DE ERKEN: 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.
DE ERKEN
Largest movements
- Deferred charges and accrued income -€43,616
down €43,616 (-95.2%), from €45,816 to €2,200
- Current investments +€40,203
new in 2025: €40,203
- Cash -€18,642
down €18,642 (-73.2%), from €25,456 to €6,814
mainly Current investments (-€40,203) and Net result for the year (-€28,054)
- Tangible fixed assets -€6,859
down €6,859 (-9.3%), from €73,658 to €66,799
of which Land and buildings: -€4,897
- Receivables within one year -€3,555
down €3,555 (-27.3%), from €13,043 to €9,489
of which Other amounts receivable: -€3,555
- Profit (loss) carried forward -€28,054
down €28,054 (-45.0%), from €62,388 to €34,334
- Other debts -€4,800
no longer reported in 2025 (was €4,800)
- Gross operating margin +€22,592
up €22,592, from -€21,315 to €1,277
- Depreciation -€2,116
down €2,116 (-22.5%), from €9,389 to €7,273
- Other operating charges +€735
up €735 (+13.9%), from €5,280 to €6,015
- Financial charges -€428
down €428 (-90.5%), from €473 to €45
- Staff costs +€271
new in 2025: €271
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 | €157,973 | €125,505 | -€32,468 | -20.6% |
| Fixed assets | 21/28 | €73,658 | €66,799 | -€6,859 | -9.3% |
| Tangible fixed assets | 22/27 | €73,658 | €66,799 | -€6,859 | -9.3% |
| Land and buildings | 22 | €64,649 | €59,752 | -€4,897 | -7.6% |
| Plant, machinery and equipment | 23 | €9,009 | €6,757 | -€2,253 | -25.0% |
| Furniture and vehicles | 24 | - | €291 | +€291 | |
| Current assets | 29/58 | €84,315 | €58,706 | -€25,609 | -30.4% |
| Amounts receivable within one year | 40/41 | €13,043 | €9,489 | -€3,555 | -27.3% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €13,043 | €9,489 | -€3,555 | -27.3% |
| Current investments | 50/53 | - | €40,203 | +€40,203 | |
| Cash at bank and in hand | 54/58 | €25,456 | €6,814 | -€18,642 | -73.2% |
| Deferred charges and accrued income | 490/1 | €45,816 | €2,200 | -€43,616 | -95.2% |
| Total equity and liabilities | 10/49 | €157,973 | €125,505 | -€32,468 | -20.6% |
| Equity | 10/15 | €153,173 | €125,119 | -€28,054 | -18.3% |
| Contributions | 10/11 | €67,482 | €67,482 | = | 0.0% |
| Capital | 10 | €67,482 | €67,482 | = | 0.0% |
| Issued capital | 100 | €67,482 | €67,482 | = | 0.0% |
| Reserves | 13 | €23,304 | €23,304 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,748 | €6,748 | = | 0.0% |
| Legal reserve | 130 | €6,748 | €6,748 | = | 0.0% |
| Distributable reserves | 133 | €16,555 | €16,555 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,388 | €34,334 | -€28,054 | -45.0% |
| Amounts payable | 17/49 | €4,800 | €386 | -€4,414 | -92.0% |
| Amounts payable within one year | 42/48 | €4,800 | €386 | -€4,414 | -92.0% |
| Trade debts | 44 | - | €386 | +€386 | |
| Suppliers | 440/4 | - | €386 | +€386 | |
| Other amounts payable | 47/48 | €4,800 | - | -€4,800 | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €271 | +€271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,389 | €7,273 | -€2,116 | -22.5% |
| Other operating charges | 640/8 | €5,280 | €6,015 | +€735 | +13.9% |
| Non-recurring operating charges | 66A | - | €15,834 | +€15,834 | |
| Gross operating margin | 9900 | -€21,315 | €1,277 | +€22,592 | |
| Operating profit (loss) | 9901 | -€35,984 | -€28,117 | +€7,867 | +21.9% |
| Financial income | 75/76B | - | €108 | +€108 | |
| Recurring financial income | 75 | - | €108 | +€108 | |
| Financial charges | 65/66B | €473 | €45 | -€428 | -90.5% |
| Recurring financial charges | 65 | €473 | €45 | -€428 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | -€36,457 | -€28,054 | +€8,403 | +23.0% |
| Profit (loss) for the period | 9904 | -€36,457 | -€28,054 | +€8,403 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,457 | -€28,054 | +€8,403 | +23.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.