ERIC Banden: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
What changed
ERIC Banden
NACE 46.720, Wholesale of motor vehicle parts and accessories
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€48,952
2024 · €66,293-€17,341
Equity
€436,503
2024 · €427,551+€8,952
Cash
€106,165
2024 · €104,736+€1,429
Balance sheet total
€1.2m
2024 · €1.2m-€78,567
Largest movements
Assets
- Tangible fixed assets -€78,688
down €78,688 (-12.6%), from €625,474 to €546,786
of which Land and buildings: -€43,813
- Receivables within one year +€34,835
up €34,835 (+18.0%), from €193,093 to €227,928
of which Trade receivables: +€33,322
- Stocks and contracts -€29,492
down €29,492 (-9.9%), from €297,459 to €267,966
Equity and liabilities
- Short-term financial debts -€100,000
no longer reported in 2025 (was €100,000)
- Trade debts +€75,957
up €75,957 (+73.7%), from €103,042 to €178,998
- Debts after one year -€71,999
down €71,999 (-16.2%), from €445,309 to €373,310
Income statement
- Gross operating margin -€49,890
down €49,890 (-12.1%), from €413,841 to €363,951
- Staff costs -€27,790
down €27,790 (-12.1%), from €229,327 to €201,536
- Financial charges -€8,842
down €8,842 (-32.5%), from €27,233 to €18,391
- Taxes +€8,240
up €8,240 (+93.8%), from €8,785 to €17,025
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€66,293
Gross operating margin
-€49,890
Staff costs
+€27,790
Depreciation
-€1,028
Write-downs
+€1,652
Other operating charges
-€209
Other operating items
+€35
Financial income
+€3,708
Financial charges
+€8,842
Taxes
-€8,240
Result 2025
€48,952
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€218,968
Investment
-€3,837
Financing
-€213,702
Cash 2024
€104,736
From operations (derived)
+€218,968
Net result for the year
+€48,952
Depreciation
+€82,525
Stocks and contracts
+€29,492
Receivables within one year
-€34,835
Deferred charges and accrued income
+€6,651
Trade debts
+€75,957
Tax, wage and social debts
+€215
Other debts
+€10,745
Accrued charges and deferred income
-€734
Investment (derived)
-€3,837
Investment in fixed assets (net)
-€3,837
Financing
-€213,702
Debts after one year
-€71,999
Current portion of long-term debt
-€1,703
Short-term financial debts
-€100,000
Contributions, distributions and other
-€40,000
Cash 2025
€106,165
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,232,777 | €1,154,210 | -€78,567 | -6.4% |
| Fixed assets | 21/28 | €625,624 | €546,936 | -€78,688 | -12.6% |
| Tangible fixed assets | 22/27 | €625,474 | €546,786 | -€78,688 | -12.6% |
| Land and buildings | 22 | €403,292 | €359,480 | -€43,813 | -10.9% |
| Plant, machinery and equipment | 23 | €221,868 | €182,391 | -€39,476 | -17.8% |
| Furniture and vehicles | 24 | €314 | €4,915 | +€4,601 | +1,465% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €607,153 | €607,273 | +€121 | 0.0% |
| Stocks and contracts in progress | 3 | €297,459 | €267,966 | -€29,492 | -9.9% |
| Stocks | 30/36 | €297,459 | €267,966 | -€29,492 | -9.9% |
| Amounts receivable within one year | 40/41 | €193,093 | €227,928 | +€34,835 | +18.0% |
| Trade receivables | 40 | €187,416 | €220,738 | +€33,322 | +17.8% |
| Other amounts receivable | 41 | €5,677 | €7,190 | +€1,512 | +26.6% |
| Cash at bank and in hand | 54/58 | €104,736 | €106,165 | +€1,429 | +1.4% |
| Deferred charges and accrued income | 490/1 | €11,865 | €5,214 | -€6,651 | -56.1% |
| Total equity and liabilities | 10/49 | €1,232,777 | €1,154,210 | -€78,567 | -6.4% |
| Equity | 10/15 | €427,551 | €436,503 | +€8,952 | +2.1% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €382,551 | €391,503 | +€8,952 | +2.3% |
| Non-distributable reserves | 130/1 | €4,500 | €4,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,500 | €4,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €371,853 | €380,806 | +€8,952 | +2.4% |
| Amounts payable | 17/49 | €805,226 | €717,707 | -€87,519 | -10.9% |
| Amounts payable after more than one year | 17 | €445,309 | €373,310 | -€71,999 | -16.2% |
| Financial debts | 170/4 | €445,309 | €373,310 | -€71,999 | -16.2% |
| Amounts payable within one year | 42/48 | €357,967 | €343,180 | -€14,787 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €73,702 | €71,999 | -€1,703 | -2.3% |
| Financial debts | 43 | €100,000 | - | -€100,000 | |
| Credit institutions | 430/8 | €100,000 | - | -€100,000 | |
| Trade debts | 44 | €103,042 | €178,998 | +€75,957 | +73.7% |
| Suppliers | 440/4 | €103,042 | €178,998 | +€75,957 | +73.7% |
| Taxes, remuneration and social security | 45 | €51,224 | €51,438 | +€215 | +0.4% |
| Taxes | 450/3 | €30,484 | €28,830 | -€1,654 | -5.4% |
| Remuneration and social security | 454/9 | €20,739 | €22,608 | +€1,869 | +9.0% |
| Other amounts payable | 47/48 | €30,000 | €40,745 | +€10,745 | +35.8% |
| Accrued charges and deferred income | 492/3 | €1,951 | €1,217 | -€734 | -37.6% |
| Remuneration, social security and pensions | 62 | €229,327 | €201,536 | -€27,790 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,496 | €82,525 | +€1,028 | +1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,652 | - | -€1,652 | |
| Other operating charges | 640/8 | €6,706 | €6,916 | +€209 | +3.1% |
| Non-recurring operating charges | 66A | €35 | - | -€35 | |
| Gross operating margin | 9900 | €413,841 | €363,951 | -€49,890 | -12.1% |
| Operating profit (loss) | 9901 | €94,624 | €72,974 | -€21,650 | -22.9% |
| Financial income | 75/76B | €7,687 | €11,394 | +€3,708 | +48.2% |
| Recurring financial income | 75 | €7,687 | €11,394 | +€3,708 | +48.2% |
| Financial charges | 65/66B | €27,233 | €18,391 | -€8,842 | -32.5% |
| Recurring financial charges | 65 | €27,233 | €18,391 | -€8,842 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €75,078 | €65,977 | -€9,101 | -12.1% |
| Income taxes | 67/77 | €8,785 | €17,025 | +€8,240 | +93.8% |
| Profit (loss) for the period | 9904 | €66,293 | €48,952 | -€17,341 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,293 | €48,952 | -€17,341 | -26.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.