ERIC CLAESSENS MANAGEMENT CONSULTANCY: 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.
ERIC CLAESSENS MANAGEMENT CONSULTANCY
Largest movements
- Deferred charges and accrued income -€5,596
no longer reported in 2025 (was €5,596)
- Tangible fixed assets -€2,860
down €2,860 (-15.3%), from €18,639 to €15,779
- Receivables within one year -€1,924
down €1,924 (-4.6%), from €41,378 to €39,454
of which Other amounts receivable: -€2,277
- Cash -€1,080
no longer reported in 2025 (was €1,080)
mainly Tax, wage and social debts (-€10,595) and Net result for the year (-€6,616)
- Tax, wage and social debts -€10,595
down €10,595 (-42.5%), from €24,931 to €14,336
- Profit (loss) carried forward -€6,613
down €6,613 (-52.1%), from €12,682 to €6,070
- Current portion of long-term debt +€4,766
new in 2025: €4,766
- Short-term financial debts +€4,553
new in 2025: €4,553
- Trade debts -€1,957
no longer reported in 2025 (was €1,957)
- Gross operating margin +€4,564
up €4,564, from -€3,219 to €1,345
- Taxes +€2,023
up €2,023 (+248%), from €817 to €2,840
- Financial income +€1,883
new in 2025: €1,883
- Other operating charges -€1,653
down €1,653 (-42.4%), from €3,894 to €2,241
- Depreciation -€351
down €351 (-10.9%), from €3,212 to €2,860
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 | €66,694 | €55,233 | -€11,461 | -17.2% |
| Fixed assets | 21/28 | €18,639 | €15,779 | -€2,860 | -15.3% |
| Tangible fixed assets | 22/27 | €18,639 | €15,779 | -€2,860 | -15.3% |
| Plant, machinery and equipment | 23 | €937 | €468 | -€469 | -50.1% |
| Furniture and vehicles | 24 | €10,077 | €8,957 | -€1,120 | -11.1% |
| Other tangible fixed assets | 26 | €7,625 | €6,354 | -€1,271 | -16.7% |
| Current assets | 29/58 | €48,054 | €39,454 | -€8,600 | -17.9% |
| Amounts receivable within one year | 40/41 | €41,378 | €39,454 | -€1,924 | -4.6% |
| Trade receivables | 40 | - | €354 | +€354 | |
| Other amounts receivable | 41 | €41,378 | €39,100 | -€2,277 | -5.5% |
| Cash at bank and in hand | 54/58 | €1,080 | - | -€1,080 | |
| Deferred charges and accrued income | 490/1 | €5,596 | - | -€5,596 | |
| Total equity and liabilities | 10/49 | €66,694 | €55,233 | -€11,461 | -17.2% |
| Equity | 10/15 | €38,190 | €31,577 | -€6,613 | -17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,308 | €19,308 | = | 0.0% |
| Distributable reserves | 133 | €19,308 | €19,308 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,682 | €6,070 | -€6,613 | -52.1% |
| Amounts payable | 17/49 | €28,504 | €23,656 | -€4,848 | -17.0% |
| Amounts payable within one year | 42/48 | €26,888 | €23,656 | -€3,232 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | - | €4,766 | +€4,766 | |
| Financial debts | 43 | - | €4,553 | +€4,553 | |
| Credit institutions | 430/8 | - | €4,553 | +€4,553 | |
| Trade debts | 44 | €1,957 | - | -€1,957 | |
| Suppliers | 440/4 | €1,957 | - | -€1,957 | |
| Taxes, remuneration and social security | 45 | €24,931 | €14,336 | -€10,595 | -42.5% |
| Taxes | 450/3 | €24,931 | €14,336 | -€10,595 | -42.5% |
| Accrued charges and deferred income | 492/3 | €1,616 | - | -€1,616 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,212 | €2,860 | -€351 | -10.9% |
| Other operating charges | 640/8 | €3,894 | €2,241 | -€1,653 | -42.4% |
| Gross operating margin | 9900 | -€3,219 | €1,345 | +€4,564 | |
| Operating profit (loss) | 9901 | -€10,325 | -€3,757 | +€6,568 | +63.6% |
| Financial income | 75/76B | - | €1,883 | +€1,883 | |
| Recurring financial income | 75 | - | €1,883 | +€1,883 | |
| Financial charges | 65/66B | €1,618 | €1,902 | +€283 | +17.5% |
| Recurring financial charges | 65 | €1,618 | €1,902 | +€283 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,943 | -€3,776 | +€8,167 | +68.4% |
| Income taxes | 67/77 | €817 | €2,840 | +€2,023 | +248% |
| Profit (loss) for the period | 9904 | -€12,760 | -€6,616 | +€6,145 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,760 | -€6,616 | +€6,145 | +48.2% |
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.