EREN-BG: 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.
EREN-BG
Largest movements
- Receivables within one year -€5,146
down €5,146 (-58.2%), from €8,843 to €3,697
of which Trade receivables: -€5,777
- Cash +€3,592
up €3,592 (+15.4%), from €23,270 to €26,862
mainly Receivables within one year (+€5,146) and Net result for the year (+€1,210)
- Tax, wage and social debts -€2,971
down €2,971 (-13.7%), from €21,633 to €18,662
of which Taxes: -€4,709
- Profit (loss) carried forward +€1,210
up €1,210 (+5.8%), from -€20,770 to -€19,560
- Staff costs -€8,207
down €8,207 (-31.1%), from €26,396 to €18,189
- Gross operating margin -€3,250
down €3,250 (-10.7%), from €30,271 to €27,021
- Taxes +€1,533
up €1,533 (+257%), from €598 to €2,131
- Other operating charges -€1,197
down €1,197 (-24.9%), from €4,801 to €3,604
- Financial charges +€1,139
up €1,139 (+137%), from €832 to €1,971
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 | €32,773 | €31,068 | -€1,706 | -5.2% |
| Fixed assets | 21/28 | €71 | €71 | = | 0.0% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €32,703 | €30,997 | -€1,706 | -5.2% |
| Amounts receivable within one year | 40/41 | €8,843 | €3,697 | -€5,146 | -58.2% |
| Trade receivables | 40 | €5,824 | €47 | -€5,777 | -99.2% |
| Other amounts receivable | 41 | €3,019 | €3,650 | +€631 | +20.9% |
| Cash at bank and in hand | 54/58 | €23,270 | €26,862 | +€3,592 | +15.4% |
| Deferred charges and accrued income | 490/1 | €590 | €438 | -€152 | -25.8% |
| Total equity and liabilities | 10/49 | €32,773 | €31,068 | -€1,706 | -5.2% |
| Equity | 10/15 | -€12,710 | -€11,500 | +€1,210 | +9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,770 | -€19,560 | +€1,210 | +5.8% |
| Amounts payable | 17/49 | €45,483 | €42,568 | -€2,916 | -6.4% |
| Amounts payable within one year | 42/48 | €42,983 | €40,068 | -€2,916 | -6.8% |
| Trade debts | 44 | €21,351 | €21,406 | +€55 | +0.3% |
| Suppliers | 440/4 | €21,351 | €21,406 | +€55 | +0.3% |
| Taxes, remuneration and social security | 45 | €21,633 | €18,662 | -€2,971 | -13.7% |
| Taxes | 450/3 | €17,851 | €13,142 | -€4,709 | -26.4% |
| Remuneration and social security | 454/9 | €3,782 | €5,520 | +€1,738 | +46.0% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €26,396 | €18,189 | -€8,207 | -31.1% |
| Other operating charges | 640/8 | €4,801 | €3,604 | -€1,197 | -24.9% |
| Gross operating margin | 9900 | €30,271 | €27,021 | -€3,250 | -10.7% |
| Operating profit (loss) | 9901 | -€927 | €5,228 | +€6,155 | |
| Financial income | 75/76B | €178 | €84 | -€94 | -52.7% |
| Recurring financial income | 75 | €178 | €84 | -€94 | -52.7% |
| Financial charges | 65/66B | €832 | €1,971 | +€1,139 | +137% |
| Recurring financial charges | 65 | €832 | €1,971 | +€1,139 | +137% |
| Profit (loss) for the period before taxes | 9903 | -€1,581 | €3,341 | +€4,922 | |
| Income taxes | 67/77 | €598 | €2,131 | +€1,533 | +257% |
| Profit (loss) for the period | 9904 | -€2,178 | €1,210 | +€3,388 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,178 | €1,210 | +€3,388 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.