ERIONI: 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.
ERIONI
Largest movements
- Cash -€5,091
down €5,091 (-66.8%), from €7,625 to €2,534
mainly Tax, wage and social debts (-€16,296) and Trade debts (-€11,762)
- Stocks and contracts -€3,650
down €3,650 (-19.2%), from €19,015 to €15,365
- Tangible fixed assets -€2,279
down €2,279 (-17.9%), from €12,715 to €10,436
of which Other tangible fixed assets: -€2,607
- Receivables within one year +€1,136
up €1,136 (+44.8%), from €2,535 to €3,671
- Profit (loss) carried forward +€16,860
up €16,860 (+29.6%), from -€57,026 to -€40,167
- Tax, wage and social debts -€16,296
down €16,296 (-45.9%), from €35,485 to €19,189
of which Remuneration and social security: -€17,793
- Trade debts -€11,762
down €11,762 (-31.6%), from €37,212 to €25,450
- Debts after one year +€1,313
up €1,313 (+22.8%), from €5,760 to €7,073
- Staff costs -€56,215
down €56,215 (-39.5%), from €142,221 to €86,007
- Gross operating margin -€31,261
down €31,261 (-22.5%), from €139,135 to €107,874
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.
Derived cash bridge
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 | €41,891 | €32,006 | -€9,885 | -23.6% |
| Fixed assets | 21/28 | €12,715 | €10,436 | -€2,279 | -17.9% |
| Tangible fixed assets | 22/27 | €12,715 | €10,436 | -€2,279 | -17.9% |
| Plant, machinery and equipment | 23 | €179 | €1,468 | +€1,289 | +719% |
| Furniture and vehicles | 24 | €1,854 | €893 | -€961 | -51.8% |
| Other tangible fixed assets | 26 | €10,682 | €8,075 | -€2,607 | -24.4% |
| Current assets | 29/58 | €29,175 | €21,570 | -€7,606 | -26.1% |
| Stocks and contracts in progress | 3 | €19,015 | €15,365 | -€3,650 | -19.2% |
| Stocks | 30/36 | €19,015 | €15,365 | -€3,650 | -19.2% |
| Amounts receivable within one year | 40/41 | €2,535 | €3,671 | +€1,136 | +44.8% |
| Other amounts receivable | 41 | €2,535 | €3,671 | +€1,136 | +44.8% |
| Cash at bank and in hand | 54/58 | €7,625 | €2,534 | -€5,091 | -66.8% |
| Total equity and liabilities | 10/49 | €41,891 | €32,006 | -€9,885 | -23.6% |
| Equity | 10/15 | -€36,566 | -€19,707 | +€16,860 | +46.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€57,026 | -€40,167 | +€16,860 | +29.6% |
| Amounts payable | 17/49 | €78,457 | €51,712 | -€26,745 | -34.1% |
| Amounts payable after more than one year | 17 | €5,760 | €7,073 | +€1,313 | +22.8% |
| Other amounts payable | 178/9 | €5,760 | €7,073 | +€1,313 | +22.8% |
| Amounts payable within one year | 42/48 | €72,697 | €44,639 | -€28,058 | -38.6% |
| Trade debts | 44 | €37,212 | €25,450 | -€11,762 | -31.6% |
| Suppliers | 440/4 | €37,212 | €25,450 | -€11,762 | -31.6% |
| Taxes, remuneration and social security | 45 | €35,485 | €19,189 | -€16,296 | -45.9% |
| Taxes | 450/3 | €6,959 | €8,456 | +€1,497 | +21.5% |
| Remuneration and social security | 454/9 | €28,526 | €10,733 | -€17,793 | -62.4% |
| Remuneration, social security and pensions | 62 | €142,221 | €86,007 | -€56,215 | -39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,121 | €4,029 | +€909 | +29.1% |
| Other operating charges | 640/8 | €1,211 | €100 | -€1,111 | -91.7% |
| Gross operating margin | 9900 | €139,135 | €107,874 | -€31,261 | -22.5% |
| Operating profit (loss) | 9901 | -€7,418 | €17,738 | +€25,156 | |
| Financial income | 75/76B | €149 | €215 | +€65 | +43.8% |
| Recurring financial income | 75 | €149 | €215 | +€65 | +43.8% |
| Financial charges | 65/66B | €892 | €1,093 | +€201 | +22.5% |
| Recurring financial charges | 65 | €892 | €1,093 | +€201 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,160 | €16,860 | +€25,020 | |
| Profit (loss) for the period | 9904 | -€8,160 | €16,860 | +€25,020 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,160 | €16,860 | +€25,020 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.