ERBA Cooling: 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.
ERBA Cooling
Largest movements
- Tangible fixed assets -€17,836
down €17,836 (-22.2%), from €80,213 to €62,377
of which Furniture and vehicles: -€16,285
- Receivables within one year +€10,115
up €10,115 (+132.7%), from €7,621 to €17,736
of which Trade receivables: +€7,525
- Cash -€4,993
down €4,993 (-30.4%), from €16,430 to €11,437
mainly Other debts (-€11,613) and Receivables within one year (-€10,115)
- Other debts -€11,613
down €11,613 (-18.2%), from €63,677 to €52,065
- Debts after one year -€6,390
no longer reported in 2025 (was €6,390)
- Accrued charges and deferred income +€4,673
new in 2025: €4,673
- Advances received +€4,000
up €4,000 (+400.0%), from €1,000 to €5,000
- Tax, wage and social debts -€1,936
down €1,936 (-72.1%), from €2,686 to €750
- Depreciation +€9,206
up €9,206 (+106.7%), from €8,630 to €17,836
- Gross operating margin +€8,921
up €8,921 (+85.2%), from €10,476 to €19,397
- Financial income +€1,260
up €1,260 (+151.7%), from €831 to €2,091
- Taxes +€1,084
up €1,084 (+457.9%), from €237 to €1,321
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 | €113,414 | €100,500 | -€12,914 | -11.4% |
| Fixed assets | 21/28 | €80,213 | €62,377 | -€17,836 | -22.2% |
| Tangible fixed assets | 22/27 | €80,213 | €62,377 | -€17,836 | -22.2% |
| Land and buildings | 22 | €7,065 | €6,230 | -€835 | -11.8% |
| Plant, machinery and equipment | 23 | €3,342 | €2,626 | -€716 | -21.4% |
| Furniture and vehicles | 24 | €69,806 | €53,521 | -€16,285 | -23.3% |
| Current assets | 29/58 | €33,201 | €38,123 | +€4,922 | +14.8% |
| Stocks and contracts in progress | 3 | €9,150 | €8,950 | -€200 | -2.2% |
| Stocks | 30/36 | €4,150 | €3,950 | -€200 | -4.8% |
| Contracts in progress | 37 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,621 | €17,736 | +€10,115 | +132.7% |
| Trade receivables | 40 | €2,725 | €10,250 | +€7,525 | +276.1% |
| Other amounts receivable | 41 | €4,896 | €7,486 | +€2,590 | +52.9% |
| Cash at bank and in hand | 54/58 | €16,430 | €11,437 | -€4,993 | -30.4% |
| Total equity and liabilities | 10/49 | €113,414 | €100,500 | -€12,914 | -11.4% |
| Equity | 10/15 | €26,600 | €27,065 | +€465 | +1.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,600 | €17,065 | +€465 | +2.8% |
| Distributable reserves | 133 | €16,600 | €17,065 | +€465 | +2.8% |
| Amounts payable | 17/49 | €86,815 | €73,436 | -€13,379 | -15.4% |
| Amounts payable after more than one year | 17 | €6,390 | - | -€6,390 | |
| Financial debts | 170/4 | €6,390 | - | -€6,390 | |
| Amounts payable within one year | 42/48 | €80,424 | €68,762 | -€11,662 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €7,403 | €6,390 | -€1,013 | -13.7% |
| Trade debts | 44 | €5,658 | €4,557 | -€1,101 | -19.5% |
| Suppliers | 440/4 | €5,658 | €4,557 | -€1,101 | -19.5% |
| Advances received on contracts in progress | 46 | €1,000 | €5,000 | +€4,000 | +400.0% |
| Taxes, remuneration and social security | 45 | €2,686 | €750 | -€1,936 | -72.1% |
| Taxes | 450/3 | €2,686 | €750 | -€1,936 | -72.1% |
| Other amounts payable | 47/48 | €63,677 | €52,065 | -€11,613 | -18.2% |
| Accrued charges and deferred income | 492/3 | - | €4,673 | +€4,673 | |
| Non-recurring operating income | 76A | €350 | - | -€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,630 | €17,836 | +€9,206 | +106.7% |
| Other operating charges | 640/8 | €1,396 | €1,314 | -€82 | -5.9% |
| Gross operating margin | 9900 | €10,476 | €19,397 | +€8,921 | +85.2% |
| Operating profit (loss) | 9901 | €450 | €246 | -€203 | -45.2% |
| Financial income | 75/76B | €831 | €2,091 | +€1,260 | +151.7% |
| Recurring financial income | 75 | €831 | €2,091 | +€1,260 | +151.7% |
| Financial charges | 65/66B | €514 | €552 | +€38 | +7.3% |
| Recurring financial charges | 65 | €514 | €552 | +€38 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €766 | €1,786 | +€1,019 | +133.0% |
| Income taxes | 67/77 | €237 | €1,321 | +€1,084 | +457.9% |
| Profit (loss) for the period | 9904 | €530 | €465 | -€65 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €530 | €465 | -€65 | -12.2% |
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.