ERIMAS: 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.
ERIMAS
Largest movements
- Receivables within one year -€24,964
down €24,964 (-21.2%), from €117,937 to €92,973
- Tangible fixed assets -€6,094
down €6,094 (-4.1%), from €149,120 to €143,026
- Cash +€3,722
up €3,722 (+24.5%), from €15,168 to €18,890
mainly Receivables within one year (+€24,964) and Depreciation (+€6,094)
- Debts after one year -€18,168
no longer reported in 2025 (was €18,168)
- Profit (loss) carried forward -€5,698
down €5,698 (-10.8%), from €52,750 to €47,052
- Other debts -€5,227
down €5,227 (-4.4%), from €119,688 to €114,461
- Tax, wage and social debts -€3,304
down €3,304 (-37.5%), from €8,802 to €5,498
of which Remuneration and social security: -€3,924
- Gross operating margin +€5,123
up €5,123 (+5.5%), from €92,625 to €97,748
- Staff costs +€3,999
up €3,999 (+4.4%), from €89,916 to €93,915
- Taxes -€1,250
new in 2025: -€1,250
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 | €299,941 | €272,605 | -€27,336 | -9.1% |
| Fixed assets | 21/28 | €150,951 | €144,857 | -€6,094 | -4.0% |
| Tangible fixed assets | 22/27 | €149,120 | €143,026 | -€6,094 | -4.1% |
| Land and buildings | 22 | €149,120 | €143,026 | -€6,094 | -4.1% |
| Financial fixed assets | 28 | €1,831 | €1,831 | = | 0.0% |
| Current assets | 29/58 | €148,990 | €127,748 | -€21,242 | -14.3% |
| Stocks and contracts in progress | 3 | €15,885 | €15,885 | = | 0.0% |
| Stocks | 30/36 | €15,885 | €15,885 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €117,937 | €92,973 | -€24,964 | -21.2% |
| Trade receivables | 40 | €117,937 | €92,973 | -€24,964 | -21.2% |
| Cash at bank and in hand | 54/58 | €15,168 | €18,890 | +€3,722 | +24.5% |
| Total equity and liabilities | 10/49 | €299,941 | €272,605 | -€27,336 | -9.1% |
| Equity | 10/15 | €73,201 | €67,503 | -€5,698 | -7.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,750 | €47,052 | -€5,698 | -10.8% |
| Amounts payable | 17/49 | €226,740 | €205,102 | -€21,638 | -9.5% |
| Amounts payable after more than one year | 17 | €18,168 | - | -€18,168 | |
| Financial debts | 170/4 | €18,168 | - | -€18,168 | |
| Amounts payable within one year | 42/48 | €208,572 | €205,102 | -€3,470 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €15,170 | €18,090 | +€2,920 | +19.2% |
| Trade debts | 44 | €64,912 | €67,053 | +€2,141 | +3.3% |
| Suppliers | 440/4 | €64,912 | €67,053 | +€2,141 | +3.3% |
| Taxes, remuneration and social security | 45 | €8,802 | €5,498 | -€3,304 | -37.5% |
| Taxes | 450/3 | €1,232 | €1,852 | +€620 | +50.3% |
| Remuneration and social security | 454/9 | €7,570 | €3,646 | -€3,924 | -51.8% |
| Other amounts payable | 47/48 | €119,688 | €114,461 | -€5,227 | -4.4% |
| Remuneration, social security and pensions | 62 | €89,916 | €93,915 | +€3,999 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,094 | €6,094 | = | 0.0% |
| Other operating charges | 640/8 | €3,230 | €3,991 | +€761 | +23.6% |
| Gross operating margin | 9900 | €92,625 | €97,748 | +€5,123 | +5.5% |
| Operating profit (loss) | 9901 | -€6,615 | -€6,252 | +€363 | +5.5% |
| Financial charges | 65/66B | €953 | €696 | -€257 | -27.0% |
| Recurring financial charges | 65 | €953 | €696 | -€257 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,568 | -€6,948 | +€620 | +8.2% |
| Income taxes | 67/77 | - | -€1,250 | -€1,250 | |
| Profit (loss) for the period | 9904 | -€7,568 | -€5,698 | +€1,870 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,568 | -€5,698 | +€1,870 | +24.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.