ERIC NEUMANS 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.
ERIC NEUMANS CONSULTING
Largest movements
- Cash +€253,292
up €253,292 (+52.6%), from €481,753 to €735,045
mainly Net result for the year (+€121,177) and Receivables within one year (+€120,336)
- Receivables within one year -€120,336
down €120,336 (-87.3%), from €137,868 to €17,532
- Deferred charges and accrued income -€9,465
down €9,465 (-92.3%), from €10,259 to €794
- Other debts +€100,000
up €100,000 (+1,084%), from €9,223 to €109,223
- Profit (loss) carried forward +€21,177
up €21,177 (+4.2%), from €501,879 to €523,056
- Gross operating margin +€79,281
up €79,281 (+15.0%), from €527,632 to €606,913
- Turnover +€75,736
up €75,736 (+11.2%), from €676,267 to €752,003
- Staff costs +€31,750
up €31,750 (+7.9%), from €402,678 to €434,428
- Purchases and services +€22,089
up €22,089 (+14.8%), from €149,129 to €171,218
- Taxes +€9,915
up €9,915 (+33.1%), from €30,000 to €39,915
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 | €645,662 | €770,617 | +€124,955 | +19.4% |
| Fixed assets | 21/28 | €15,782 | €17,246 | +€1,464 | +9.3% |
| Tangible fixed assets | 22/27 | €15,782 | €17,246 | +€1,464 | +9.3% |
| Plant, machinery and equipment | 23 | €9,635 | €15,571 | +€5,936 | +61.6% |
| Furniture and vehicles | 24 | €6,147 | €1,675 | -€4,472 | -72.8% |
| Current assets | 29/58 | €629,880 | €753,371 | +€123,491 | +19.6% |
| Amounts receivable within one year | 40/41 | €137,868 | €17,532 | -€120,336 | -87.3% |
| Trade receivables | 40 | €137,868 | €17,532 | -€120,336 | -87.3% |
| Cash at bank and in hand | 54/58 | €481,753 | €735,045 | +€253,292 | +52.6% |
| Deferred charges and accrued income | 490/1 | €10,259 | €794 | -€9,465 | -92.3% |
| Total equity and liabilities | 10/49 | €645,662 | €770,617 | +€124,955 | +19.4% |
| Equity | 10/15 | €508,699 | €529,876 | +€21,177 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €501,879 | €523,056 | +€21,177 | +4.2% |
| Amounts payable | 17/49 | €136,963 | €240,741 | +€103,778 | +75.8% |
| Amounts payable within one year | 42/48 | €135,152 | €238,931 | +€103,779 | +76.8% |
| Trade debts | 44 | €44,481 | €42,853 | -€1,628 | -3.7% |
| Suppliers | 440/4 | €44,481 | €42,853 | -€1,628 | -3.7% |
| Taxes, remuneration and social security | 45 | €81,448 | €86,855 | +€5,407 | +6.6% |
| Taxes | 450/3 | €26,714 | €40,855 | +€14,141 | +52.9% |
| Remuneration and social security | 454/9 | €54,734 | €46,000 | -€8,734 | -16.0% |
| Other amounts payable | 47/48 | €9,223 | €109,223 | +€100,000 | +1,084% |
| Accrued charges and deferred income | 492/3 | €1,811 | €1,810 | -€1 | -0.1% |
| Turnover | 70 | €676,267 | €752,003 | +€75,736 | +11.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €149,129 | €171,218 | +€22,089 | +14.8% |
| Remuneration, social security and pensions | 62 | €402,678 | €434,428 | +€31,750 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,633 | €8,842 | -€791 | -8.2% |
| Other operating charges | 640/8 | €863 | €751 | -€112 | -13.0% |
| Non-recurring operating charges | 66A | - | €1,701 | +€1,701 | |
| Gross operating margin | 9900 | €527,632 | €606,913 | +€79,281 | +15.0% |
| Operating profit (loss) | 9901 | €114,458 | €161,191 | +€46,733 | +40.8% |
| Financial charges | 65/66B | €98 | €99 | +€1 | +1.0% |
| Recurring financial charges | 65 | €98 | €99 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €114,360 | €161,092 | +€46,732 | +40.9% |
| Income taxes | 67/77 | €30,000 | €39,915 | +€9,915 | +33.1% |
| Profit (loss) for the period | 9904 | €84,360 | €121,177 | +€36,817 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,360 | €121,177 | +€36,817 | +43.6% |
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 21 October 2026 via checked.be.