,362 | -€1,186 | -33.4% |
| Furniture and vehicles | 24 | €1,132 | €650 | -€482 | -42.6% |
| Current assets | 29/58 | €11,114 | €11,012 | -€102 | -0.9% |
| Amounts receivable within one year | 40/41 | €1,475 | €363 | -€1,112 | -75.4% |
| Trade receivables | 40 | - | €363 | +€363 | |
| Other amounts receivable | 41 | €1,475 | - | -€1,475 | |
| Current investments | 50/53 | - | €10,649 | +€10,649 | |
| Cash at bank and in hand | 54/58 | €9,639 | - | -€9,639 | |
| Total equity and liabilities | 10/49 | €15,795 | €14,025 | -€1,770 | -11.2% |
| Equity | 10/15 | €5,208 | €3,409 | -€1,799 | -34.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,092 | -€2,891 | -€1,799 | -165% |
| Amounts payable | 17/49 | €10,587 | €10,616 | +€29 | +0.3% |
| Amounts payable within one year | 42/48 | €10,587 | €10,616 | +€29 | +0.3% |
| Trade debts | 44 | €10,133 | €1,224 | -€8,909 | -87.9% |
| Suppliers | 440/4 | €10,133 | €1,224 | -€8,909 | -87.9% |
| Taxes, remuneration and social security | 45 | €453 | €442 | -€11 | -2.5% |
| Taxes | 450/3 | €453 | €442 | -€11 | -2.5% |
| Other amounts payable | 47/48 | - | €8,950 | +€8,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,668 | €1,668 | = | 0.0% |
| Other operating charges | 640/8 | €225 | €143 | -€82 | -36.4% |
| Gross operating margin | 9900 | €2,793 | €1,061 | -€1,732 | -62.0% |
| Operating profit (loss) | 9901 | €900 | -€750 | -€1,650 | |
| Financial income | 75/76B | €269 | €9 | -€259 | -96.6% |
| Recurring financial income | 75 | €269 | €9 | -€259 | -96.6% |
| Financial charges | 65/66B | €160 | €1,010 | +€850 | +530% |
| Recurring financial charges | 65 | €160 | €1,010 | +€850 | +530% |
| Profit (loss) for the period before taxes | 9903 | €1,008 | -€1,750 | -€2,759 | |
| Income taxes | 67/77 | €453 | €49 | -€405 | -89.3% |
| Profit (loss) for the period | 9904 | €555 | -€1,799 | -€2,354 | |
| Profit (loss) for the period to be appropriated | 9905 | €555 | -€1,799 | -€2,354 |
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 26 October 2026 via checked.be.