ERKENS CONSULTING: what changed
ERKENS CONSULTING
Largest movements
- Current investments +€26,369
up €26,369 (+23.7%), from €111,443 to €137,812
- Receivables within one year -€21,310
down €21,310 (-29.3%), from €72,725 to €51,415
of which Other amounts receivable: -€23,912
- Tangible fixed assets -€17,273
down €17,273 (-42.6%), from €40,588 to €23,315
of which Furniture and vehicles: -€16,332
- Cash -€15,217
down €15,217 (-27.6%), from €55,189 to €39,972
mainly Contributions, distributions and other (-€69,841) and Current investments (-€26,369)
- Reserves -€11,509
down €11,509 (-4.8%), from €238,520 to €227,011
- Current portion of long-term debt -€10,075
down €10,075 (-66.5%), from €15,158 to €5,083
- Trade debts -€5,366
down €5,366 (-94.8%), from €5,661 to €295
- Debts after one year -€5,083
down €5,083 (-100%), from €5,083 to €0
- Tax, wage and social debts +€4,111
up €4,111 (+77.4%), from €5,312 to €9,423
- Turnover -€171,111
no longer reported in 2025 (was €171,111)
- Purchases and services -€77,397
no longer reported in 2025 (was €77,397)
- Gross operating margin -€2,406
down €2,406 (-2.6%), from €93,975 to €91,569
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €280,461 | €252,514 | -€27,947 | -10.0% |
| Fixed assets | 21/28 | €40,588 | €23,315 | -€17,273 | -42.6% |
| Tangible fixed assets | 22/27 | €40,588 | €23,315 | -€17,273 | -42.6% |
| Land and buildings | 22 | €2,077 | €1,136 | -€942 | -45.3% |
| Furniture and vehicles | 24 | €38,511 | €22,179 | -€16,332 | -42.4% |
| Current assets | 29/58 | €239,873 | €229,199 | -€10,674 | -4.4% |
| Amounts receivable within one year | 40/41 | €72,725 | €51,415 | -€21,310 | -29.3% |
| Trade receivables | 40 | €13,057 | €15,658 | +€2,602 | +19.9% |
| Other amounts receivable | 41 | €59,668 | €35,757 | -€23,912 | -40.1% |
| Current investments | 50/53 | €111,443 | €137,812 | +€26,369 | +23.7% |
| Cash at bank and in hand | 54/58 | €55,189 | €39,972 | -€15,217 | -27.6% |
| Deferred charges and accrued income | 490/1 | €517 | €0 | -€517 | -100% |
| Total equity and liabilities | 10/49 | €280,461 | €252,514 | -€27,947 | -10.0% |
| Equity | 10/15 | €248,388 | €236,879 | -€11,509 | -4.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €238,520 | €227,011 | -€11,509 | -4.8% |
| Distributable reserves | 133 | €238,520 | €227,011 | -€11,509 | -4.8% |
| Profit (loss) carried forward | 14 | €1,808 | €1,808 | = | 0.0% |
| Amounts payable | 17/49 | €32,073 | €15,635 | -€16,438 | -51.3% |
| Amounts payable after more than one year | 17 | €5,083 | €0 | -€5,083 | -100% |
| Financial debts | 170/4 | €5,083 | €0 | -€5,083 | -100% |
| Amounts payable within one year | 42/48 | €26,990 | €15,635 | -€11,355 | -42.1% |
| Current portion of amounts payable after more than one year | 42 | €15,158 | €5,083 | -€10,075 | -66.5% |
| Trade debts | 44 | €5,661 | €295 | -€5,366 | -94.8% |
| Suppliers | 440/4 | €5,661 | €295 | -€5,366 | -94.8% |
| Taxes, remuneration and social security | 45 | €5,312 | €9,423 | +€4,111 | +77.4% |
| Taxes | 450/3 | €5,312 | €9,423 | +€4,111 | +77.4% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Turnover | 70 | €171,111 | - | -€171,111 | |
| Goods, raw materials, services and sundry goods | 60/61 | €77,397 | - | -€77,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,273 | €17,273 | -€0 | 0.0% |
| Other operating charges | 640/8 | €781 | €807 | +€26 | +3.3% |
| Gross operating margin | 9900 | €93,975 | €91,569 | -€2,406 | -2.6% |
| Operating profit (loss) | 9901 | €75,921 | €73,489 | -€2,432 | -3.2% |
| Financial income | 75/76B | €7,181 | €8,881 | +€1,701 | +23.7% |
| Recurring financial income | 75 | €7,181 | €8,881 | +€1,701 | +23.7% |
| Financial charges | 65/66B | €1,121 | €702 | -€418 | -37.3% |
| Recurring financial charges | 65 | €1,121 | €702 | -€418 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €81,981 | €81,668 | -€313 | -0.4% |
| Income taxes | 67/77 | €23,475 | €23,336 | -€139 | -0.6% |
| Profit (loss) for the period | 9904 | €58,506 | €58,332 | -€174 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,506 | €58,332 | -€174 | -0.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.