ERIC-WISE: 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-WISE
Largest movements
- Tangible fixed assets -€1,541
down €1,541 (-41.8%), from €3,686 to €2,145
of which Furniture and vehicles: -€2,431
- Cash -€742
down €742 (-56.6%), from €1,310 to €568
mainly Net result for the year (-€4,383) and Investment in fixed assets (net) (-€1,400)
- Receivables within one year -€138
down €138 (-21.0%), from €659 to €521
of which Trade receivables: -€348
- Profit (loss) carried forward -€4,383
down €4,383 (-29.8%), from -€14,712 to -€19,095
- Other debts +€2,533
up €2,533 (+39.9%), from €6,341 to €8,875
- Trade debts -€489
down €489 (-74.5%), from €657 to €168
- Tax, wage and social debts -€83
down €83 (-2.5%), from €3,370 to €3,287
- Gross operating margin +€2,233
up €2,233 (+77.5%), from -€2,882 to -€648
- Depreciation +€514
up €514 (+21.2%), from €2,428 to €2,941
- Other operating charges +€368
up €368 (+129.4%), from €284 to €652
- Financial charges +€77
up €77 (+100.7%), from €76 to €153
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 | €5,656 | €3,234 | -€2,422 | -42.8% |
| Fixed assets | 21/28 | €3,686 | €2,145 | -€1,541 | -41.8% |
| Tangible fixed assets | 22/27 | €3,686 | €2,145 | -€1,541 | -41.8% |
| Plant, machinery and equipment | 23 | €605 | €1,494 | +€890 | +147.1% |
| Furniture and vehicles | 24 | €3,081 | €650 | -€2,431 | -78.9% |
| Current assets | 29/58 | €1,969 | €1,089 | -€880 | -44.7% |
| Amounts receivable within one year | 40/41 | €659 | €521 | -€138 | -21.0% |
| Trade receivables | 40 | €659 | €312 | -€348 | -52.8% |
| Other amounts receivable | 41 | - | €210 | +€210 | |
| Cash at bank and in hand | 54/58 | €1,310 | €568 | -€742 | -56.6% |
| Total equity and liabilities | 10/49 | €5,656 | €3,234 | -€2,422 | -42.8% |
| Equity | 10/15 | -€4,712 | -€9,095 | -€4,383 | -93.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,712 | -€19,095 | -€4,383 | -29.8% |
| Amounts payable | 17/49 | €10,368 | €12,329 | +€1,961 | +18.9% |
| Amounts payable within one year | 42/48 | €10,368 | €12,329 | +€1,961 | +18.9% |
| Trade debts | 44 | €657 | €168 | -€489 | -74.5% |
| Suppliers | 440/4 | €657 | €168 | -€489 | -74.5% |
| Taxes, remuneration and social security | 45 | €3,370 | €3,287 | -€83 | -2.5% |
| Taxes | 450/3 | €3,370 | €3,287 | -€83 | -2.5% |
| Other amounts payable | 47/48 | €6,341 | €8,875 | +€2,533 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,428 | €2,941 | +€514 | +21.2% |
| Other operating charges | 640/8 | €284 | €652 | +€368 | +129.4% |
| Gross operating margin | 9900 | -€2,882 | -€648 | +€2,233 | +77.5% |
| Operating profit (loss) | 9901 | -€5,594 | -€4,242 | +€1,352 | +24.2% |
| Financial income | 75/76B | €1 | €12 | +€12 | +1953.3% |
| Recurring financial income | 75 | €1 | €12 | +€12 | +1953.3% |
| Financial charges | 65/66B | €76 | €153 | +€77 | +100.7% |
| Recurring financial charges | 65 | €76 | €153 | +€77 | +100.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,670 | -€4,383 | +€1,287 | +22.7% |
| Profit (loss) for the period | 9904 | -€5,670 | -€4,383 | +€1,287 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,670 | -€4,383 | +€1,287 | +22.7% |
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 6 October 2026 via checked.be.