EREMO: what changed
Two fiscal 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.
EREMO
Largest movements
- Receivables after one year +€76,550
new in 2025: €76,550
- Current investments +€50,744
up €50,744 (+50.7%), from €100,000 to €150,744
- Cash -€37,839
down €37,839 (-25.5%), from €148,139 to €110,299
mainly Receivables after one year (-€76,550) and Current investments (-€50,744)
- Tangible fixed assets -€14,467
down €14,467 (-30.6%), from €47,310 to €32,843
of which Furniture and vehicles: -€8,546
- Receivables within one year +€4,128
up €4,128 (+443.6%), from €931 to €5,058
- Reserves +€112,036
up €112,036 (+49.4%), from €226,819 to €338,855
- Tax, wage and social debts -€25,415
down €25,415 (-46.6%), from €54,556 to €29,141
- Debts after one year -€6,239
no longer reported in 2025 (was €6,239)
- Gross operating margin -€11,818
down €11,818 (-6.4%), from €184,207 to €172,389
- Financial income +€5,702
up €5,702 (+1382.3%), from €413 to €6,114
- Taxes -€2,967
down €2,967 (-5.8%), from €50,912 to €47,945
- Depreciation +€2,318
up €2,318 (+19.1%), from €12,149 to €14,467
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 | €303,041 | €381,174 | +€78,133 | +25.8% |
| Fixed assets | 21/28 | €47,310 | €32,843 | -€14,467 | -30.6% |
| Tangible fixed assets | 22/27 | €47,310 | €32,843 | -€14,467 | -30.6% |
| Plant, machinery and equipment | 23 | €25,087 | €19,167 | -€5,921 | -23.6% |
| Furniture and vehicles | 24 | €22,223 | €13,676 | -€8,546 | -38.5% |
| Current assets | 29/58 | €255,731 | €348,331 | +€92,600 | +36.2% |
| Amounts receivable after more than one year | 29 | - | €76,550 | +€76,550 | |
| Other amounts receivable | 291 | - | €76,550 | +€76,550 | |
| Amounts receivable within one year | 40/41 | €931 | €5,058 | +€4,128 | +443.6% |
| Other amounts receivable | 41 | €931 | €5,058 | +€4,128 | +443.6% |
| Current investments | 50/53 | €100,000 | €150,744 | +€50,744 | +50.7% |
| Cash at bank and in hand | 54/58 | €148,139 | €110,299 | -€37,839 | -25.5% |
| Deferred charges and accrued income | 490/1 | €6,662 | €5,680 | -€982 | -14.7% |
| Total equity and liabilities | 10/49 | €303,041 | €381,174 | +€78,133 | +25.8% |
| Equity | 10/15 | €231,819 | €343,855 | +€112,036 | +48.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €226,819 | €338,855 | +€112,036 | +49.4% |
| Distributable reserves | 133 | €226,819 | €338,855 | +€112,036 | +49.4% |
| Amounts payable | 17/49 | €71,222 | €37,319 | -€33,903 | -47.6% |
| Amounts payable after more than one year | 17 | €6,239 | - | -€6,239 | |
| Financial debts | 170/4 | €6,239 | - | -€6,239 | |
| Amounts payable within one year | 42/48 | €63,883 | €36,169 | -€27,714 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €6,600 | €6,239 | -€361 | -5.5% |
| Trade debts | 44 | €2,727 | €789 | -€1,938 | -71.1% |
| Suppliers | 440/4 | €2,727 | €789 | -€1,938 | -71.1% |
| Taxes, remuneration and social security | 45 | €54,556 | €29,141 | -€25,415 | -46.6% |
| Taxes | 450/3 | €54,556 | €29,141 | -€25,415 | -46.6% |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,150 | +€50 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,149 | €14,467 | +€2,318 | +19.1% |
| Other operating charges | 640/8 | €268 | €924 | +€657 | +245.3% |
| Gross operating margin | 9900 | €184,207 | €172,389 | -€11,818 | -6.4% |
| Operating profit (loss) | 9901 | €171,791 | €156,998 | -€14,793 | -8.6% |
| Financial income | 75/76B | €413 | €6,114 | +€5,702 | +1382.3% |
| Recurring financial income | 75 | €413 | €6,114 | +€5,702 | +1382.3% |
| Financial charges | 65/66B | €3,499 | €3,131 | -€368 | -10.5% |
| Recurring financial charges | 65 | €3,499 | €3,131 | -€368 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €168,704 | €159,981 | -€8,723 | -5.2% |
| Income taxes | 67/77 | €50,912 | €47,945 | -€2,967 | -5.8% |
| Profit (loss) for the period | 9904 | €117,792 | €112,036 | -€5,756 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €117,792 | €112,036 | -€5,756 | -4.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.