ERIC FUX: 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.
ERIC FUX
Largest movements
- Tangible fixed assets -€15,160
down €15,160 (-29.4%), from €51,531 to €36,371
of which Plant, machinery and equipment: -€21,491
- Cash +€7,282
up €7,282 (+114%), from €6,360 to €13,642
mainly Net result for the year (+€32,234) and Depreciation (+€15,160)
- Receivables within one year +€5,858
up €5,858 (+111%), from €5,287 to €11,145
of which Trade receivables: +€4,529
- Deferred charges and accrued income +€3,709
new in 2024: €3,709
- Provisions -€38,029
no longer reported in 2024 (was €38,029)
- Reserves +€20,000
up €20,000 (+169%), from €11,855 to €31,855
of which Distributable reserves: +€20,000
- Profit (loss) carried forward +€12,234
up €12,234, from -€10,100 to €2,133
- Other debts +€7,375
new in 2024: €7,375
- Tax, wage and social debts +€1,296
up €1,296 (+38.8%), from €3,338 to €4,634
- Provisions -€38,029
new in 2024: -€38,029
- Gross operating margin +€14,082
up €14,082 (+1,974%), from €713 to €14,796
- Taxes +€1,993
up €1,993 (+1,477%), from €135 to €2,128
- Depreciation -€395
down €395 (-2.5%), from €15,555 to €15,160
- Financial charges +€356
up €356 (+294%), from €121 to €476
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,413 | €65,103 | +€1,689 | +2.7% |
| Fixed assets | 21/28 | €51,767 | €36,607 | -€15,160 | -29.3% |
| Tangible fixed assets | 22/27 | €51,531 | €36,371 | -€15,160 | -29.4% |
| Land and buildings | 22 | €4,805 | - | -€4,805 | |
| Plant, machinery and equipment | 23 | €21,885 | €395 | -€21,491 | -98.2% |
| Furniture and vehicles | 24 | - | €14,241 | +€14,241 | |
| Leasing and similar rights | 25 | €24,841 | €21,736 | -€3,105 | -12.5% |
| Financial fixed assets | 28 | €236 | €236 | = | 0.0% |
| Current assets | 29/58 | €11,647 | €28,496 | +€16,849 | +145% |
| Amounts receivable within one year | 40/41 | €5,287 | €11,145 | +€5,858 | +111% |
| Trade receivables | 40 | €4,744 | €9,273 | +€4,529 | +95.5% |
| Other amounts receivable | 41 | €543 | €1,872 | +€1,329 | +245% |
| Cash at bank and in hand | 54/58 | €6,360 | €13,642 | +€7,282 | +114% |
| Deferred charges and accrued income | 490/1 | - | €3,709 | +€3,709 | |
| Total equity and liabilities | 10/49 | €63,413 | €65,103 | +€1,689 | +2.7% |
| Equity | 10/15 | €20,305 | €52,538 | +€32,234 | +159% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €11,855 | €31,855 | +€20,000 | +169% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €30,000 | +€20,000 | +200% |
| Profit (loss) carried forward | 14 | -€10,100 | €2,133 | +€12,234 | |
| Provisions and deferred taxes | 16 | €38,029 | - | -€38,029 | |
| Provisions for liabilities and charges | 160/5 | €38,029 | - | -€38,029 | |
| Pensions and similar obligations | 160 | €38,029 | - | -€38,029 | |
| Amounts payable | 17/49 | €5,080 | €12,564 | +€7,484 | +147% |
| Amounts payable within one year | 42/48 | €5,080 | €12,564 | +€7,484 | +147% |
| Trade debts | 44 | €1,741 | €555 | -€1,187 | -68.2% |
| Suppliers | 440/4 | €1,741 | €555 | -€1,187 | -68.2% |
| Taxes, remuneration and social security | 45 | €3,338 | €4,634 | +€1,296 | +38.8% |
| Taxes | 450/3 | €3,338 | €4,634 | +€1,296 | +38.8% |
| Other amounts payable | 47/48 | - | €7,375 | +€7,375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,555 | €15,160 | -€395 | -2.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€38,029 | -€38,029 | |
| Other operating charges | 640/8 | €2,677 | €2,827 | +€150 | +5.6% |
| Gross operating margin | 9900 | €713 | €14,796 | +€14,082 | +1,974% |
| Operating profit (loss) | 9901 | -€17,518 | €34,838 | +€52,356 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €121 | €476 | +€356 | +294% |
| Recurring financial charges | 65 | €121 | €476 | +€356 | +294% |
| Profit (loss) for the period before taxes | 9903 | -€17,636 | €34,362 | +€51,998 | |
| Income taxes | 67/77 | €135 | €2,128 | +€1,993 | +1,477% |
| Profit (loss) for the period | 9904 | -€17,771 | €32,234 | +€50,005 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,771 | €32,234 | +€50,005 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.