ERIMO: 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.
ERIMO
Largest movements
- Receivables within one year +€145,580
up €145,580 (+45.3%), from €321,301 to €466,882
of which Trade receivables: +€109,403
- Deferred charges and accrued income -€15,000
down €15,000 (-23.1%), from €65,000 to €50,000
- Cash +€12,649
up €12,649 (+70.0%), from €18,077 to €30,726
mainly Short-term financial debts (+€135,236) and Deferred charges and accrued income (+€15,000)
- Short-term financial debts +€135,236
up €135,236 (+65.2%), from €207,575 to €342,810
- Trade debts +€5,920
up €5,920 (+633.2%), from €935 to €6,855
- Staff costs +€9,588
up €9,588 (+15.5%), from €61,926 to €71,514
- Gross operating margin +€8,147
up €8,147 (+11.7%), from €69,900 to €78,046
- Financial charges +€2,878
up €2,878 (+35.8%), from €8,037 to €10,915
- Financial income +€1,125
up €1,125 (+12.2%), from €9,209 to €10,334
- Depreciation -€971
down €971 (-27.1%), from €3,577 to €2,606
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 | €409,338 | €549,961 | +€140,622 | +34.4% |
| Fixed assets | 21/28 | €4,960 | €2,354 | -€2,606 | -52.5% |
| Tangible fixed assets | 22/27 | €4,960 | €2,354 | -€2,606 | -52.5% |
| Land and buildings | 22 | €31 | €31 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,102 | €2,034 | -€2,069 | -50.4% |
| Furniture and vehicles | 24 | €827 | €289 | -€538 | -65.0% |
| Current assets | 29/58 | €404,378 | €547,607 | +€143,229 | +35.4% |
| Amounts receivable within one year | 40/41 | €321,301 | €466,882 | +€145,580 | +45.3% |
| Trade receivables | 40 | €147,495 | €256,898 | +€109,403 | +74.2% |
| Other amounts receivable | 41 | €173,806 | €209,984 | +€36,177 | +20.8% |
| Cash at bank and in hand | 54/58 | €18,077 | €30,726 | +€12,649 | +70.0% |
| Deferred charges and accrued income | 490/1 | €65,000 | €50,000 | -€15,000 | -23.1% |
| Total equity and liabilities | 10/49 | €409,338 | €549,961 | +€140,622 | +34.4% |
| Equity | 10/15 | €154,262 | €155,769 | +€1,507 | +1.0% |
| Contributions | 10/11 | €36,500 | €36,500 | = | 0.0% |
| Reserves | 13 | €117,762 | €119,269 | +€1,507 | +1.3% |
| Non-distributable reserves | 130/1 | €3,650 | €3,650 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,650 | €3,650 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,894 | €2,894 | = | 0.0% |
| Distributable reserves | 133 | €111,217 | €112,724 | +€1,507 | +1.4% |
| Amounts payable | 17/49 | €255,077 | €394,192 | +€139,116 | +54.5% |
| Amounts payable within one year | 42/48 | €253,021 | €394,192 | +€141,171 | +55.8% |
| Financial debts | 43 | €207,575 | €342,810 | +€135,236 | +65.2% |
| Other loans | 439 | €207,575 | €342,810 | +€135,236 | +65.2% |
| Trade debts | 44 | €935 | €6,855 | +€5,920 | +633.2% |
| Suppliers | 440/4 | €935 | €6,855 | +€5,920 | +633.2% |
| Taxes, remuneration and social security | 45 | €44,511 | €44,527 | +€16 | 0.0% |
| Taxes | 450/3 | €35,165 | €32,524 | -€2,641 | -7.5% |
| Remuneration and social security | 454/9 | €9,346 | €12,003 | +€2,657 | +28.4% |
| Accrued charges and deferred income | 492/3 | €2,056 | - | -€2,056 | |
| Remuneration, social security and pensions | 62 | €61,926 | €71,514 | +€9,588 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,577 | €2,606 | -€971 | -27.1% |
| Other operating charges | 640/8 | €481 | €320 | -€161 | -33.5% |
| Gross operating margin | 9900 | €69,900 | €78,046 | +€8,147 | +11.7% |
| Operating profit (loss) | 9901 | €3,916 | €3,606 | -€310 | -7.9% |
| Financial income | 75/76B | €9,209 | €10,334 | +€1,125 | +12.2% |
| Recurring financial income | 75 | €9,209 | €10,334 | +€1,125 | +12.2% |
| Financial charges | 65/66B | €8,037 | €10,915 | +€2,878 | +35.8% |
| Recurring financial charges | 65 | €8,037 | €10,915 | +€2,878 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €5,088 | €3,025 | -€2,062 | -40.5% |
| Income taxes | 67/77 | €1,917 | €1,518 | -€399 | -20.8% |
| Profit (loss) for the period | 9904 | €3,171 | €1,507 | -€1,664 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,171 | €1,507 | -€1,664 | -52.5% |
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 6 October 2026 via checked.be.