ERABATI: 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.
ERABATI
Largest movements
- Tangible fixed assets -€1,531
down €1,531 (-62.4%), from €2,455 to €924
- Cash -€450
down €450 (-40.7%), from €1,106 to €656
mainly Net result for the year (-€6,168) and Current portion of long-term debt (-€2,593)
- Profit (loss) carried forward -€6,168
down €6,168, from €1,608 to -€4,560
- Trade debts +€5,403
up €5,403 (+161.7%), from €3,341 to €8,744
- Current portion of long-term debt -€2,593
no longer reported in 2025 (was €2,593)
- Other debts +€1,081
new in 2025: €1,081
- Gross operating margin -€11,818
down €11,818, from €10,565 to -€1,253
- Depreciation -€2,028
down €2,028 (-44.2%), from €4,588 to €2,560
- Financial income -€216
down €216 (-83.7%), from €258 to €42
- Financial charges +€145
up €145 (+9.0%), from €1,609 to €1,754
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 | €40,518 | €38,507 | -€2,010 | -5.0% |
| Fixed assets | 21/28 | €3,055 | €1,524 | -€1,531 | -50.1% |
| Tangible fixed assets | 22/27 | €2,455 | €924 | -€1,531 | -62.4% |
| Furniture and vehicles | 24 | €2,455 | €924 | -€1,531 | -62.4% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €37,463 | €36,983 | -€480 | -1.3% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,754 | €20,838 | +€84 | +0.4% |
| Trade receivables | 40 | €18,273 | €20,533 | +€2,260 | +12.4% |
| Other amounts receivable | 41 | €2,480 | €305 | -€2,175 | -87.7% |
| Cash at bank and in hand | 54/58 | €1,106 | €656 | -€450 | -40.7% |
| Deferred charges and accrued income | 490/1 | €604 | €490 | -€114 | -18.9% |
| Total equity and liabilities | 10/49 | €40,518 | €38,507 | -€2,010 | -5.0% |
| Equity | 10/15 | €22,068 | €15,900 | -€6,168 | -28.0% |
| 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 | €1,608 | -€4,560 | -€6,168 | |
| Amounts payable | 17/49 | €18,450 | €22,608 | +€4,158 | +22.5% |
| Amounts payable within one year | 42/48 | €18,450 | €22,608 | +€4,158 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €2,593 | - | -€2,593 | |
| Financial debts | 43 | €12,064 | €12,320 | +€256 | +2.1% |
| Credit institutions | 430/8 | €12,064 | €12,320 | +€256 | +2.1% |
| Trade debts | 44 | €3,341 | €8,744 | +€5,403 | +161.7% |
| Suppliers | 440/4 | €3,341 | €8,744 | +€5,403 | +161.7% |
| Advances received on contracts in progress | 46 | - | €240 | +€240 | |
| Taxes, remuneration and social security | 45 | €451 | €223 | -€228 | -50.5% |
| Taxes | 450/3 | €451 | €223 | -€228 | -50.5% |
| Other amounts payable | 47/48 | - | €1,081 | +€1,081 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,588 | €2,560 | -€2,028 | -44.2% |
| Other operating charges | 640/8 | €514 | €420 | -€94 | -18.3% |
| Gross operating margin | 9900 | €10,565 | -€1,253 | -€11,818 | |
| Operating profit (loss) | 9901 | €5,464 | -€4,233 | -€9,697 | |
| Financial income | 75/76B | €258 | €42 | -€216 | -83.7% |
| Recurring financial income | 75 | €258 | €42 | -€216 | -83.7% |
| Financial charges | 65/66B | €1,609 | €1,754 | +€145 | +9.0% |
| Recurring financial charges | 65 | €1,609 | €1,754 | +€145 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €4,113 | -€5,945 | -€10,058 | |
| Income taxes | 67/77 | €245 | €223 | -€22 | -8.9% |
| Profit (loss) for the period | 9904 | €3,868 | -€6,168 | -€10,036 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,868 | -€6,168 | -€10,036 |
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 10 October 2026 via checked.be.