Erres Consult: what changed
Two fiscal 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.
Erres Consult
Largest movements
- Cash +€120,920
up €120,920 (+156.7%), from €77,146 to €198,066
mainly Net result for the year (+€91,773) and Current investments (+€71,000)
- Current investments -€71,000
down €71,000 (-27.9%), from €254,035 to €183,035
- Tangible fixed assets +€34,092
new in 2025: €34,092
- Receivables within one year -€12,955
down €12,955 (-50.6%), from €25,597 to €12,641
of which Trade receivables: -€12,595
- Reserves +€136,836
up €136,836 (+43.5%), from €314,804 to €451,639
of which Distributable reserves: +€136,836
- Profit (loss) carried forward -€75,323
down €75,323 (-100.0%), from €75,323 to €0
- Contributions -€18,500
down €18,500 (-99.5%), from €18,600 to €100
- Tax, wage and social debts +€14,016
up €14,016 (+158.1%), from €8,867 to €22,883
of which Taxes: +€15,015
- Other debts +€13,333
up €13,333 (+142.9%), from €9,333 to €22,666
- Gross operating margin +€41,348
up €41,348 (+39.9%), from €103,724 to €145,073
- Taxes +€16,651
up €16,651 (+53.5%), from €31,113 to €47,764
- Depreciation +€6,547
new in 2025: €6,547
- Financial charges +€1,574
up €1,574 (+893.6%), from €176 to €1,750
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.
Cash bridge derived
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 | €434,116 | €505,624 | +€71,508 | +16.5% |
| Fixed assets | 21/28 | - | €34,092 | +€34,092 | |
| Tangible fixed assets | 22/27 | - | €34,092 | +€34,092 | |
| Furniture and vehicles | 24 | - | €34,092 | +€34,092 | |
| Current assets | 29/58 | €434,116 | €471,532 | +€37,416 | +8.6% |
| Amounts receivable after more than one year | 29 | €76,000 | €76,000 | = | 0.0% |
| Other amounts receivable | 291 | €76,000 | €76,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,597 | €12,641 | -€12,955 | -50.6% |
| Trade receivables | 40 | €25,236 | €12,641 | -€12,595 | -49.9% |
| Other amounts receivable | 41 | €361 | €0 | -€361 | -100.0% |
| Current investments | 50/53 | €254,035 | €183,035 | -€71,000 | -27.9% |
| Cash at bank and in hand | 54/58 | €77,146 | €198,066 | +€120,920 | +156.7% |
| Deferred charges and accrued income | 490/1 | €1,338 | €1,789 | +€451 | +33.7% |
| Total equity and liabilities | 10/49 | €434,116 | €505,624 | +€71,508 | +16.5% |
| Equity | 10/15 | €408,726 | €451,739 | +€43,013 | +10.5% |
| Contributions | 10/11 | €18,600 | €100 | -€18,500 | -99.5% |
| Reserves | 13 | €314,804 | €451,639 | +€136,836 | +43.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €314,804 | €451,639 | +€136,836 | +43.5% |
| Profit (loss) carried forward | 14 | €75,323 | €0 | -€75,323 | -100.0% |
| Amounts payable | 17/49 | €25,390 | €53,884 | +€28,495 | +112.2% |
| Amounts payable within one year | 42/48 | €24,752 | €53,884 | +€29,133 | +117.7% |
| Financial debts | 43 | - | €559 | +€559 | |
| Credit institutions | 430/8 | - | €559 | +€559 | |
| Trade debts | 44 | €6,552 | €3,542 | -€3,010 | -45.9% |
| Suppliers | 440/4 | €6,552 | €3,542 | -€3,010 | -45.9% |
| Advances received on contracts in progress | 46 | - | €4,235 | +€4,235 | |
| Taxes, remuneration and social security | 45 | €8,867 | €22,883 | +€14,016 | +158.1% |
| Taxes | 450/3 | €6,367 | €21,383 | +€15,015 | +235.8% |
| Remuneration and social security | 454/9 | €2,500 | €1,500 | -€1,000 | -40.0% |
| Other amounts payable | 47/48 | €9,333 | €22,666 | +€13,333 | +142.9% |
| Accrued charges and deferred income | 492/3 | €638 | €0 | -€638 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,547 | +€6,547 | |
| Other operating charges | 640/8 | €1,204 | €2,284 | +€1,080 | +89.7% |
| Gross operating margin | 9900 | €103,724 | €145,073 | +€41,348 | +39.9% |
| Operating profit (loss) | 9901 | €102,520 | €136,242 | +€33,722 | +32.9% |
| Financial income | 75/76B | €5,413 | €5,045 | -€368 | -6.8% |
| Recurring financial income | 75 | €5,413 | €5,045 | -€368 | -6.8% |
| Financial charges | 65/66B | €176 | €1,750 | +€1,574 | +893.6% |
| Recurring financial charges | 65 | €176 | €1,750 | +€1,574 | +893.6% |
| Profit (loss) for the period before taxes | 9903 | €107,757 | €139,537 | +€31,780 | +29.5% |
| Income taxes | 67/77 | €31,113 | €47,764 | +€16,651 | +53.5% |
| Profit (loss) for the period | 9904 | €76,644 | €91,773 | +€15,129 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,644 | €91,773 | +€15,129 | +19.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.