ERIL: 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.
ERIL
Largest movements
- Cash -€33,880
down €33,880 (-37.8%), from €89,733 to €55,853
mainly Contributions, distributions and other (-€13,900) and Tax, wage and social debts (-€9,957)
- Receivables within one year +€7,732
up €7,732, from €0 to €7,732
- Reserves -€13,900
down €13,900 (-26.4%), from €52,597 to €38,697
of which Distributable reserves: -€12,045
- Tax, wage and social debts -€9,957
down €9,957 (-96.4%), from €10,328 to €370
- Other debts -€6,759
down €6,759 (-32.7%), from €20,659 to €13,900
- Profit (loss) carried forward +€4,350
up €4,350 (+39.5%), from -€11,014 to -€6,664
- Gross operating margin +€8,078
up €8,078, from -€2,288 to €5,790
- Depreciation -€7,796
down €7,796 (-95.0%), from €8,204 to €407
- Taxes +€285
up €285 (+154.9%), from €184 to €469
- Financial income -€208
down €208 (-36.3%), from €575 to €366
- Other operating charges +€77
up €77 (+10.2%), from €748 to €825
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 | €91,780 | €64,853 | -€26,927 | -29.3% |
| Fixed assets | 21/28 | €407 | €0 | -€407 | -100.0% |
| Tangible fixed assets | 22/27 | €407 | €0 | -€407 | -100.0% |
| Plant, machinery and equipment | 23 | €135 | €0 | -€135 | -100.0% |
| Furniture and vehicles | 24 | €272 | €0 | -€272 | -100.0% |
| Current assets | 29/58 | €91,373 | €64,853 | -€26,520 | -29.0% |
| Amounts receivable within one year | 40/41 | €0 | €7,732 | +€7,732 | |
| Other amounts receivable | 41 | €0 | €7,732 | +€7,732 | |
| Cash at bank and in hand | 54/58 | €89,733 | €55,853 | -€33,880 | -37.8% |
| Deferred charges and accrued income | 490/1 | €1,639 | €1,268 | -€371 | -22.7% |
| Total equity and liabilities | 10/49 | €91,780 | €64,853 | -€26,927 | -29.3% |
| Equity | 10/15 | €60,133 | €50,583 | -€9,550 | -15.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €52,597 | €38,697 | -€13,900 | -26.4% |
| Non-distributable reserves | 130/1 | €1,855 | €0 | -€1,855 | -100.0% |
| Reserves not available under the articles | 1311 | €1,855 | €0 | -€1,855 | -100.0% |
| Distributable reserves | 133 | €50,742 | €38,697 | -€12,045 | -23.7% |
| Profit (loss) carried forward | 14 | -€11,014 | -€6,664 | +€4,350 | +39.5% |
| Amounts payable | 17/49 | €31,647 | €14,270 | -€17,377 | -54.9% |
| Amounts payable within one year | 42/48 | €31,647 | €14,270 | -€17,377 | -54.9% |
| Trade debts | 44 | €661 | €0 | -€661 | -100.0% |
| Suppliers | 440/4 | €661 | €0 | -€661 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,328 | €370 | -€9,957 | -96.4% |
| Taxes | 450/3 | €10,328 | €370 | -€9,957 | -96.4% |
| Other amounts payable | 47/48 | €20,659 | €13,900 | -€6,759 | -32.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,204 | €407 | -€7,796 | -95.0% |
| Other operating charges | 640/8 | €748 | €825 | +€77 | +10.2% |
| Gross operating margin | 9900 | -€2,288 | €5,790 | +€8,078 | |
| Operating profit (loss) | 9901 | -€11,240 | €4,558 | +€15,798 | |
| Financial income | 75/76B | €575 | €366 | -€208 | -36.3% |
| Recurring financial income | 75 | €575 | €366 | -€208 | -36.3% |
| Financial charges | 65/66B | €165 | €105 | -€60 | -36.3% |
| Recurring financial charges | 65 | €165 | €105 | -€60 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,830 | €4,819 | +€15,650 | |
| Income taxes | 67/77 | €184 | €469 | +€285 | +154.9% |
| Profit (loss) for the period | 9904 | -€11,014 | €4,350 | +€15,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,014 | €4,350 | +€15,364 |
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 28 September 2026 via checked.be.