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
- Current investments +€72,066
up €72,066 (+30.6%), from €235,577 to €307,643
- Cash -€45,030
down €45,030 (-57.3%), from €78,632 to €33,602
mainly Current investments (-€72,066) and Receivables within one year (-€1,060)
- Reserves +€21,947
up €21,947 (+14.4%), from €152,139 to €174,086
of which Distributable reserves: +€21,947
- Tax, wage and social debts +€5,243
up €5,243 (+326.4%), from €1,606 to €6,849
- Depreciation -€9,550
down €9,550 (-84.9%), from €11,247 to €1,697
- Taxes +€3,017
up €3,017 (+38.2%), from €7,905 to €10,921
- Gross operating margin +€1,769
up €1,769 (+5.2%), from €33,819 to €35,587
- Financial charges +€1,612
up €1,612 (+1051.7%), from €153 to €1,765
- Financial income -€992
down €992 (-12.3%), from €8,086 to €7,095
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 | €357,596 | €383,996 | +€26,399 | +7.4% |
| Fixed assets | 21/28 | €43,388 | €41,691 | -€1,697 | -3.9% |
| Tangible fixed assets | 22/27 | €43,388 | €41,691 | -€1,697 | -3.9% |
| Land and buildings | 22 | €43,388 | €41,691 | -€1,697 | -3.9% |
| Current assets | 29/58 | €314,208 | €342,305 | +€28,096 | +8.9% |
| Amounts receivable within one year | 40/41 | - | €1,060 | +€1,060 | |
| Other amounts receivable | 41 | - | €1,060 | +€1,060 | |
| Current investments | 50/53 | €235,577 | €307,643 | +€72,066 | +30.6% |
| Cash at bank and in hand | 54/58 | €78,632 | €33,602 | -€45,030 | -57.3% |
| Total equity and liabilities | 10/49 | €357,596 | €383,996 | +€26,399 | +7.4% |
| Equity | 10/15 | €350,304 | €372,251 | +€21,947 | +6.3% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Reserves | 13 | €152,139 | €174,086 | +€21,947 | +14.4% |
| Non-distributable reserves | 130/1 | €198 | €198 | = | 0.0% |
| Reserves not available under the articles | 1311 | €198 | €198 | = | 0.0% |
| Distributable reserves | 133 | €151,941 | €173,888 | +€21,947 | +14.4% |
| Profit (loss) carried forward | 14 | €195,765 | €195,765 | +€0 | 0.0% |
| Amounts payable | 17/49 | €7,292 | €11,744 | +€4,452 | +61.1% |
| Amounts payable within one year | 42/48 | €5,290 | €9,499 | +€4,209 | +79.6% |
| Trade debts | 44 | €650 | €650 | = | 0.0% |
| Suppliers | 440/4 | €650 | €650 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,606 | €6,849 | +€5,243 | +326.4% |
| Taxes | 450/3 | €1,606 | €6,849 | +€5,243 | +326.4% |
| Other amounts payable | 47/48 | €3,034 | €2,000 | -€1,034 | -34.1% |
| Accrued charges and deferred income | 492/3 | €2,002 | €2,245 | +€243 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,247 | €1,697 | -€9,550 | -84.9% |
| Other operating charges | 640/8 | €6,179 | €6,351 | +€173 | +2.8% |
| Gross operating margin | 9900 | €33,819 | €35,587 | +€1,769 | +5.2% |
| Operating profit (loss) | 9901 | €16,392 | €27,539 | +€11,146 | +68.0% |
| Financial income | 75/76B | €8,086 | €7,095 | -€992 | -12.3% |
| Recurring financial income | 75 | €8,086 | €7,095 | -€992 | -12.3% |
| Financial charges | 65/66B | €153 | €1,765 | +€1,612 | +1051.7% |
| Recurring financial charges | 65 | €153 | €1,765 | +€1,612 | +1051.7% |
| Profit (loss) for the period before taxes | 9903 | €24,326 | €32,868 | +€8,543 | +35.1% |
| Income taxes | 67/77 | €7,905 | €10,921 | +€3,017 | +38.2% |
| Profit (loss) for the period | 9904 | €16,421 | €21,947 | +€5,526 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,421 | €21,947 | +€5,526 | +33.7% |
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 29 September 2026 via checked.be.