Eric Poucet 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.
Eric Poucet Consult
Largest movements
- Cash +€46,135
up €46,135 (+420%), from €10,977 to €57,111
mainly Net result for the year (+€48,748) and Tax, wage and social debts (+€2,780)
- Receivables within one year +€7,445
up €7,445 (+59.1%), from €12,604 to €20,049
of which Other amounts receivable: +€7,445
- Tangible fixed assets +€1,991
new in 2025: €1,991
- Profit (loss) carried forward +€48,748
up €48,748 (+194%), from €25,067 to €73,814
- Tax, wage and social debts +€2,780
up €2,780 (+19.6%), from €14,148 to €16,928
- Other debts +€2,683
new in 2025: €2,683
- Trade debts +€1,193
up €1,193 (+4,060%), from €29 to €1,223
- Gross operating margin +€25,962
up €25,962 (+72.6%), from €35,752 to €61,713
- Taxes +€4,072
up €4,072 (+46.9%), from €8,676 to €12,747
- Depreciation -€1,276
down €1,276 (-91.5%), from €1,395 to €119
- Financial income +€640
new in 2025: €640
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 | €44,244 | €99,648 | +€55,404 | +125% |
| Fixed assets | 21/28 | €62 | €2,053 | +€1,991 | +3,230% |
| Tangible fixed assets | 22/27 | - | €1,991 | +€1,991 | |
| Furniture and vehicles | 24 | - | €1,991 | +€1,991 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €44,183 | €97,595 | +€53,412 | +121% |
| Amounts receivable within one year | 40/41 | €12,604 | €20,049 | +€7,445 | +59.1% |
| Trade receivables | 40 | €12,604 | €12,604 | = | 0.0% |
| Other amounts receivable | 41 | - | €7,445 | +€7,445 | |
| Current investments | 50/53 | €20,000 | €19,714 | -€286 | -1.4% |
| Cash at bank and in hand | 54/58 | €10,977 | €57,111 | +€46,135 | +420% |
| Deferred charges and accrued income | 490/1 | €602 | €720 | +€119 | +19.7% |
| Total equity and liabilities | 10/49 | €44,244 | €99,648 | +€55,404 | +125% |
| Equity | 10/15 | €30,067 | €78,814 | +€48,748 | +162% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,067 | €73,814 | +€48,748 | +194% |
| Amounts payable | 17/49 | €14,177 | €20,834 | +€6,656 | +46.9% |
| Amounts payable within one year | 42/48 | €14,177 | €20,834 | +€6,656 | +46.9% |
| Trade debts | 44 | €29 | €1,223 | +€1,193 | +4,060% |
| Suppliers | 440/4 | €29 | €1,223 | +€1,193 | +4,060% |
| Taxes, remuneration and social security | 45 | €14,148 | €16,928 | +€2,780 | +19.6% |
| Taxes | 450/3 | €14,148 | €16,928 | +€2,780 | +19.6% |
| Other amounts payable | 47/48 | - | €2,683 | +€2,683 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,395 | €119 | -€1,276 | -91.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €35,752 | €61,713 | +€25,962 | +72.6% |
| Operating profit (loss) | 9901 | €33,969 | €61,195 | +€27,225 | +80.1% |
| Financial income | 75/76B | - | €640 | +€640 | |
| Recurring financial income | 75 | - | €640 | +€640 | |
| Financial charges | 65/66B | €227 | €340 | +€113 | +49.8% |
| Recurring financial charges | 65 | €227 | €54 | -€173 | -76.2% |
| Non-recurring financial charges | 66B | - | €286 | +€286 | |
| Profit (loss) for the period before taxes | 9903 | €33,742 | €61,495 | +€27,752 | +82.2% |
| Income taxes | 67/77 | €8,676 | €12,747 | +€4,072 | +46.9% |
| Profit (loss) for the period | 9904 | €25,067 | €48,748 | +€23,681 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,067 | €48,748 | +€23,681 | +94.5% |
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 17 October 2026 via checked.be.