Eysermans consultancy: 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.
Eysermans consultancy
Largest movements
- Cash +€25,098
up €25,098 (+97.6%), from €25,709 to €50,807
mainly Net result for the year (+€32,925) and Tax, wage and social debts (+€8,923)
- Receivables after one year +€20,000
new in 2025: €20,000
- Reserves +€32,925
up €32,925 (+158.1%), from €20,830 to €53,755
- Tax, wage and social debts +€8,923
up €8,923 (+64.8%), from €13,765 to €22,687
of which Taxes: +€7,173
- Other debts +€2,575
up €2,575 (+2574.6%), from €100 to €2,675
- Gross operating margin +€17,172
up €17,172 (+65.0%), from €26,416 to €43,588
- Taxes +€3,529
up €3,529 (+67.2%), from €5,248 to €8,778
- Financial charges +€1,818
up €1,818 (+998.1%), from €182 to €2,000
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 | €37,991 | €83,235 | +€45,244 | +119.1% |
| Current assets | 29/58 | €37,991 | €83,235 | +€45,244 | +119.1% |
| Amounts receivable after more than one year | 29 | - | €20,000 | +€20,000 | |
| Other amounts receivable | 291 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €12,282 | €12,428 | +€146 | +1.2% |
| Trade receivables | 40 | €12,282 | €12,428 | +€146 | +1.2% |
| Cash at bank and in hand | 54/58 | €25,709 | €50,807 | +€25,098 | +97.6% |
| Total equity and liabilities | 10/49 | €37,991 | €83,235 | +€45,244 | +119.1% |
| Equity | 10/15 | €22,830 | €55,755 | +€32,925 | +144.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,830 | €53,755 | +€32,925 | +158.1% |
| Distributable reserves | 133 | €20,830 | €53,755 | +€32,925 | +158.1% |
| Amounts payable | 17/49 | €15,161 | €27,480 | +€12,319 | +81.3% |
| Amounts payable within one year | 42/48 | €15,161 | €27,480 | +€12,319 | +81.3% |
| Trade debts | 44 | €1,296 | €2,118 | +€822 | +63.4% |
| Suppliers | 440/4 | €1,296 | €2,118 | +€822 | +63.4% |
| Taxes, remuneration and social security | 45 | €13,765 | €22,687 | +€8,923 | +64.8% |
| Taxes | 450/3 | €13,765 | €20,937 | +€7,173 | +52.1% |
| Remuneration and social security | 454/9 | - | €1,750 | +€1,750 | |
| Other amounts payable | 47/48 | €100 | €2,675 | +€2,575 | +2574.6% |
| Other operating charges | 640/8 | €156 | €186 | +€30 | +19.4% |
| Gross operating margin | 9900 | €26,416 | €43,588 | +€17,172 | +65.0% |
| Operating profit (loss) | 9901 | €26,260 | €43,402 | +€17,142 | +65.3% |
| Financial income | 75/76B | €1 | €300 | +€300 | +42812.9% |
| Recurring financial income | 75 | €1 | €300 | +€300 | +42812.9% |
| Financial charges | 65/66B | €182 | €2,000 | +€1,818 | +998.1% |
| Recurring financial charges | 65 | €182 | €2,000 | +€1,818 | +998.1% |
| Profit (loss) for the period before taxes | 9903 | €26,079 | €41,702 | +€15,623 | +59.9% |
| Income taxes | 67/77 | €5,248 | €8,778 | +€3,529 | +67.2% |
| Profit (loss) for the period | 9904 | €20,830 | €32,925 | +€12,094 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,830 | €32,925 | +€12,094 | +58.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.