ERIKAMANN: 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.
ERIKAMANN
Largest movements
- Cash -€7,079
down €7,079 (-2.6%), from €271,313 to €264,234
mainly Net result for the year (-€21,674) and Trade debts (-€10,013)
- Other debts +€26,916
up €26,916 (+26.9%), from €100,003 to €126,919
- Profit (loss) carried forward -€21,674
down €21,674 (-12.6%), from €171,413 to €149,738
- Trade debts -€10,013
down €10,013 (-89.3%), from €11,213 to €1,200
- Gross operating margin -€2,600
down €2,600 (-14.9%), from -€17,480 to -€20,080
- Depreciation -€383
down €383 (-28.6%), from €1,340 to €957
- Financial charges +€239
up €239 (+136%), from €176 to €416
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 | €300,818 | €293,283 | -€7,535 | -2.5% |
| Fixed assets | 21/28 | €19,064 | €18,108 | -€957 | -5.0% |
| Tangible fixed assets | 22/27 | €19,064 | €18,108 | -€957 | -5.0% |
| Furniture and vehicles | 24 | €1,920 | €963 | -€957 | -49.8% |
| Other tangible fixed assets | 26 | €17,145 | €17,145 | = | 0.0% |
| Current assets | 29/58 | €281,754 | €275,175 | -€6,578 | -2.3% |
| Amounts receivable within one year | 40/41 | - | €500 | +€500 | |
| Other amounts receivable | 41 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €271,313 | €264,234 | -€7,079 | -2.6% |
| Deferred charges and accrued income | 490/1 | €10,440 | €10,440 | = | 0.0% |
| Total equity and liabilities | 10/49 | €300,818 | €293,283 | -€7,535 | -2.5% |
| Equity | 10/15 | €185,773 | €164,098 | -€21,674 | -11.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,413 | €149,738 | -€21,674 | -12.6% |
| Amounts payable | 17/49 | €115,045 | €129,185 | +€14,139 | +12.3% |
| Amounts payable within one year | 42/48 | €113,982 | €128,119 | +€14,137 | +12.4% |
| Trade debts | 44 | €11,213 | €1,200 | -€10,013 | -89.3% |
| Suppliers | 440/4 | €11,213 | €1,200 | -€10,013 | -89.3% |
| Taxes, remuneration and social security | 45 | €2,765 | - | -€2,765 | |
| Taxes | 450/3 | €2,765 | - | -€2,765 | |
| Other amounts payable | 47/48 | €100,003 | €126,919 | +€26,916 | +26.9% |
| Accrued charges and deferred income | 492/3 | €1,064 | €1,066 | +€2 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,340 | €957 | -€383 | -28.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€17,480 | -€20,080 | -€2,600 | -14.9% |
| Operating profit (loss) | 9901 | -€19,204 | -€21,424 | -€2,220 | -11.6% |
| Financial income | 75/76B | €272 | €165 | -€107 | -39.2% |
| Recurring financial income | 75 | €272 | €165 | -€107 | -39.2% |
| Financial charges | 65/66B | €176 | €416 | +€239 | +136% |
| Recurring financial charges | 65 | €176 | €416 | +€239 | +136% |
| Profit (loss) for the period before taxes | 9903 | -€19,109 | -€21,674 | -€2,566 | -13.4% |
| Profit (loss) for the period | 9904 | -€19,109 | -€21,674 | -€2,566 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,109 | -€21,674 | -€2,566 | -13.4% |
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 14 October 2026 via checked.be.