ERIPAS: 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.
ERIPAS
Largest movements
- Receivables within one year +€6,427
up €6,427 (+302%), from €2,125 to €8,552
of which Trade receivables: +€5,604
- Cash +€5,162
up €5,162 (+31.0%), from €16,646 to €21,808
mainly Net result for the year (+€9,296) and Depreciation (+€4,201)
- Tangible fixed assets -€4,201
down €4,201 (-21.8%), from €19,242 to €15,042
of which Plant, machinery and equipment: -€3,558
- Deferred charges and accrued income -€1,574
down €1,574 (-85.2%), from €1,847 to €274
- Stocks and contracts +€1,019
up €1,019 (+11.1%), from €9,189 to €10,208
- Tax, wage and social debts -€12,472
down €12,472 (-55.9%), from €22,305 to €9,833
of which Taxes: -€8,722
- Profit (loss) carried forward +€9,296
up €9,296 (+45.1%), from -€20,616 to -€11,320
- Accrued charges and deferred income +€4,000
new in 2025: €4,000
- Trade debts +€3,051
up €3,051 (+8.9%), from €34,328 to €37,379
- Other debts +€2,959
up €2,959 (+59.5%), from €4,974 to €7,933
- Gross operating margin +€19,490
up €19,490 (+1,334%), from €1,461 to €20,951
- Financial income -€5,109
down €5,109 (-98.8%), from €5,172 to €63
of which Non-recurring financial income: -€5,000
- Other operating charges -€3,314
down €3,314 (-33.1%), from €10,010 to €6,695
- Depreciation -€907
down €907 (-17.8%), from €5,108 to €4,201
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.
Derived cash bridge
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 | €49,050 | €55,884 | +€6,834 | +13.9% |
| Fixed assets | 21/28 | €19,242 | €15,042 | -€4,201 | -21.8% |
| Tangible fixed assets | 22/27 | €19,242 | €15,042 | -€4,201 | -21.8% |
| Plant, machinery and equipment | 23 | €17,957 | €14,399 | -€3,558 | -19.8% |
| Other tangible fixed assets | 26 | €1,286 | €643 | -€643 | -50.0% |
| Current assets | 29/58 | €29,807 | €40,843 | +€11,035 | +37.0% |
| Stocks and contracts in progress | 3 | €9,189 | €10,208 | +€1,019 | +11.1% |
| Stocks | 30/36 | €9,189 | €10,208 | +€1,019 | +11.1% |
| Amounts receivable within one year | 40/41 | €2,125 | €8,552 | +€6,427 | +302% |
| Trade receivables | 40 | €2,125 | €7,729 | +€5,604 | +264% |
| Other amounts receivable | 41 | - | €823 | +€823 | |
| Cash at bank and in hand | 54/58 | €16,646 | €21,808 | +€5,162 | +31.0% |
| Deferred charges and accrued income | 490/1 | €1,847 | €274 | -€1,574 | -85.2% |
| Total equity and liabilities | 10/49 | €49,050 | €55,884 | +€6,834 | +13.9% |
| Equity | 10/15 | -€12,556 | -€3,261 | +€9,296 | +74.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,616 | -€11,320 | +€9,296 | +45.1% |
| Amounts payable | 17/49 | €61,606 | €59,145 | -€2,461 | -4.0% |
| Amounts payable within one year | 42/48 | €61,606 | €55,145 | -€6,461 | -10.5% |
| Trade debts | 44 | €34,328 | €37,379 | +€3,051 | +8.9% |
| Suppliers | 440/4 | €34,328 | €37,379 | +€3,051 | +8.9% |
| Taxes, remuneration and social security | 45 | €22,305 | €9,833 | -€12,472 | -55.9% |
| Taxes | 450/3 | €18,555 | €9,833 | -€8,722 | -47.0% |
| Remuneration and social security | 454/9 | €3,750 | - | -€3,750 | |
| Other amounts payable | 47/48 | €4,974 | €7,933 | +€2,959 | +59.5% |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,108 | €4,201 | -€907 | -17.8% |
| Other operating charges | 640/8 | €10,010 | €6,695 | -€3,314 | -33.1% |
| Gross operating margin | 9900 | €1,461 | €20,951 | +€19,490 | +1,334% |
| Operating profit (loss) | 9901 | -€13,656 | €10,055 | +€23,711 | |
| Financial income | 75/76B | €5,172 | €63 | -€5,109 | -98.8% |
| Recurring financial income | 75 | €172 | €63 | -€109 | -63.5% |
| Non-recurring financial income | 76B | €5,000 | - | -€5,000 | |
| Financial charges | 65/66B | €1,026 | €822 | -€204 | -19.9% |
| Recurring financial charges | 65 | €1,026 | €822 | -€204 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,511 | €9,296 | +€18,806 | |
| Profit (loss) for the period | 9904 | -€9,511 | €9,296 | +€18,806 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,511 | €9,296 | +€18,806 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.