ERIMA: 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.
ERIMA
Largest movements
- Cash +€14,054
up €14,054 (+88.1%), from €15,956 to €30,010
mainly Depreciation (+€12,797) and Receivables within one year (+€8,383)
- Tangible fixed assets -€12,797
down €12,797 (-8.6%), from €149,190 to €136,393
of which Other tangible fixed assets: -€6,813
- Receivables within one year -€8,383
no longer reported in 2025 (was €8,383)
- Deferred charges and accrued income -€2,912
no longer reported in 2025 (was €2,912)
- Trade debts -€9,038
down €9,038 (-98.9%), from €9,138 to €100
- Profit (loss) carried forward -€3,159
down €3,159 (-250.0%), from -€1,264 to -€4,423
- Gross operating margin -€2,549
down €2,549 (-15.4%), from €16,517 to €13,969
- Depreciation +€427
up €427 (+3.5%), from €12,370 to €12,797
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 | €176,442 | €166,403 | -€10,038 | -5.7% |
| Fixed assets | 21/28 | €149,190 | €136,393 | -€12,797 | -8.6% |
| Tangible fixed assets | 22/27 | €149,190 | €136,393 | -€12,797 | -8.6% |
| Land and buildings | 22 | €98,480 | €92,496 | -€5,984 | -6.1% |
| Other tangible fixed assets | 26 | €50,710 | €43,898 | -€6,813 | -13.4% |
| Current assets | 29/58 | €27,251 | €30,010 | +€2,759 | +10.1% |
| Amounts receivable within one year | 40/41 | €8,383 | - | -€8,383 | |
| Other amounts receivable | 41 | €8,383 | - | -€8,383 | |
| Cash at bank and in hand | 54/58 | €15,956 | €30,010 | +€14,054 | +88.1% |
| Deferred charges and accrued income | 490/1 | €2,912 | - | -€2,912 | |
| Total equity and liabilities | 10/49 | €176,442 | €166,403 | -€10,038 | -5.7% |
| Equity | 10/15 | €167,304 | €164,145 | -€3,159 | -1.9% |
| Contributions | 10/11 | €168,568 | €168,568 | = | 0.0% |
| Capital | 10 | €168,568 | €168,568 | = | 0.0% |
| Issued capital | 100 | €168,568 | €168,568 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,264 | -€4,423 | -€3,159 | -250.0% |
| Amounts payable | 17/49 | €9,138 | €2,259 | -€6,879 | -75.3% |
| Amounts payable within one year | 42/48 | €9,138 | €1,859 | -€7,279 | -79.7% |
| Trade debts | 44 | €9,138 | €100 | -€9,038 | -98.9% |
| Suppliers | 440/4 | €9,138 | €100 | -€9,038 | -98.9% |
| Other amounts payable | 47/48 | - | €1,759 | +€1,759 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,370 | €12,797 | +€427 | +3.5% |
| Other operating charges | 640/8 | €4,100 | €4,190 | +€90 | +2.2% |
| Gross operating margin | 9900 | €16,517 | €13,969 | -€2,549 | -15.4% |
| Operating profit (loss) | 9901 | €48 | -€3,018 | -€3,066 | |
| Financial charges | 65/66B | €45 | €141 | +€96 | +213.3% |
| Recurring financial charges | 65 | €45 | €141 | +€96 | +213.3% |
| Profit (loss) for the period before taxes | 9903 | €3 | -€3,159 | -€3,162 | |
| Profit (loss) for the period | 9904 | €3 | -€3,159 | -€3,162 | |
| Profit (loss) for the period to be appropriated | 9905 | €3 | -€3,159 | -€3,162 |
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 8 October 2026 via checked.be.