ERAL: 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.
ERAL
Largest movements
- Cash -€159
down €159 (-90.5%), from €176 to €17
mainly Tax, wage and social debts (-€1,693) and Net result for the year (-€199)
- Other debts +€1,733
up €1,733 (+35.2%), from €4,930 to €6,663
- Tax, wage and social debts -€1,693
no longer reported in 2025 (was €1,693)
of which Taxes: -€1,418
- Profit (loss) carried forward -€199
down €199 (-0.9%), from -€21,447 to -€21,647
- Gross operating margin +€4,944
no longer reported in 2025 (was -€4,944)
- Other operating charges -€878
no longer reported in 2025 (was €878)
- Staff costs -€560
no longer reported in 2025 (was €560)
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 | €176 | €17 | -€159 | -90.5% |
| Current assets | 29/58 | €176 | €17 | -€159 | -90.5% |
| Cash at bank and in hand | 54/58 | €176 | €17 | -€159 | -90.5% |
| Total equity and liabilities | 10/49 | €176 | €17 | -€159 | -90.5% |
| Equity | 10/15 | -€6,447 | -€6,647 | -€199 | -3.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,447 | -€21,647 | -€199 | -0.9% |
| Amounts payable | 17/49 | €6,623 | €6,663 | +€40 | +0.6% |
| Amounts payable within one year | 42/48 | €6,623 | €6,663 | +€40 | +0.6% |
| Taxes, remuneration and social security | 45 | €1,693 | - | -€1,693 | |
| Taxes | 450/3 | €1,418 | - | -€1,418 | |
| Remuneration and social security | 454/9 | €275 | - | -€275 | |
| Other amounts payable | 47/48 | €4,930 | €6,663 | +€1,733 | +35.2% |
| Remuneration, social security and pensions | 62 | €560 | - | -€560 | |
| Other operating charges | 640/8 | €878 | - | -€878 | |
| Non-recurring operating charges | 66A | €14,899 | - | -€14,899 | |
| Gross operating margin | 9900 | -€4,944 | - | +€4,944 | |
| Operating profit (loss) | 9901 | -€21,281 | - | +€21,281 | |
| Financial charges | 65/66B | €166 | €199 | +€34 | +20.3% |
| Recurring financial charges | 65 | €166 | €199 | +€34 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,447 | -€199 | +€21,248 | +99.1% |
| Profit (loss) for the period | 9904 | -€21,447 | -€199 | +€21,248 | +99.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,447 | -€199 | +€21,248 | +99.1% |
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 9 October 2026 via checked.be.