ERA LOGISTIC: 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.
ERA LOGISTIC
Largest movements
- Cash -€18,685
down €18,685 (-30.3%), from €61,603 to €42,917
mainly Net result for the year (-€90,268) and Receivables within one year (-€8,706)
- Receivables within one year +€8,706
up €8,706 (+61.8%), from €14,085 to €22,791
- Deferred charges and accrued income +€2,587
new in 2023: €2,587
- Tangible fixed assets -€1,667
down €1,667 (-45.3%), from €3,680 to €2,014
- Profit (loss) carried forward -€90,268
down €90,268 (-42.4%), from -€212,737 to -€303,005
- Other debts +€44,860
up €44,860 (+28.4%), from €158,087 to €202,947
- Tax, wage and social debts +€35,619
up €35,619 (+33.4%), from €106,617 to €142,235
of which Taxes: +€18,646
- Gross operating margin -€60,734
down €60,734 (-45.3%), from €134,031 to €73,298
- Staff costs +€44,731
up €44,731 (+42.9%), from €104,257 to €148,988
- Taxes -€12,427
no longer reported in 2023 (was €12,427)
- Other operating charges +€3,811
up €3,811 (+51.8%), from €7,359 to €11,169
- Depreciation -€2,786
down €2,786 (-62.6%), from €4,452 to €1,667
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,368 | €71,310 | -€9,058 | -11.3% |
| Fixed assets | 21/28 | €4,680 | €3,014 | -€1,667 | -35.6% |
| Tangible fixed assets | 22/27 | €3,680 | €2,014 | -€1,667 | -45.3% |
| Furniture and vehicles | 24 | €3,680 | €2,014 | -€1,667 | -45.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €75,687 | €68,296 | -€7,391 | -9.8% |
| Amounts receivable within one year | 40/41 | €14,085 | €22,791 | +€8,706 | +61.8% |
| Trade receivables | 40 | €14,085 | €22,791 | +€8,706 | +61.8% |
| Cash at bank and in hand | 54/58 | €61,603 | €42,917 | -€18,685 | -30.3% |
| Deferred charges and accrued income | 490/1 | - | €2,587 | +€2,587 | |
| Total equity and liabilities | 10/49 | €80,368 | €71,310 | -€9,058 | -11.3% |
| Equity | 10/15 | -€192,277 | -€282,545 | -€90,268 | -46.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€212,737 | -€303,005 | -€90,268 | -42.4% |
| Amounts payable | 17/49 | €272,644 | €353,854 | +€81,210 | +29.8% |
| Amounts payable within one year | 42/48 | €272,644 | €353,854 | +€81,210 | +29.8% |
| Trade debts | 44 | €7,941 | €8,672 | +€731 | +9.2% |
| Suppliers | 440/4 | €7,941 | €8,672 | +€731 | +9.2% |
| Taxes, remuneration and social security | 45 | €106,617 | €142,235 | +€35,619 | +33.4% |
| Taxes | 450/3 | €106,617 | €125,263 | +€18,646 | +17.5% |
| Remuneration and social security | 454/9 | - | €16,972 | +€16,972 | |
| Other amounts payable | 47/48 | €158,087 | €202,947 | +€44,860 | +28.4% |
| Non-recurring operating income | 76A | - | €2,769 | +€2,769 | |
| Remuneration, social security and pensions | 62 | €104,257 | €148,988 | +€44,731 | +42.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,452 | €1,667 | -€2,786 | -62.6% |
| Other operating charges | 640/8 | €7,359 | €11,169 | +€3,811 | +51.8% |
| Non-recurring operating charges | 66A | €3,622 | - | -€3,622 | |
| Gross operating margin | 9900 | €134,031 | €73,298 | -€60,734 | -45.3% |
| Operating profit (loss) | 9901 | €14,341 | -€88,527 | -€102,867 | |
| Financial charges | 65/66B | €1,308 | €1,741 | +€433 | +33.1% |
| Recurring financial charges | 65 | €1,308 | €1,741 | +€433 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €13,032 | -€90,268 | -€103,300 | |
| Income taxes | 67/77 | €12,427 | - | -€12,427 | |
| Profit (loss) for the period | 9904 | €606 | -€90,268 | -€90,874 | |
| Profit (loss) for the period to be appropriated | 9905 | €606 | -€90,268 | -€90,874 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.