Eric Martens BV: 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 Martens BV
Largest movements
- Tangible fixed assets -€43,958
down €43,958 (-8.6%), from €509,040 to €465,082
of which Land and buildings: -€41,226
- Receivables within one year +€6,945
new in 2025: €6,945
- Profit (loss) carried forward -€42,233
down €42,233 (-10.4%), from -€404,261 to -€446,494
- Other debts +€22,237
up €22,237 (+5.8%), from €384,525 to €406,762
- Short-term financial debts -€13,500
down €13,500 (-100.0%), from €13,500 to €0
- Tax, wage and social debts -€5,337
down €5,337 (-37.8%), from €14,114 to €8,777
of which Taxes: -€6,510
- Financial charges -€23,317
down €23,317 (-87.1%), from €26,756 to €3,439
- Gross operating margin -€9,803
down €9,803 (-19.1%), from €51,427 to €41,624
- Other operating charges +€551
up €551 (+27.5%), from €1,999 to €2,550
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 | €531,486 | €493,240 | -€38,247 | -7.2% |
| Fixed assets | 21/28 | €509,040 | €465,082 | -€43,958 | -8.6% |
| Tangible fixed assets | 22/27 | €509,040 | €465,082 | -€43,958 | -8.6% |
| Land and buildings | 22 | €503,250 | €462,024 | -€41,226 | -8.2% |
| Plant, machinery and equipment | 23 | €2,848 | €919 | -€1,928 | -67.7% |
| Furniture and vehicles | 24 | €2,943 | €2,139 | -€804 | -27.3% |
| Current assets | 29/58 | €22,446 | €28,158 | +€5,712 | +25.4% |
| Amounts receivable within one year | 40/41 | - | €6,945 | +€6,945 | |
| Trade receivables | 40 | - | €6,945 | +€6,945 | |
| Cash at bank and in hand | 54/58 | €2,896 | €5,237 | +€2,341 | +80.9% |
| Deferred charges and accrued income | 490/1 | €19,550 | €15,976 | -€3,575 | -18.3% |
| Total equity and liabilities | 10/49 | €531,486 | €493,240 | -€38,247 | -7.2% |
| Equity | 10/15 | €78,976 | €36,742 | -€42,233 | -53.5% |
| Contributions | 10/11 | €368,600 | €368,600 | = | 0.0% |
| Reserves | 13 | €114,637 | €114,637 | = | 0.0% |
| Distributable reserves | 133 | €114,637 | €114,637 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€404,261 | -€446,494 | -€42,233 | -10.4% |
| Amounts payable | 17/49 | €452,511 | €456,498 | +€3,987 | +0.9% |
| Amounts payable within one year | 42/48 | €415,317 | €419,304 | +€3,987 | +1.0% |
| Financial debts | 43 | €13,500 | €0 | -€13,500 | -100.0% |
| Credit institutions | 430/8 | €13,500 | €0 | -€13,500 | -100.0% |
| Trade debts | 44 | €3,178 | €3,764 | +€587 | +18.5% |
| Suppliers | 440/4 | €3,178 | €3,764 | +€587 | +18.5% |
| Taxes, remuneration and social security | 45 | €14,114 | €8,777 | -€5,337 | -37.8% |
| Taxes | 450/3 | €10,609 | €4,098 | -€6,510 | -61.4% |
| Remuneration and social security | 454/9 | €3,505 | €4,679 | +€1,173 | +33.5% |
| Other amounts payable | 47/48 | €384,525 | €406,762 | +€22,237 | +5.8% |
| Accrued charges and deferred income | 492/3 | €37,194 | €37,194 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €31,766 | €31,876 | +€110 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,479 | €45,697 | +€219 | +0.5% |
| Other operating charges | 640/8 | €1,999 | €2,550 | +€551 | +27.5% |
| Gross operating margin | 9900 | €51,427 | €41,624 | -€9,803 | -19.1% |
| Operating profit (loss) | 9901 | -€27,816 | -€38,499 | -€10,683 | -38.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €26,756 | €3,439 | -€23,317 | -87.1% |
| Recurring financial charges | 65 | €26,756 | €3,439 | -€23,317 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | -€54,573 | -€41,938 | +€12,635 | +23.2% |
| Income taxes | 67/77 | €64 | €295 | +€231 | +362.3% |
| Profit (loss) for the period | 9904 | -€54,637 | -€42,233 | +€12,403 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,637 | -€42,233 | +€12,403 | +22.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.