ERIAK ENGINEERING: 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.
ERIAK ENGINEERING
Largest movements
- Tangible fixed assets +€73,189
up €73,189 (+16.4%), from €446,531 to €519,720
of which Land and buildings: +€74,818
- Cash -€7,485
down €7,485 (-9.8%), from €76,618 to €69,133
mainly Investment in fixed assets (net) (-€88,143) and Receivables within one year (-€5,409)
- Reserves +€47,841
up €47,841 (+13.5%), from €354,450 to €402,291
- Other debts +€10,551
up €10,551 (+32.6%), from €32,379 to €42,930
- Tax, wage and social debts +€9,533
up €9,533 (+77.9%), from €12,237 to €21,770
of which Taxes: +€9,038
- Gross operating margin +€46,461
up €46,461 (+88.5%), from €52,515 to €98,976
- Taxes +€12,808
up €12,808 (+130.8%), from €9,793 to €22,601
- Depreciation +€11,118
up €11,118 (+232.8%), from €4,775 to €15,893
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 | €543,720 | €614,293 | +€70,573 | +13.0% |
| Fixed assets | 21/28 | €449,305 | €521,555 | +€72,250 | +16.1% |
| Intangible fixed assets | 21 | €2,774 | €1,835 | -€939 | -33.9% |
| Tangible fixed assets | 22/27 | €446,531 | €519,720 | +€73,189 | +16.4% |
| Land and buildings | 22 | €438,575 | €513,393 | +€74,818 | +17.1% |
| Plant, machinery and equipment | 23 | €5,122 | €3,724 | -€1,398 | -27.3% |
| Furniture and vehicles | 24 | €2,834 | €2,603 | -€231 | -8.2% |
| Current assets | 29/58 | €94,415 | €92,738 | -€1,677 | -1.8% |
| Stocks and contracts in progress | 3 | €10,525 | €10,525 | = | 0.0% |
| Contracts in progress | 37 | €10,525 | €10,525 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,985 | €12,394 | +€5,409 | +77.4% |
| Trade receivables | 40 | €1,215 | €12,394 | +€11,179 | +920.1% |
| Other amounts receivable | 41 | €5,770 | - | -€5,770 | |
| Cash at bank and in hand | 54/58 | €76,618 | €69,133 | -€7,485 | -9.8% |
| Deferred charges and accrued income | 490/1 | €287 | €686 | +€399 | +139.0% |
| Total equity and liabilities | 10/49 | €543,720 | €614,293 | +€70,573 | +13.0% |
| Equity | 10/15 | €377,950 | €425,791 | +€47,841 | +12.7% |
| Contributions | 10/11 | €23,500 | €23,500 | = | 0.0% |
| Reserves | 13 | €354,450 | €402,291 | +€47,841 | +13.5% |
| Distributable reserves | 133 | €354,450 | €402,291 | +€47,841 | +13.5% |
| Amounts payable | 17/49 | €165,770 | €188,502 | +€22,732 | +13.7% |
| Amounts payable after more than one year | 17 | €120,000 | €120,000 | = | 0.0% |
| Other amounts payable | 178/9 | €120,000 | €120,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,770 | €68,502 | +€22,732 | +49.7% |
| Trade debts | 44 | €1,154 | €3,802 | +€2,648 | +229.5% |
| Suppliers | 440/4 | €1,154 | €3,802 | +€2,648 | +229.5% |
| Taxes, remuneration and social security | 45 | €12,237 | €21,770 | +€9,533 | +77.9% |
| Taxes | 450/3 | €12,237 | €21,275 | +€9,038 | +73.9% |
| Remuneration and social security | 454/9 | - | €495 | +€495 | |
| Other amounts payable | 47/48 | €32,379 | €42,930 | +€10,551 | +32.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,775 | €15,893 | +€11,118 | +232.8% |
| Other operating charges | 640/8 | €1,200 | €1,228 | +€28 | +2.3% |
| Gross operating margin | 9900 | €52,515 | €98,976 | +€46,461 | +88.5% |
| Operating profit (loss) | 9901 | €46,540 | €81,855 | +€35,315 | +75.9% |
| Financial income | 75/76B | €800 | €906 | +€106 | +13.3% |
| Recurring financial income | 75 | €800 | €906 | +€106 | +13.3% |
| Financial charges | 65/66B | €10,861 | €10,653 | -€208 | -1.9% |
| Recurring financial charges | 65 | €10,861 | €10,653 | -€208 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €36,479 | €72,108 | +€35,629 | +97.7% |
| Income taxes | 67/77 | €9,793 | €22,601 | +€12,808 | +130.8% |
| Profit (loss) for the period | 9904 | €26,686 | €49,507 | +€22,821 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,686 | €49,507 | +€22,821 | +85.5% |
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.