ERIBEL SOLID: 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.
ERIBEL SOLID
Largest movements
- Tangible fixed assets -€58,150
down €58,150 (-9.0%), from €646,446 to €588,296
of which Leasing and similar rights: -€31,520
- Cash +€10,592
up €10,592 (+10.3%), from €102,429 to €113,021
mainly Net result for the year (+€168,286) and Depreciation (+€86,390)
- Debts after one year -€95,454
down €95,454 (-47.7%), from €200,181 to €104,727
- Tax, wage and social debts +€74,628
up €74,628 (+421%), from €17,720 to €92,348
of which Taxes: +€64,996
- Other debts -€40,000
down €40,000 (-20.0%), from €200,000 to €160,000
- Staff costs -€59,330
down €59,330 (-26.6%), from €222,950 to €163,620
- Taxes +€56,425
up €56,425 (+1,400%), from €4,031 to €60,456
- Gross operating margin -€35,333
down €35,333 (-6.6%), from €531,654 to €496,321
- Depreciation +€16,154
up €16,154 (+23.0%), from €70,236 to €86,390
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 | €974,446 | €916,155 | -€58,291 | -6.0% |
| Fixed assets | 21/28 | €677,204 | €619,378 | -€57,826 | -8.5% |
| Intangible fixed assets | 21 | €30,758 | €31,082 | +€324 | +1.1% |
| Tangible fixed assets | 22/27 | €646,446 | €588,296 | -€58,150 | -9.0% |
| Plant, machinery and equipment | 23 | €302,005 | €283,145 | -€18,860 | -6.2% |
| Furniture and vehicles | 24 | €48,591 | €40,821 | -€7,770 | -16.0% |
| Leasing and similar rights | 25 | €295,850 | €264,330 | -€31,520 | -10.7% |
| Current assets | 29/58 | €297,242 | €296,777 | -€465 | -0.2% |
| Amounts receivable within one year | 40/41 | €185,308 | €183,756 | -€1,552 | -0.8% |
| Trade receivables | 40 | €135,131 | €180,297 | +€45,166 | +33.4% |
| Other amounts receivable | 41 | €50,177 | €3,459 | -€46,718 | -93.1% |
| Cash at bank and in hand | 54/58 | €102,429 | €113,021 | +€10,592 | +10.3% |
| Deferred charges and accrued income | 490/1 | €9,505 | - | -€9,505 | |
| Total equity and liabilities | 10/49 | €974,446 | €916,155 | -€58,291 | -6.0% |
| Equity | 10/15 | €375,098 | €383,384 | +€8,286 | +2.2% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305,098 | €313,384 | +€8,286 | +2.7% |
| Amounts payable | 17/49 | €599,348 | €532,771 | -€66,577 | -11.1% |
| Amounts payable after more than one year | 17 | €200,181 | €104,727 | -€95,454 | -47.7% |
| Financial debts | 170/4 | €200,181 | €104,727 | -€95,454 | -47.7% |
| Amounts payable within one year | 42/48 | €397,950 | €427,900 | +€29,950 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €93,255 | €95,454 | +€2,199 | +2.4% |
| Trade debts | 44 | €86,975 | €80,098 | -€6,877 | -7.9% |
| Suppliers | 440/4 | €86,975 | €80,098 | -€6,877 | -7.9% |
| Taxes, remuneration and social security | 45 | €17,720 | €92,348 | +€74,628 | +421% |
| Taxes | 450/3 | €19,290 | €84,286 | +€64,996 | +337% |
| Remuneration and social security | 454/9 | -€1,570 | €8,062 | +€9,632 | |
| Other amounts payable | 47/48 | €200,000 | €160,000 | -€40,000 | -20.0% |
| Accrued charges and deferred income | 492/3 | €1,217 | €144 | -€1,073 | -88.2% |
| Non-recurring operating income | 76A | €17,640 | - | -€17,640 | |
| Remuneration, social security and pensions | 62 | €222,950 | €163,620 | -€59,330 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,236 | €86,390 | +€16,154 | +23.0% |
| Other operating charges | 640/8 | €7,036 | €9,347 | +€2,311 | +32.8% |
| Gross operating margin | 9900 | €531,654 | €496,321 | -€35,333 | -6.6% |
| Operating profit (loss) | 9901 | €231,432 | €236,964 | +€5,532 | +2.4% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €8,630 | €8,222 | -€408 | -4.7% |
| Recurring financial charges | 65 | €8,630 | €8,222 | -€408 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €222,807 | €228,742 | +€5,935 | +2.7% |
| Income taxes | 67/77 | €4,031 | €60,456 | +€56,425 | +1,400% |
| Profit (loss) for the period | 9904 | €218,776 | €168,286 | -€50,490 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €218,776 | €168,286 | -€50,490 | -23.1% |
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 27 October 2026 via checked.be.