ERIS: 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.
ERIS
Largest movements
- Receivables within one year +€11,496
up €11,496 (+71.9%), from €16,000 to €27,496
of which Other amounts receivable: +€11,164
- Current investments -€5,423
down €5,423 (-97.4%), from €5,571 to €148
- Tangible fixed assets -€3,386
down €3,386 (-28.5%), from €11,897 to €8,511
of which Furniture and vehicles: -€2,888
- Cash +€1,014
up €1,014 (+43.5%), from €2,332 to €3,346
mainly Current investments (+€5,423) and Net result for the year (+€5,191)
- Deferred charges and accrued income +€464
up €464 (+13.1%), from €3,538 to €4,002
- Reserves +€5,191
up €5,191 (+32.6%), from €15,940 to €21,131
- Trade debts +€3,917
up €3,917 (+93.5%), from €4,189 to €8,106
- Debts after one year -€3,429
down €3,429 (-79.6%), from €4,307 to €878
- Other debts -€2,153
down €2,153 (-69.4%), from €3,101 to €948
- Tax, wage and social debts +€519
up €519, from €0 to €519
- Gross operating margin -€11,556
down €11,556 (-40.0%), from €28,873 to €17,316
- Taxes -€3,819
down €3,819 (-39.4%), from €9,689 to €5,871
- Other operating charges +€335
up €335 (+14.3%), from €2,339 to €2,674
- Financial charges -€318
down €318 (-21.3%), from €1,492 to €1,174
of which Financial charges: -€378
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 | €41,338 | €45,503 | +€4,165 | +10.1% |
| Fixed assets | 21/28 | €13,897 | €10,511 | -€3,386 | -24.4% |
| Tangible fixed assets | 22/27 | €11,897 | €8,511 | -€3,386 | -28.5% |
| Plant, machinery and equipment | 23 | €589 | €91 | -€498 | -84.5% |
| Furniture and vehicles | 24 | €11,308 | €8,420 | -€2,888 | -25.5% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €27,441 | €34,992 | +€7,551 | +27.5% |
| Amounts receivable within one year | 40/41 | €16,000 | €27,496 | +€11,496 | +71.9% |
| Trade receivables | 40 | - | €332 | +€332 | |
| Other amounts receivable | 41 | €16,000 | €27,164 | +€11,164 | +69.8% |
| Current investments | 50/53 | €5,571 | €148 | -€5,423 | -97.4% |
| Cash at bank and in hand | 54/58 | €2,332 | €3,346 | +€1,014 | +43.5% |
| Deferred charges and accrued income | 490/1 | €3,538 | €4,002 | +€464 | +13.1% |
| Total equity and liabilities | 10/49 | €41,338 | €45,503 | +€4,165 | +10.1% |
| Equity | 10/15 | €24,740 | €29,931 | +€5,191 | +21.0% |
| Contributions | 10/11 | €8,800 | €8,800 | = | 0.0% |
| Reserves | 13 | €15,940 | €21,131 | +€5,191 | +32.6% |
| Distributable reserves | 133 | €15,940 | €21,131 | +€5,191 | +32.6% |
| Amounts payable | 17/49 | €16,598 | €15,572 | -€1,026 | -6.2% |
| Amounts payable after more than one year | 17 | €4,307 | €878 | -€3,429 | -79.6% |
| Financial debts | 170/4 | €4,307 | €878 | -€3,429 | -79.6% |
| Amounts payable within one year | 42/48 | €12,291 | €14,694 | +€2,403 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,120 | +€120 | +2.4% |
| Trade debts | 44 | €4,189 | €8,106 | +€3,917 | +93.5% |
| Suppliers | 440/4 | €4,189 | €8,106 | +€3,917 | +93.5% |
| Taxes, remuneration and social security | 45 | €0 | €519 | +€519 | |
| Taxes | 450/3 | €0 | €519 | +€519 | |
| Other amounts payable | 47/48 | €3,101 | €948 | -€2,153 | -69.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,245 | €3,386 | +€141 | +4.3% |
| Other operating charges | 640/8 | €2,339 | €2,674 | +€335 | +14.3% |
| Gross operating margin | 9900 | €28,873 | €17,316 | -€11,556 | -40.0% |
| Operating profit (loss) | 9901 | €23,289 | €11,256 | -€12,032 | -51.7% |
| Financial income | 75/76B | €1,202 | €979 | -€223 | -18.6% |
| Recurring financial income | 75 | €1,202 | €979 | -€223 | -18.6% |
| Financial charges | 65/66B | €1,492 | €1,174 | -€318 | -21.3% |
| Recurring financial charges | 65 | €1,492 | €1,114 | -€378 | -25.3% |
| Non-recurring financial charges | 66B | - | €60 | +€60 | |
| Profit (loss) for the period before taxes | 9903 | €22,999 | €11,062 | -€11,937 | -51.9% |
| Income taxes | 67/77 | €9,689 | €5,871 | -€3,819 | -39.4% |
| Profit (loss) for the period | 9904 | €13,309 | €5,191 | -€8,118 | -61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,309 | €5,191 | -€8,118 | -61.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.