ERIC DESIGN: 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.
ERIC DESIGN
Largest movements
- Tangible fixed assets +€42,286
new in 2025: €42,286
of which Furniture and vehicles: +€22,445
- Cash +€32,276
up €32,276 (+170.0%), from €18,984 to €51,261
mainly Tax, wage and social debts (+€45,662) and Trade debts (+€40,257)
- Tax, wage and social debts +€45,662
up €45,662 (+561.7%), from €8,129 to €53,791
- Trade debts +€40,257
up €40,257 (+30.1%), from €133,589 to €173,845
- Other debts -€8,300
no longer reported in 2025 (was €8,300)
- Gross operating margin -€103,299
down €103,299 (-68.3%), from €151,349 to €48,050
- Taxes -€24,388
down €24,388 (-34.8%), from €70,055 to €45,667
- Depreciation +€9,577
new in 2025: €9,577
- Financial income +€8,315
up €8,315 (+10642.3%), from €78 to €8,393
- Financial charges -€3,695
down €3,695 (-63.2%), from €5,846 to €2,151
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 | €256,872 | €332,367 | +€75,495 | +29.4% |
| Fixed assets | 21/28 | - | €44,786 | +€44,786 | |
| Tangible fixed assets | 22/27 | - | €42,286 | +€42,286 | |
| Plant, machinery and equipment | 23 | - | €19,841 | +€19,841 | |
| Furniture and vehicles | 24 | - | €22,445 | +€22,445 | |
| Financial fixed assets | 28 | - | €2,500 | +€2,500 | |
| Current assets | 29/58 | €256,872 | €287,581 | +€30,709 | +12.0% |
| Amounts receivable within one year | 40/41 | €237,888 | €236,320 | -€1,568 | -0.7% |
| Trade receivables | 40 | €224,710 | €152,678 | -€72,032 | -32.1% |
| Other amounts receivable | 41 | €13,178 | €83,643 | +€70,465 | +534.7% |
| Cash at bank and in hand | 54/58 | €18,984 | €51,261 | +€32,276 | +170.0% |
| Total equity and liabilities | 10/49 | €256,872 | €332,367 | +€75,495 | +29.4% |
| Equity | 10/15 | €106,855 | €104,731 | -€2,124 | -2.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | - | €10,000 | +€10,000 | |
| Other | 1109/19 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €96,855 | €94,731 | -€2,124 | -2.2% |
| Amounts payable | 17/49 | €150,018 | €227,637 | +€77,619 | +51.7% |
| Amounts payable within one year | 42/48 | €150,018 | €227,637 | +€77,619 | +51.7% |
| Trade debts | 44 | €133,589 | €173,845 | +€40,257 | +30.1% |
| Suppliers | 440/4 | €133,589 | €173,845 | +€40,257 | +30.1% |
| Taxes, remuneration and social security | 45 | €8,129 | €53,791 | +€45,662 | +561.7% |
| Taxes | 450/3 | €8,129 | €53,791 | +€45,662 | +561.7% |
| Other amounts payable | 47/48 | €8,300 | - | -€8,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,577 | +€9,577 | |
| Other operating charges | 640/8 | €1,580 | €1,171 | -€409 | -25.9% |
| Gross operating margin | 9900 | €151,349 | €48,050 | -€103,299 | -68.3% |
| Operating profit (loss) | 9901 | €149,769 | €37,302 | -€112,468 | -75.1% |
| Financial income | 75/76B | €78 | €8,393 | +€8,315 | +10642.3% |
| Recurring financial income | 75 | €78 | €8,393 | +€8,315 | +10642.3% |
| Financial charges | 65/66B | €5,846 | €2,151 | -€3,695 | -63.2% |
| Recurring financial charges | 65 | €5,846 | €2,151 | -€3,695 | -63.2% |
| Profit (loss) for the period before taxes | 9903 | €144,001 | €43,543 | -€100,458 | -69.8% |
| Income taxes | 67/77 | €70,055 | €45,667 | -€24,388 | -34.8% |
| Profit (loss) for the period | 9904 | €73,946 | -€2,124 | -€76,070 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,946 | -€2,124 | -€76,070 |
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 8 October 2026 via checked.be.