ERIBO CONSULT: 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.
ERIBO CONSULT
Largest movements
- Cash +€16,457
up €16,457 (+32.7%), from €50,301 to €66,758
mainly Net result for the year (+€17,669) and Accrued charges and deferred income (+€800)
- Reserves +€17,669
up €17,669 (+61.4%), from €28,767 to €46,436
- Tax, wage and social debts -€1,488
down €1,488 (-50.2%), from €2,962 to €1,474
- Gross operating margin -€14,762
down €14,762 (-37.6%), from €39,298 to €24,536
- Taxes -€3,646
down €3,646 (-37.9%), from €9,621 to €5,974
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 | €69,087 | €86,321 | +€17,235 | +24.9% |
| Current assets | 29/58 | €69,087 | €86,321 | +€17,235 | +24.9% |
| Amounts receivable within one year | 40/41 | €18,785 | €19,563 | +€778 | +4.1% |
| Trade receivables | 40 | €18,785 | €16,675 | -€2,110 | -11.2% |
| Other amounts receivable | 41 | - | €2,888 | +€2,888 | |
| Cash at bank and in hand | 54/58 | €50,301 | €66,758 | +€16,457 | +32.7% |
| Total equity and liabilities | 10/49 | €69,087 | €86,321 | +€17,235 | +24.9% |
| Equity | 10/15 | €48,767 | €66,436 | +€17,669 | +36.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €28,767 | €46,436 | +€17,669 | +61.4% |
| Distributable reserves | 133 | €28,767 | €46,436 | +€17,669 | +61.4% |
| Amounts payable | 17/49 | €20,320 | €19,885 | -€435 | -2.1% |
| Amounts payable within one year | 42/48 | €19,320 | €18,085 | -€1,235 | -6.4% |
| Trade debts | 44 | €16,358 | €16,611 | +€253 | +1.5% |
| Suppliers | 440/4 | €16,358 | €16,611 | +€253 | +1.5% |
| Taxes, remuneration and social security | 45 | €2,962 | €1,474 | -€1,488 | -50.2% |
| Taxes | 450/3 | €2,962 | €1,474 | -€1,488 | -50.2% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,800 | +€800 | +80.0% |
| Other operating charges | 640/8 | €772 | €654 | -€118 | -15.3% |
| Gross operating margin | 9900 | €39,298 | €24,536 | -€14,762 | -37.6% |
| Operating profit (loss) | 9901 | €38,526 | €23,882 | -€14,644 | -38.0% |
| Financial charges | 65/66B | €139 | €238 | +€99 | +71.4% |
| Recurring financial charges | 65 | €139 | €238 | +€99 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €38,387 | €23,644 | -€14,743 | -38.4% |
| Income taxes | 67/77 | €9,621 | €5,974 | -€3,646 | -37.9% |
| Profit (loss) for the period | 9904 | €28,767 | €17,669 | -€11,097 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,767 | €17,669 | -€11,097 | -38.6% |
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 27 October 2026 via checked.be.