ERIBAR: 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.
ERIBAR
Largest movements
- Tangible fixed assets -€1,284
down €1,284 (-46.9%), from €2,738 to €1,454
of which Furniture and vehicles: -€706
- Cash +€186
up €186 (+2.2%), from €8,472 to €8,657
mainly Depreciation (+€1,284) and Other debts (+€262)
- Profit (loss) carried forward -€1,360
down €1,360 (-0.6%), from -€244,222 to -€245,582
- Other debts +€262
up €262 (+0.1%), from €234,421 to €234,683
- Gross operating margin +€84
up €84 (+22.5%), from €375 to €460
- Financial charges +€68
up €68 (+147.9%), from €46 to €114
- Other operating charges +€12
up €12 (+2.8%), from €410 to €422
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 | €11,210 | €10,111 | -€1,098 | -9.8% |
| Fixed assets | 21/28 | €2,738 | €1,454 | -€1,284 | -46.9% |
| Tangible fixed assets | 22/27 | €2,738 | €1,454 | -€1,284 | -46.9% |
| Land and buildings | 22 | €1,173 | €739 | -€434 | -37.0% |
| Plant, machinery and equipment | 23 | €432 | €288 | -€144 | -33.3% |
| Furniture and vehicles | 24 | €1,133 | €427 | -€706 | -62.3% |
| Current assets | 29/58 | €8,472 | €8,657 | +€186 | +2.2% |
| Cash at bank and in hand | 54/58 | €8,472 | €8,657 | +€186 | +2.2% |
| Total equity and liabilities | 10/49 | €11,210 | €10,111 | -€1,098 | -9.8% |
| Equity | 10/15 | -€224,181 | -€225,541 | -€1,360 | -0.6% |
| Contributions | 10/11 | €17,724 | €17,724 | = | 0.0% |
| Reserves | 13 | €2,317 | €2,317 | = | 0.0% |
| Distributable reserves | 133 | €2,317 | €2,317 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€244,222 | -€245,582 | -€1,360 | -0.6% |
| Amounts payable | 17/49 | €235,390 | €235,652 | +€262 | +0.1% |
| Amounts payable after more than one year | 17 | €969 | €969 | = | 0.0% |
| Other amounts payable | 178/9 | €969 | €969 | = | 0.0% |
| Amounts payable within one year | 42/48 | €234,421 | €234,683 | +€262 | +0.1% |
| Other amounts payable | 47/48 | €234,421 | €234,683 | +€262 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,284 | €1,284 | = | 0.0% |
| Other operating charges | 640/8 | €410 | €422 | +€12 | +2.8% |
| Gross operating margin | 9900 | €375 | €460 | +€84 | +22.5% |
| Operating profit (loss) | 9901 | -€1,319 | -€1,246 | +€73 | +5.5% |
| Financial charges | 65/66B | €46 | €114 | +€68 | +147.9% |
| Recurring financial charges | 65 | €46 | €114 | +€68 | +147.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,365 | -€1,360 | +€5 | +0.3% |
| Profit (loss) for the period | 9904 | -€1,365 | -€1,360 | +€5 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,365 | -€1,360 | +€5 | +0.3% |
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 3 October 2026 via checked.be.