ERIAN: 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.
ERIAN
Largest movements
- Receivables within one year +€6,890
up €6,890 (+191.9%), from €3,591 to €10,481
of which Trade receivables: +€6,716
- Cash +€4,924
up €4,924 (+8.6%), from €57,042 to €61,966
mainly Net result for the year (+€7,425) and Trade debts (+€2,728)
- Reserves +€7,352
up €7,352 (+81.2%), from €9,053 to €16,404
- Trade debts +€2,728
up €2,728 (+511.5%), from €533 to €3,261
- Tax, wage and social debts +€1,661
up €1,661 (+148.2%), from €1,120 to €2,781
- Gross operating margin +€5,824
up €5,824 (+93.0%), from €6,260 to €12,084
- Taxes +€1,661
up €1,661 (+148.2%), from €1,120 to €2,781
- Other operating charges -€169
down €169 (-9.1%), from €1,858 to €1,690
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 | €60,633 | €72,446 | +€11,813 | +19.5% |
| Current assets | 29/58 | €60,633 | €72,446 | +€11,813 | +19.5% |
| Amounts receivable within one year | 40/41 | €3,591 | €10,481 | +€6,890 | +191.9% |
| Trade receivables | 40 | €3,217 | €9,933 | +€6,716 | +208.8% |
| Other amounts receivable | 41 | €374 | €548 | +€174 | +46.4% |
| Cash at bank and in hand | 54/58 | €57,042 | €61,966 | +€4,924 | +8.6% |
| Total equity and liabilities | 10/49 | €60,633 | €72,446 | +€11,813 | +19.5% |
| Equity | 10/15 | €46,979 | €54,404 | +€7,425 | +15.8% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €9,053 | €16,404 | +€7,352 | +81.2% |
| Distributable reserves | 133 | €9,053 | €16,404 | +€7,352 | +81.2% |
| Profit (loss) carried forward | 14 | -€74 | €0 | +€74 | |
| Amounts payable | 17/49 | €13,654 | €18,042 | +€4,388 | +32.1% |
| Amounts payable within one year | 42/48 | €1,654 | €6,042 | +€4,388 | +265.4% |
| Trade debts | 44 | €533 | €3,261 | +€2,728 | +511.5% |
| Suppliers | 440/4 | €533 | €3,261 | +€2,728 | +511.5% |
| Taxes, remuneration and social security | 45 | €1,120 | €2,781 | +€1,661 | +148.2% |
| Taxes | 450/3 | €1,120 | €2,781 | +€1,661 | +148.2% |
| Accrued charges and deferred income | 492/3 | €12,000 | €12,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,858 | €1,690 | -€169 | -9.1% |
| Gross operating margin | 9900 | €6,260 | €12,084 | +€5,824 | +93.0% |
| Operating profit (loss) | 9901 | €4,402 | €10,394 | +€5,992 | +136.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €204 | €188 | -€16 | -7.8% |
| Recurring financial charges | 65 | €204 | €188 | -€16 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €4,198 | €10,206 | +€6,008 | +143.1% |
| Income taxes | 67/77 | €1,120 | €2,781 | +€1,661 | +148.2% |
| Profit (loss) for the period | 9904 | €3,078 | €7,425 | +€4,347 | +141.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,078 | €7,425 | +€4,347 | +141.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.