ErLa Conseils: 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.
ErLa Conseils
Largest movements
- Tangible fixed assets -€557
no longer reported in 2025 (was €557)
- Cash -€463
no longer reported in 2025 (was €463)
mainly Net result for the year (-€1,300)
- Receivables within one year -€12
no longer reported in 2025 (was €12)
- Profit (loss) carried forward -€1,300
down €1,300 (-27.4%), from -€4,737 to -€6,038
- Other debts +€232
up €232 (+6.1%), from €3,770 to €4,002
- Short-term financial debts +€36
new in 2025: €36
- Financial charges +€365
up €365 (+919%), from €40 to €404
of which Non-recurring financial charges: +€357
- Gross operating margin +€287
up €287 (+24.3%), from -€1,183 to -€896
- Depreciation -€180
no longer reported in 2025 (was €180)
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 | €1,032 | - | -€1,032 | |
| Fixed assets | 21/28 | €557 | - | -€557 | |
| Tangible fixed assets | 22/27 | €557 | - | -€557 | |
| Plant, machinery and equipment | 23 | €557 | - | -€557 | |
| Current assets | 29/58 | €475 | - | -€475 | |
| Amounts receivable within one year | 40/41 | €12 | - | -€12 | |
| Other amounts receivable | 41 | €12 | - | -€12 | |
| Cash at bank and in hand | 54/58 | €463 | - | -€463 | |
| Total equity and liabilities | 10/49 | €1,032 | €0 | -€1,032 | -100% |
| Equity | 10/15 | -€2,737 | -€4,038 | -€1,300 | -47.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,737 | -€6,038 | -€1,300 | -27.4% |
| Amounts payable | 17/49 | €3,770 | €4,038 | +€268 | +7.1% |
| Amounts payable within one year | 42/48 | €3,770 | €4,038 | +€268 | +7.1% |
| Financial debts | 43 | - | €36 | +€36 | |
| Credit institutions | 430/8 | - | €36 | +€36 | |
| Other amounts payable | 47/48 | €3,770 | €4,002 | +€232 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | - | -€180 | |
| Gross operating margin | 9900 | -€1,183 | -€896 | +€287 | +24.3% |
| Operating profit (loss) | 9901 | -€1,363 | -€896 | +€468 | +34.3% |
| Financial charges | 65/66B | €40 | €404 | +€365 | +919% |
| Recurring financial charges | 65 | €40 | €47 | +€7 | +18.7% |
| Non-recurring financial charges | 66B | - | €357 | +€357 | |
| Profit (loss) for the period before taxes | 9903 | -€1,403 | -€1,300 | +€103 | +7.3% |
| Profit (loss) for the period | 9904 | -€1,403 | -€1,300 | +€103 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,403 | -€1,300 | +€103 | +7.3% |
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 25 October 2026 via checked.be.