ERIMAR: 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.
ERIMAR
Largest movements
- Tangible fixed assets -€30,041
down €30,041 (-96.4%), from €31,165 to €1,125
of which Land and buildings: -€29,280
- Tax, wage and social debts -€43,475
down €43,475 (-84.8%), from €51,246 to €7,772
- Other debts +€41,631
up €41,631 (+3.0%), from €1.4m to €1.4m
- Gross operating margin -€9,316
down €9,316 (-25.7%), from €36,278 to €26,963
- Other operating charges +€959
up €959 (+371.7%), from €258 to €1,217
- Depreciation -€916
down €916 (-54.6%), from €1,676 to €760
- Financial income +€593
new in 2024: €593
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.
Cash bridge derived
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 | €2,472,100 | €2,448,291 | -€23,810 | -1.0% |
| Fixed assets | 21/28 | €835,165 | €805,125 | -€30,041 | -3.6% |
| Tangible fixed assets | 22/27 | €31,165 | €1,125 | -€30,041 | -96.4% |
| Land and buildings | 22 | €29,280 | - | -€29,280 | |
| Furniture and vehicles | 24 | €1,885 | €1,125 | -€760 | -40.3% |
| Financial fixed assets | 28 | €804,000 | €804,000 | = | 0.0% |
| Current assets | 29/58 | €1,636,935 | €1,643,166 | +€6,231 | +0.4% |
| Amounts receivable within one year | 40/41 | €1,636,365 | €1,633,575 | -€2,790 | -0.2% |
| Trade receivables | 40 | €286,360 | €283,319 | -€3,041 | -1.1% |
| Other amounts receivable | 41 | €1,350,006 | €1,350,256 | +€251 | 0.0% |
| Cash at bank and in hand | 54/58 | €570 | €9,516 | +€8,946 | +1569.4% |
| Deferred charges and accrued income | 490/1 | - | €75 | +€75 | |
| Total equity and liabilities | 10/49 | €2,472,100 | €2,448,291 | -€23,810 | -1.0% |
| Equity | 10/15 | -€78,381 | -€82,416 | -€4,035 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,628 | €16,628 | = | 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% |
| Distributable reserves | 133 | €14,768 | €14,768 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,608 | -€117,644 | -€4,035 | -3.6% |
| Amounts payable | 17/49 | €2,550,481 | €2,530,707 | -€19,775 | -0.8% |
| Amounts payable after more than one year | 17 | €1,104,000 | €1,104,000 | = | 0.0% |
| Financial debts | 170/4 | €1,104,000 | €1,104,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,446,481 | €1,426,707 | -€19,775 | -1.4% |
| Trade debts | 44 | €23,649 | €5,718 | -€17,931 | -75.8% |
| Suppliers | 440/4 | €23,649 | €5,718 | -€17,931 | -75.8% |
| Taxes, remuneration and social security | 45 | €51,246 | €7,772 | -€43,475 | -84.8% |
| Taxes | 450/3 | €51,246 | €7,772 | -€43,475 | -84.8% |
| Other amounts payable | 47/48 | €1,371,586 | €1,413,217 | +€41,631 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,676 | €760 | -€916 | -54.6% |
| Other operating charges | 640/8 | €258 | €1,217 | +€959 | +371.7% |
| Non-recurring operating charges | 66A | - | €29,280 | +€29,280 | |
| Gross operating margin | 9900 | €36,278 | €26,963 | -€9,316 | -25.7% |
| Operating profit (loss) | 9901 | €34,344 | -€4,295 | -€38,639 | |
| Financial income | 75/76B | - | €593 | +€593 | |
| Recurring financial income | 75 | - | €593 | +€593 | |
| Financial charges | 65/66B | €207 | €333 | +€126 | +60.6% |
| Recurring financial charges | 65 | €207 | €333 | +€126 | +60.6% |
| Profit (loss) for the period before taxes | 9903 | €34,137 | -€4,035 | -€38,172 | |
| Profit (loss) for the period | 9904 | €34,137 | -€4,035 | -€38,172 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,137 | -€4,035 | -€38,172 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.