Erudis Consulting: 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.
Erudis Consulting
Largest movements
- Cash +€38,835
up €38,835 (+24.4%), from €159,268 to €198,103
mainly Net result for the year (+€29,009) and Receivables within one year (+€17,543)
- Receivables within one year -€17,543
down €17,543 (-75.2%), from €23,338 to €5,795
of which Trade receivables: -€16,736
- Deferred charges and accrued income +€2,498
new in 2025: €2,498
- Reserves +€29,000
up €29,000 (+19.0%), from €152,769 to €181,769
of which Distributable reserves: +€29,000
- Other debts -€5,000
down €5,000 (-83.3%), from €6,000 to €1,000
- Gross operating margin -€6,981
down €6,981 (-13.0%), from €53,603 to €46,622
- Taxes +€3,740
up €3,740 (+32.5%), from €11,515 to €15,255
- Depreciation -€2,274
down €2,274 (-50.3%), from €4,524 to €2,250
- Financial income +€978
up €978 (+914%), from €107 to €1,085
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 | €185,372 | €207,562 | +€22,190 | +12.0% |
| Fixed assets | 21/28 | €2,766 | €1,166 | -€1,600 | -57.8% |
| Tangible fixed assets | 22/27 | €2,766 | €1,166 | -€1,600 | -57.8% |
| Land and buildings | 22 | €695 | €204 | -€491 | -70.6% |
| Plant, machinery and equipment | 23 | €477 | - | -€477 | |
| Furniture and vehicles | 24 | €1,594 | €962 | -€632 | -39.7% |
| Current assets | 29/58 | €182,606 | €206,396 | +€23,790 | +13.0% |
| Amounts receivable within one year | 40/41 | €23,338 | €5,795 | -€17,543 | -75.2% |
| Trade receivables | 40 | €19,761 | €3,025 | -€16,736 | -84.7% |
| Other amounts receivable | 41 | €3,577 | €2,770 | -€808 | -22.6% |
| Cash at bank and in hand | 54/58 | €159,268 | €198,103 | +€38,835 | +24.4% |
| Deferred charges and accrued income | 490/1 | - | €2,498 | +€2,498 | |
| Total equity and liabilities | 10/49 | €185,372 | €207,562 | +€22,190 | +12.0% |
| Equity | 10/15 | €164,825 | €193,834 | +€29,009 | +17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €152,769 | €181,769 | +€29,000 | +19.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €150,909 | €179,909 | +€29,000 | +19.2% |
| Profit (loss) carried forward | 14 | €5,856 | €5,865 | +€9 | +0.2% |
| Amounts payable | 17/49 | €20,547 | €13,728 | -€6,819 | -33.2% |
| Amounts payable within one year | 42/48 | €18,747 | €11,928 | -€6,819 | -36.4% |
| Trade debts | 44 | €3,271 | €2,728 | -€543 | -16.6% |
| Suppliers | 440/4 | €3,271 | €2,728 | -€543 | -16.6% |
| Taxes, remuneration and social security | 45 | €9,476 | €8,200 | -€1,276 | -13.5% |
| Taxes | 450/3 | €9,476 | €8,200 | -€1,276 | -13.5% |
| Other amounts payable | 47/48 | €6,000 | €1,000 | -€5,000 | -83.3% |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,524 | €2,250 | -€2,274 | -50.3% |
| Other operating charges | 640/8 | €888 | €955 | +€67 | +7.5% |
| Gross operating margin | 9900 | €53,603 | €46,622 | -€6,981 | -13.0% |
| Operating profit (loss) | 9901 | €48,190 | €43,417 | -€4,773 | -9.9% |
| Financial income | 75/76B | €107 | €1,085 | +€978 | +914% |
| Recurring financial income | 75 | €107 | €1,085 | +€978 | +914% |
| Financial charges | 65/66B | €270 | €238 | -€31 | -11.6% |
| Recurring financial charges | 65 | €229 | €232 | +€3 | +1.5% |
| Non-recurring financial charges | 66B | €41 | €6 | -€35 | -85.4% |
| Profit (loss) for the period before taxes | 9903 | €48,028 | €44,264 | -€3,764 | -7.8% |
| Income taxes | 67/77 | €11,515 | €15,255 | +€3,740 | +32.5% |
| Profit (loss) for the period | 9904 | €36,513 | €29,009 | -€7,504 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,513 | €29,009 | -€7,504 | -20.6% |
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 26 October 2026 via checked.be.