ERAS Belgium: 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.
ERAS Belgium
Largest movements
- Cash +€9,465
up €9,465 (+251%), from €3,774 to €13,239
mainly Provisions (+€102,698) and Debts after one year (+€20,000)
- Receivables within one year +€6,587
up €6,587 (+95.2%), from €6,917 to €13,505
of which Other amounts receivable: +€6,587
- Provisions +€102,698
up €102,698 (+143%), from €71,919 to €174,616
- Tax, wage and social debts -€61,794
no longer reported in 2025 (was €61,794)
of which Remuneration and social security: -€61,673
- Profit (loss) carried forward -€20,422
down €20,422 (-0.5%), from -€4.1m to -€4.1m
- Debts after one year +€20,000
up €20,000 (+0.6%), from €3.6m to €3.6m
- Accrued charges and deferred income -€14,490
down €14,490 (-100.0%), from €14,490 to €0
- Provisions +€323,445
up €323,445 (+98.5%), from -€328,280 to -€4,836
- Staff costs -€218,627
down €218,627 (-99.9%), from €218,834 to €207
- Gross operating margin +€83,505
up €83,505 (+76.9%), from -€108,647 to -€25,142
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 | €48,784 | €64,837 | +€16,053 | +32.9% |
| Fixed assets | 21/28 | €38,093 | €38,093 | = | 0.0% |
| Financial fixed assets | 28 | €38,093 | €38,093 | = | 0.0% |
| Current assets | 29/58 | €10,691 | €26,744 | +€16,053 | +150% |
| Amounts receivable within one year | 40/41 | €6,917 | €13,505 | +€6,587 | +95.2% |
| Trade receivables | 40 | €5 | €5 | = | 0.0% |
| Other amounts receivable | 41 | €6,913 | €13,500 | +€6,587 | +95.3% |
| Cash at bank and in hand | 54/58 | €3,774 | €13,239 | +€9,465 | +251% |
| Total equity and liabilities | 10/49 | €48,784 | €64,837 | +€16,053 | +32.9% |
| Equity | 10/15 | -€3,720,131 | -€3,740,553 | -€20,422 | -0.5% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,120,131 | -€4,140,553 | -€20,422 | -0.5% |
| Provisions and deferred taxes | 16 | €71,919 | €174,616 | +€102,698 | +143% |
| Provisions for liabilities and charges | 160/5 | €71,919 | €174,616 | +€102,698 | +143% |
| Environmental obligations | 163 | €71,919 | - | -€71,919 | |
| Other liabilities and charges | 164/5 | - | €174,616 | +€174,616 | |
| Amounts payable | 17/49 | €3,696,996 | €3,630,773 | -€66,223 | -1.8% |
| Amounts payable after more than one year | 17 | €3,604,900 | €3,624,900 | +€20,000 | +0.6% |
| Other amounts payable | 178/9 | €3,604,900 | €3,624,900 | +€20,000 | +0.6% |
| Amounts payable within one year | 42/48 | €77,606 | €5,873 | -€71,733 | -92.4% |
| Trade debts | 44 | €15,812 | €5,873 | -€9,939 | -62.9% |
| Suppliers | 440/4 | €15,812 | €5,873 | -€9,939 | -62.9% |
| Taxes, remuneration and social security | 45 | €61,794 | - | -€61,794 | |
| Taxes | 450/3 | €121 | - | -€121 | |
| Remuneration and social security | 454/9 | €61,673 | - | -€61,673 | |
| Accrued charges and deferred income | 492/3 | €14,490 | €0 | -€14,490 | -100.0% |
| Non-recurring operating income | 76A | - | €111 | +€111 | |
| Remuneration, social security and pensions | 62 | €218,834 | €207 | -€218,627 | -99.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€328,280 | -€4,836 | +€323,445 | +98.5% |
| Other operating charges | 640/8 | €968 | - | -€968 | |
| Gross operating margin | 9900 | -€108,647 | -€25,142 | +€83,505 | +76.9% |
| Operating profit (loss) | 9901 | -€168 | -€20,513 | -€20,345 | -12,123% |
| Financial charges | 65/66B | €446 | - | -€446 | |
| Recurring financial charges | 65 | €446 | - | -€446 | |
| Profit (loss) for the period before taxes | 9903 | -€614 | -€20,513 | -€19,899 | -3,240% |
| Income taxes | 67/77 | -€227 | -€91 | +€136 | +59.8% |
| Profit (loss) for the period | 9904 | -€387 | -€20,422 | -€20,035 | -5,173% |
| Profit (loss) for the period to be appropriated | 9905 | -€387 | -€20,422 | -€20,035 | -5,173% |
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 27 October 2026 via checked.be.