ERP Koensulting: 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.
ERP Koensulting
Largest movements
- Cash +€116,241
up €116,241 (+50.2%), from €231,410 to €347,651
mainly Current investments (+€100,000) and Net result for the year (+€66,861)
- Current investments -€100,000
down €100,000 (-20.0%), from €500,000 to €400,000
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€42,925
down €42,925 (-34.4%), from €124,851 to €81,926
- Taxes -€14,476
down €14,476 (-35.8%), from €40,492 to €26,016
- Financial income -€2,465
down €2,465 (-14.6%), from €16,883 to €14,417
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 | €763,092 | €772,352 | +€9,260 | +1.2% |
| Fixed assets | 21/28 | €1,383 | €222 | -€1,161 | -83.9% |
| Tangible fixed assets | 22/27 | €1,383 | €222 | -€1,161 | -83.9% |
| Furniture and vehicles | 24 | €1,383 | €222 | -€1,161 | -83.9% |
| Current assets | 29/58 | €761,709 | €772,130 | +€10,421 | +1.4% |
| Stocks and contracts in progress | 3 | €5,000 | - | -€5,000 | |
| Contracts in progress | 37 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €22,516 | €18,014 | -€4,501 | -20.0% |
| Trade receivables | 40 | €17,442 | €12,941 | -€4,501 | -25.8% |
| Other amounts receivable | 41 | €5,073 | €5,073 | = | 0.0% |
| Current investments | 50/53 | €500,000 | €400,000 | -€100,000 | -20.0% |
| Cash at bank and in hand | 54/58 | €231,410 | €347,651 | +€116,241 | +50.2% |
| Deferred charges and accrued income | 490/1 | €2,784 | €6,465 | +€3,681 | +132% |
| Total equity and liabilities | 10/49 | €763,092 | €772,352 | +€9,260 | +1.2% |
| Equity | 10/15 | €738,503 | €737,164 | -€1,339 | -0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €726,103 | €724,764 | -€1,339 | -0.2% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €721,103 | €719,764 | -€1,339 | -0.2% |
| Amounts payable | 17/49 | €24,590 | €35,189 | +€10,599 | +43.1% |
| Amounts payable within one year | 42/48 | €22,754 | €32,403 | +€9,649 | +42.4% |
| Trade debts | 44 | €6,079 | €11,071 | +€4,991 | +82.1% |
| Suppliers | 440/4 | €6,079 | €11,071 | +€4,991 | +82.1% |
| Taxes, remuneration and social security | 45 | €1,597 | €4,776 | +€3,178 | +199% |
| Taxes | 450/3 | €597 | €2,576 | +€1,978 | +331% |
| Remuneration and social security | 454/9 | €1,000 | €2,200 | +€1,200 | +120% |
| Other amounts payable | 47/48 | €15,077 | €16,556 | +€1,479 | +9.8% |
| Accrued charges and deferred income | 492/3 | €1,836 | €2,786 | +€950 | +51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,321 | €1,161 | -€160 | -12.1% |
| Other operating charges | 640/8 | €1,088 | €1,122 | +€33 | +3.1% |
| Gross operating margin | 9900 | €124,851 | €81,926 | -€42,925 | -34.4% |
| Operating profit (loss) | 9901 | €122,442 | €79,643 | -€42,799 | -35.0% |
| Financial income | 75/76B | €16,883 | €14,417 | -€2,465 | -14.6% |
| Recurring financial income | 75 | €16,883 | €14,417 | -€2,465 | -14.6% |
| Financial charges | 65/66B | €1,307 | €1,183 | -€125 | -9.5% |
| Recurring financial charges | 65 | €1,307 | €1,183 | -€125 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €138,017 | €92,878 | -€45,140 | -32.7% |
| Income taxes | 67/77 | €40,492 | €26,016 | -€14,476 | -35.8% |
| Profit (loss) for the period | 9904 | €97,525 | €66,861 | -€30,663 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,525 | €66,861 | -€30,663 | -31.4% |
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 31 October 2026 via checked.be.