ERION: 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.
ERION
Largest movements
- Intangible fixed assets -€2,400
down €2,400 (-15.6%), from €15,400 to €13,000
- Receivables within one year -€2,223
down €2,223 (-64.6%), from €3,440 to €1,216
of which Trade receivables: -€2,596
- Profit (loss) carried forward -€13,722
down €13,722 (-564.9%), from -€2,429 to -€16,151
- Other debts +€10,689
up €10,689 (+89.8%), from €11,907 to €22,596
- Tax, wage and social debts -€1,029
down €1,029 (-84.7%), from €1,215 to €186
- Trade debts -€566
down €566 (-9.2%), from €6,150 to €5,584
- Write-downs -€9,389
no longer reported in 2024 (was €9,389)
- Gross operating margin +€3,354
up €3,354 (+26.6%), from -€12,603 to -€9,249
- Other operating charges +€1,340
up €1,340 (+287.2%), from €467 to €1,807
- Financial charges -€703
down €703 (-78.3%), from €897 to €194
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 | €18,843 | €14,216 | -€4,627 | -24.6% |
| Fixed assets | 21/28 | €15,400 | €13,000 | -€2,400 | -15.6% |
| Intangible fixed assets | 21 | €15,400 | €13,000 | -€2,400 | -15.6% |
| Current assets | 29/58 | €3,443 | €1,216 | -€2,227 | -64.7% |
| Amounts receivable within one year | 40/41 | €3,440 | €1,216 | -€2,223 | -64.6% |
| Trade receivables | 40 | €2,596 | - | -€2,596 | |
| Other amounts receivable | 41 | €844 | €1,216 | +€373 | +44.1% |
| Cash at bank and in hand | 54/58 | €4 | - | -€4 | |
| Total equity and liabilities | 10/49 | €18,843 | €14,216 | -€4,627 | -24.6% |
| Equity | 10/15 | -€429 | -€14,151 | -€13,722 | -3198.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,429 | -€16,151 | -€13,722 | -564.9% |
| Amounts payable | 17/49 | €19,272 | €28,368 | +€9,095 | +47.2% |
| Amounts payable within one year | 42/48 | €19,272 | €28,368 | +€9,095 | +47.2% |
| Financial debts | 43 | - | €2 | +€2 | |
| Credit institutions | 430/8 | - | €2 | +€2 | |
| Trade debts | 44 | €6,150 | €5,584 | -€566 | -9.2% |
| Suppliers | 440/4 | €6,150 | €5,584 | -€566 | -9.2% |
| Taxes, remuneration and social security | 45 | €1,215 | €186 | -€1,029 | -84.7% |
| Taxes | 450/3 | €1,215 | €186 | -€1,029 | -84.7% |
| Other amounts payable | 47/48 | €11,907 | €22,596 | +€10,689 | +89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €2,400 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,389 | - | -€9,389 | |
| Other operating charges | 640/8 | €467 | €1,807 | +€1,340 | +287.2% |
| Gross operating margin | 9900 | -€12,603 | -€9,249 | +€3,354 | +26.6% |
| Operating profit (loss) | 9901 | -€24,859 | -€13,457 | +€11,403 | +45.9% |
| Financial charges | 65/66B | €897 | €194 | -€703 | -78.3% |
| Recurring financial charges | 65 | €897 | €194 | -€703 | -78.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,756 | -€13,651 | +€12,105 | +47.0% |
| Income taxes | 67/77 | €84 | €71 | -€12 | -14.7% |
| Profit (loss) for the period | 9904 | -€25,840 | -€13,722 | +€12,118 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,840 | -€13,722 | +€12,118 | +46.9% |
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 8 October 2026 via checked.be.