Here ERP Consultancy: 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.
Here ERP Consultancy
Largest movements
- Cash +€28,516
up €28,516 (+59.3%), from €48,099 to €76,615
mainly Net result for the year (+€34,335) and Tax, wage and social debts (+€9,520)
- Receivables within one year +€16,433
up €16,433 (+121%), from €13,552 to €29,985
- Tangible fixed assets -€5,992
down €5,992 (-30.8%), from €19,449 to €13,457
- Reserves +€34,335
up €34,335 (+97.3%), from €35,281 to €69,616
- Tax, wage and social debts +€9,520
up €9,520 (+54.6%), from €17,439 to €26,959
- Other debts -€7,049
down €7,049 (-24.9%), from €28,256 to €21,208
- Accrued charges and deferred income +€1,636
new in 2025: €1,636
- Financial charges +€1,649
up €1,649 (+5,441%), from €30 to €1,679
- Depreciation -€1,043
down €1,043 (-14.8%), from €7,035 to €5,992
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 | €81,331 | €120,295 | +€38,964 | +47.9% |
| Fixed assets | 21/28 | €19,449 | €13,457 | -€5,992 | -30.8% |
| Tangible fixed assets | 22/27 | €19,449 | €13,457 | -€5,992 | -30.8% |
| Furniture and vehicles | 24 | €19,449 | €13,457 | -€5,992 | -30.8% |
| Current assets | 29/58 | €61,883 | €106,838 | +€44,956 | +72.6% |
| Amounts receivable within one year | 40/41 | €13,552 | €29,985 | +€16,433 | +121% |
| Trade receivables | 40 | €13,552 | €29,985 | +€16,433 | +121% |
| Cash at bank and in hand | 54/58 | €48,099 | €76,615 | +€28,516 | +59.3% |
| Deferred charges and accrued income | 490/1 | €232 | €239 | +€7 | +3.1% |
| Total equity and liabilities | 10/49 | €81,331 | €120,295 | +€38,964 | +47.9% |
| Equity | 10/15 | €35,381 | €69,716 | +€34,335 | +97.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €35,281 | €69,616 | +€34,335 | +97.3% |
| Distributable reserves | 133 | €35,281 | €69,616 | +€34,335 | +97.3% |
| Amounts payable | 17/49 | €45,951 | €50,580 | +€4,629 | +10.1% |
| Amounts payable within one year | 42/48 | €45,951 | €48,944 | +€2,993 | +6.5% |
| Trade debts | 44 | €255 | €777 | +€522 | +204% |
| Suppliers | 440/4 | €255 | €777 | +€522 | +204% |
| Taxes, remuneration and social security | 45 | €17,439 | €26,959 | +€9,520 | +54.6% |
| Taxes | 450/3 | €17,439 | €26,959 | +€9,520 | +54.6% |
| Other amounts payable | 47/48 | €28,256 | €21,208 | -€7,049 | -24.9% |
| Accrued charges and deferred income | 492/3 | - | €1,636 | +€1,636 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,035 | €5,992 | -€1,043 | -14.8% |
| Other operating charges | 640/8 | €426 | €458 | +€31 | +7.4% |
| Gross operating margin | 9900 | €52,874 | €52,839 | -€35 | -0.1% |
| Operating profit (loss) | 9901 | €45,413 | €46,389 | +€977 | +2.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €30 | €1,679 | +€1,649 | +5,441% |
| Recurring financial charges | 65 | €30 | €1,679 | +€1,649 | +5,441% |
| Profit (loss) for the period before taxes | 9903 | €45,382 | €44,711 | -€672 | -1.5% |
| Income taxes | 67/77 | €10,102 | €10,375 | +€274 | +2.7% |
| Profit (loss) for the period | 9904 | €35,281 | €34,335 | -€945 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,281 | €34,335 | -€945 | -2.7% |
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 21 October 2026 via checked.be.