ERAWYPS: 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.
ERAWYPS
Largest movements
- Receivables within one year -€13,090
down €13,090 (-85.9%), from €15,234 to €2,144
of which Trade receivables: -€13,434
- Deferred charges and accrued income +€1,487
new in 2025: €1,487
- Cash -€396
down €396 (-19.6%), from €2,022 to €1,626
mainly Net result for the year (-€25,185) and Trade debts (-€2,173)
- Profit (loss) carried forward -€25,185
down €25,185 (-1,109%), from -€2,271 to -€27,456
- Other debts +€16,847
up €16,847 (+411%), from €4,100 to €20,947
- Trade debts -€2,173
down €2,173 (-29.3%), from €7,421 to €5,248
- Accrued charges and deferred income -€1,489
no longer reported in 2025 (was €1,489)
- Gross operating margin -€23,847
down €23,847 (-1,051%), from -€2,270 to -€26,117
- Financial income +€974
new in 2025: €974
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 | €17,526 | €5,527 | -€12,000 | -68.5% |
| Fixed assets | 21/28 | €270 | €270 | = | 0.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €17,256 | €5,257 | -€12,000 | -69.5% |
| Amounts receivable within one year | 40/41 | €15,234 | €2,144 | -€13,090 | -85.9% |
| Trade receivables | 40 | €15,234 | €1,800 | -€13,434 | -88.2% |
| Other amounts receivable | 41 | - | €344 | +€344 | |
| Cash at bank and in hand | 54/58 | €2,022 | €1,626 | -€396 | -19.6% |
| Deferred charges and accrued income | 490/1 | - | €1,487 | +€1,487 | |
| Total equity and liabilities | 10/49 | €17,526 | €5,527 | -€12,000 | -68.5% |
| Equity | 10/15 | €4,229 | -€20,956 | -€25,185 | |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,271 | -€27,456 | -€25,185 | -1,109% |
| Amounts payable | 17/49 | €13,298 | €26,483 | +€13,185 | +99.2% |
| Amounts payable within one year | 42/48 | €11,809 | €26,483 | +€14,674 | +124% |
| Trade debts | 44 | €7,421 | €5,248 | -€2,173 | -29.3% |
| Suppliers | 440/4 | €7,421 | €5,248 | -€2,173 | -29.3% |
| Taxes, remuneration and social security | 45 | €288 | €288 | = | 0.0% |
| Taxes | 450/3 | €288 | €288 | = | 0.0% |
| Other amounts payable | 47/48 | €4,100 | €20,947 | +€16,847 | +411% |
| Accrued charges and deferred income | 492/3 | €1,489 | - | -€1,489 | |
| Gross operating margin | 9900 | -€2,270 | -€26,117 | -€23,847 | -1,051% |
| Operating profit (loss) | 9901 | -€2,270 | -€26,117 | -€23,847 | -1,051% |
| Financial income | 75/76B | - | €974 | +€974 | |
| Recurring financial income | 75 | - | €974 | +€974 | |
| Financial charges | 65/66B | €1 | €42 | +€40 | +3,234% |
| Recurring financial charges | 65 | €1 | €42 | +€40 | +3,234% |
| Profit (loss) for the period before taxes | 9903 | -€2,271 | -€25,185 | -€22,914 | -1,009% |
| Profit (loss) for the period | 9904 | -€2,271 | -€25,185 | -€22,914 | -1,009% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,271 | -€25,185 | -€22,914 | -1,009% |
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 20 October 2026 via checked.be.