Van Erps 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.
Van Erps Consulting
Largest movements
- Cash +€28,312
up €28,312 (+58.4%), from €48,471 to €76,783
mainly Net result for the year (+€26,755) and Other debts (+€2,362)
- Tangible fixed assets +€6,362
up €6,362 (+133%), from €4,783 to €11,144
- Deferred charges and accrued income -€2,046
down €2,046 (-51.4%), from €3,976 to €1,931
- Receivables within one year -€940
down €940 (-44.9%), from €2,095 to €1,155
- Reserves +€26,755
up €26,755 (+63.5%), from €42,130 to €68,885
of which Distributable reserves: +€26,755
- Other debts +€2,362
up €2,362 (+22.6%), from €10,439 to €12,801
- Tax, wage and social debts +€1,829
up €1,829 (+617%), from €296 to €2,126
- Gross operating margin +€16,627
up €16,627 (+60.2%), from €27,606 to €44,234
- Taxes +€5,589
up €5,589 (+59.7%), from €9,362 to €14,951
- Other operating charges -€2,137
down €2,137 (-76.0%), from €2,813 to €676
- Depreciation +€790
up €790 (+122%), from €650 to €1,440
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 | €59,325 | €91,013 | +€31,688 | +53.4% |
| Fixed assets | 21/28 | €4,783 | €11,144 | +€6,362 | +133% |
| Tangible fixed assets | 22/27 | €4,783 | €11,144 | +€6,362 | +133% |
| Furniture and vehicles | 24 | €4,783 | €11,144 | +€6,362 | +133% |
| Current assets | 29/58 | €54,542 | €79,869 | +€25,326 | +46.4% |
| Amounts receivable within one year | 40/41 | €2,095 | €1,155 | -€940 | -44.9% |
| Other amounts receivable | 41 | €2,095 | €1,155 | -€940 | -44.9% |
| Cash at bank and in hand | 54/58 | €48,471 | €76,783 | +€28,312 | +58.4% |
| Deferred charges and accrued income | 490/1 | €3,976 | €1,931 | -€2,046 | -51.4% |
| Total equity and liabilities | 10/49 | €59,325 | €91,013 | +€31,688 | +53.4% |
| Equity | 10/15 | €48,330 | €75,085 | +€26,755 | +55.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,130 | €68,885 | +€26,755 | +63.5% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €800 | €800 | = | 0.0% |
| Distributable reserves | 133 | €41,330 | €68,085 | +€26,755 | +64.7% |
| Amounts payable | 17/49 | €10,995 | €15,928 | +€4,933 | +44.9% |
| Amounts payable within one year | 42/48 | €10,995 | €15,246 | +€4,251 | +38.7% |
| Trade debts | 44 | €259 | €319 | +€60 | +23.3% |
| Suppliers | 440/4 | €259 | €319 | +€60 | +23.3% |
| Taxes, remuneration and social security | 45 | €296 | €2,126 | +€1,829 | +617% |
| Taxes | 450/3 | €296 | €2,126 | +€1,829 | +617% |
| Other amounts payable | 47/48 | €10,439 | €12,801 | +€2,362 | +22.6% |
| Accrued charges and deferred income | 492/3 | - | €682 | +€682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €650 | €1,440 | +€790 | +122% |
| Other operating charges | 640/8 | €2,813 | €676 | -€2,137 | -76.0% |
| Gross operating margin | 9900 | €27,606 | €44,234 | +€16,627 | +60.2% |
| Operating profit (loss) | 9901 | €24,144 | €42,118 | +€17,973 | +74.4% |
| Financial income | 75/76B | €4 | €8 | +€4 | +101% |
| Recurring financial income | 75 | €4 | €8 | +€4 | +101% |
| Financial charges | 65/66B | €703 | €420 | -€283 | -40.2% |
| Recurring financial charges | 65 | €703 | €420 | -€283 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €23,446 | €41,706 | +€18,260 | +77.9% |
| Income taxes | 67/77 | €9,362 | €14,951 | +€5,589 | +59.7% |
| Profit (loss) for the period | 9904 | €14,084 | €26,755 | +€12,671 | +90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,084 | €26,755 | +€12,671 | +90.0% |
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 18 October 2026 via checked.be.