ERGO SUM 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.
ERGO SUM CONSULTING
Largest movements
- Tangible fixed assets +€30,265
up €30,265 (+419%), from €7,230 to €37,496
of which Furniture and vehicles: +€31,363
- Cash -€23,855
down €23,855 (-89.5%), from €26,652 to €2,797
mainly Investment in fixed assets (net) (-€32,865) and Receivables within one year (-€8,848)
- Receivables within one year +€8,848
up €8,848 (+193%), from €4,586 to €13,434
of which Trade receivables: +€8,671
- Deferred charges and accrued income +€1,432
up €1,432 (+850%), from €168 to €1,600
- Debts after one year +€19,767
up €19,767 (+81.7%), from €24,195 to €43,962
- Trade debts -€4,292
down €4,292 (-99.7%), from €4,306 to €14
- Profit (loss) carried forward +€1,215
up €1,215 (+12.6%), from -€9,634 to -€8,419
- Gross operating margin +€8,306
up €8,306, from -€4,014 to €4,291
- Depreciation +€343
up €343 (+15.2%), from €2,256 to €2,599
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 | €39,327 | €56,018 | +€16,690 | +42.4% |
| Fixed assets | 21/28 | €7,920 | €38,186 | +€30,265 | +382% |
| Tangible fixed assets | 22/27 | €7,230 | €37,496 | +€30,265 | +419% |
| Furniture and vehicles | 24 | €643 | €32,005 | +€31,363 | +4,880% |
| Other tangible fixed assets | 26 | €6,587 | €5,490 | -€1,097 | -16.7% |
| Financial fixed assets | 28 | €690 | €690 | = | 0.0% |
| Current assets | 29/58 | €31,407 | €17,832 | -€13,575 | -43.2% |
| Amounts receivable within one year | 40/41 | €4,586 | €13,434 | +€8,848 | +193% |
| Trade receivables | 40 | €2,839 | €11,510 | +€8,671 | +305% |
| Other amounts receivable | 41 | €1,747 | €1,924 | +€177 | +10.1% |
| Cash at bank and in hand | 54/58 | €26,652 | €2,797 | -€23,855 | -89.5% |
| Deferred charges and accrued income | 490/1 | €168 | €1,600 | +€1,432 | +850% |
| Total equity and liabilities | 10/49 | €39,327 | €56,018 | +€16,690 | +42.4% |
| Equity | 10/15 | €10,826 | €12,041 | +€1,215 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€9,634 | -€8,419 | +€1,215 | +12.6% |
| Amounts payable | 17/49 | €28,501 | €43,976 | +€15,475 | +54.3% |
| Amounts payable after more than one year | 17 | €24,195 | €43,962 | +€19,767 | +81.7% |
| Other amounts payable | 178/9 | €24,195 | €43,962 | +€19,767 | +81.7% |
| Amounts payable within one year | 42/48 | €4,306 | €14 | -€4,292 | -99.7% |
| Trade debts | 44 | €4,306 | €14 | -€4,292 | -99.7% |
| Suppliers | 440/4 | €4,306 | €14 | -€4,292 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,256 | €2,599 | +€343 | +15.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€4,014 | €4,291 | +€8,306 | |
| Operating profit (loss) | 9901 | -€6,658 | €1,292 | +€7,950 | |
| Financial income | 75/76B | €113 | €137 | +€24 | +21.6% |
| Recurring financial income | 75 | €113 | €137 | +€24 | +21.6% |
| Financial charges | 65/66B | €172 | €211 | +€39 | +22.9% |
| Recurring financial charges | 65 | €172 | €211 | +€39 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,717 | €1,218 | +€7,935 | |
| Income taxes | 67/77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | -€6,717 | €1,215 | +€7,932 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,717 | €1,215 | +€7,932 |
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 30 October 2026 via checked.be.