ER Care: 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.
ER Care
Largest movements
- Tangible fixed assets +€24,107
up €24,107 (+166.7%), from €14,463 to €38,570
of which Plant, machinery and equipment: +€21,222
- Cash +€4,497
up €4,497 (+22.8%), from €19,735 to €24,232
mainly Depreciation (+€15,751) and Net result for the year (+€13,762)
- Deferred charges and accrued income +€1,729
new in 2025: €1,729
- Reserves +€10,000
up €10,000 (+200.0%), from €5,000 to €15,000
- Other debts +€7,486
new in 2025: €7,486
- Tax, wage and social debts +€6,513
up €6,513 (+289.5%), from €2,250 to €8,764
- Profit (loss) carried forward +€3,762
up €3,762 (+23.6%), from €15,933 to €19,695
- Trade debts +€2,424
up €2,424 (+572.3%), from €424 to €2,847
- Gross operating margin +€19,769
up €19,769 (+133.8%), from €14,778 to €34,547
- Depreciation +€12,804
up €12,804 (+434.4%), from €2,948 to €15,751
- Taxes +€1,291
up €1,291 (+37.1%), from €3,483 to €4,774
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 | €37,867 | €68,053 | +€30,186 | +79.7% |
| Fixed assets | 21/28 | €14,463 | €38,570 | +€24,107 | +166.7% |
| Tangible fixed assets | 22/27 | €14,463 | €38,570 | +€24,107 | +166.7% |
| Land and buildings | 22 | €11,450 | €11,276 | -€174 | -1.5% |
| Plant, machinery and equipment | 23 | €3,014 | €24,236 | +€21,222 | +704.2% |
| Furniture and vehicles | 24 | - | €3,058 | +€3,058 | |
| Current assets | 29/58 | €23,404 | €29,483 | +€6,079 | +26.0% |
| Amounts receivable within one year | 40/41 | €3,669 | €3,522 | -€147 | -4.0% |
| Trade receivables | 40 | €154 | €3,522 | +€3,368 | +2190.5% |
| Other amounts receivable | 41 | €3,515 | - | -€3,515 | |
| Cash at bank and in hand | 54/58 | €19,735 | €24,232 | +€4,497 | +22.8% |
| Deferred charges and accrued income | 490/1 | - | €1,729 | +€1,729 | |
| Total equity and liabilities | 10/49 | €37,867 | €68,053 | +€30,186 | +79.7% |
| Equity | 10/15 | €35,193 | €48,955 | +€13,762 | +39.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €5,000 | €15,000 | +€10,000 | +200.0% |
| Distributable reserves | 133 | €5,000 | €15,000 | +€10,000 | +200.0% |
| Profit (loss) carried forward | 14 | €15,933 | €19,695 | +€3,762 | +23.6% |
| Amounts payable | 17/49 | €2,674 | €19,098 | +€16,424 | +614.3% |
| Amounts payable within one year | 42/48 | €2,674 | €19,098 | +€16,424 | +614.3% |
| Trade debts | 44 | €424 | €2,847 | +€2,424 | +572.3% |
| Suppliers | 440/4 | €424 | €2,847 | +€2,424 | +572.3% |
| Taxes, remuneration and social security | 45 | €2,250 | €8,764 | +€6,513 | +289.5% |
| Taxes | 450/3 | €2,250 | €8,764 | +€6,513 | +289.5% |
| Other amounts payable | 47/48 | - | €7,486 | +€7,486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,948 | €15,751 | +€12,804 | +434.4% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €14,778 | €34,547 | +€19,769 | +133.8% |
| Operating profit (loss) | 9901 | €11,768 | €18,733 | +€6,965 | +59.2% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €118 | €246 | +€128 | +109.1% |
| Recurring financial charges | 65 | €118 | €246 | +€128 | +109.1% |
| Profit (loss) for the period before taxes | 9903 | €11,651 | €18,536 | +€6,885 | +59.1% |
| Income taxes | 67/77 | €3,483 | €4,774 | +€1,291 | +37.1% |
| Profit (loss) for the period | 9904 | €8,168 | €13,762 | +€5,594 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,168 | €13,762 | +€5,594 | +68.5% |
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 12 October 2026 via checked.be.