ERESCON: 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.
ERESCON
Largest movements
- Receivables within one year -€15,688
down €15,688 (-77.5%), from €20,241 to €4,553
- Cash -€15,461
down €15,461 (-94.5%), from €16,365 to €904
mainly Net result for the year (-€24,925) and Tax, wage and social debts (-€14,726)
- Tangible fixed assets -€6,393
down €6,393 (-43.6%), from €14,670 to €8,277
of which Leasing and similar rights: -€10,937
- Deferred charges and accrued income -€3,045
down €3,045 (-87.4%), from €3,483 to €438
- Profit (loss) carried forward -€24,925
new in 2025: -€24,925
- Tax, wage and social debts -€14,726
down €14,726 (-73.4%), from €20,053 to €5,327
of which Taxes: -€8,539
- Other debts +€7,355
up €7,355 (+104%), from €7,060 to €14,415
- Debts after one year -€6,361
no longer reported in 2025 (was €6,361)
- Current portion of long-term debt -€3,546
down €3,546 (-35.8%), from €9,907 to €6,361
- Gross operating margin -€26,089
down €26,089, from €14,349 to -€11,740
- Financial charges -€517
down €517 (-61.4%), from €841 to €324
- Depreciation -€347
down €347 (-2.9%), from €11,954 to €11,607
- Financial income -€225
down €225 (-69.3%), from €324 to €99
- Other operating charges -€186
down €186 (-13.4%), from €1,392 to €1,206
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 | €54,759 | €14,172 | -€40,587 | -74.1% |
| Fixed assets | 21/28 | €14,670 | €8,277 | -€6,393 | -43.6% |
| Tangible fixed assets | 22/27 | €14,670 | €8,277 | -€6,393 | -43.6% |
| Plant, machinery and equipment | 23 | - | €4,600 | +€4,600 | |
| Furniture and vehicles | 24 | €56 | €0 | -€56 | -100% |
| Leasing and similar rights | 25 | €14,615 | €3,678 | -€10,937 | -74.8% |
| Current assets | 29/58 | €40,089 | €5,895 | -€34,194 | -85.3% |
| Amounts receivable within one year | 40/41 | €20,241 | €4,553 | -€15,688 | -77.5% |
| Trade receivables | 40 | €20,241 | €4,553 | -€15,688 | -77.5% |
| Cash at bank and in hand | 54/58 | €16,365 | €904 | -€15,461 | -94.5% |
| Deferred charges and accrued income | 490/1 | €3,483 | €438 | -€3,045 | -87.4% |
| Total equity and liabilities | 10/49 | €54,759 | €14,172 | -€40,587 | -74.1% |
| Equity | 10/15 | €11,377 | -€13,548 | -€24,925 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,377 | €9,377 | = | 0.0% |
| Distributable reserves | 133 | €9,377 | €9,377 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,925 | -€24,925 | |
| Amounts payable | 17/49 | €43,382 | €27,720 | -€15,662 | -36.1% |
| Amounts payable after more than one year | 17 | €6,361 | - | -€6,361 | |
| Financial debts | 170/4 | €6,361 | - | -€6,361 | |
| Amounts payable within one year | 42/48 | €37,020 | €27,720 | -€9,300 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €9,907 | €6,361 | -€3,546 | -35.8% |
| Trade debts | 44 | €0 | €1,617 | +€1,617 | |
| Suppliers | 440/4 | €0 | €1,617 | +€1,617 | |
| Taxes, remuneration and social security | 45 | €20,053 | €5,327 | -€14,726 | -73.4% |
| Taxes | 450/3 | €13,627 | €5,087 | -€8,539 | -62.7% |
| Remuneration and social security | 454/9 | €6,426 | €240 | -€6,186 | -96.3% |
| Other amounts payable | 47/48 | €7,060 | €14,415 | +€7,355 | +104% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,954 | €11,607 | -€347 | -2.9% |
| Other operating charges | 640/8 | €1,392 | €1,206 | -€186 | -13.4% |
| Gross operating margin | 9900 | €14,349 | -€11,740 | -€26,089 | |
| Operating profit (loss) | 9901 | €1,004 | -€24,553 | -€25,557 | |
| Financial income | 75/76B | €324 | €99 | -€225 | -69.3% |
| Recurring financial income | 75 | €324 | €99 | -€225 | -69.3% |
| Financial charges | 65/66B | €841 | €324 | -€517 | -61.4% |
| Recurring financial charges | 65 | €841 | €324 | -€517 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €487 | -€24,778 | -€25,265 | |
| Income taxes | 67/77 | €151 | €147 | -€4 | -2.6% |
| Profit (loss) for the period | 9904 | €335 | -€24,925 | -€25,261 | |
| Profit (loss) for the period to be appropriated | 9905 | €335 | -€24,925 | -€25,261 |
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 18 October 2026 via checked.be.