Eris Group: 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 Group
Largest movements
- Receivables within one year +€12,855
up €12,855 (+31.7%), from €40,531 to €53,386
of which Other amounts receivable: +€9,235
- Tangible fixed assets -€11,528
down €11,528 (-53.6%), from €21,519 to €9,991
of which Furniture and vehicles: -€21,519
- Cash -€9,794
down €9,794 (-96.3%), from €10,171 to €378
mainly Receivables within one year (-€12,855) and Debts after one year (-€7,704)
- Debts after one year -€7,704
down €7,704 (-51.2%), from €15,062 to €7,358
- Trade debts +€2,793
up €2,793 (+59.2%), from €4,718 to €7,510
- Accrued charges and deferred income -€1,944
no longer reported in 2025 (was €1,944)
- Tax, wage and social debts -€1,084
down €1,084 (-9.1%), from €11,873 to €10,790
- Profit (loss) carried forward -€952
new in 2025: -€952
- Gross operating margin -€28,156
down €28,156 (-75.0%), from €37,566 to €9,410
- Other operating charges -€12,450
down €12,450 (-95.6%), from €13,020 to €570
- Taxes -€7,226
down €7,226 (-80.2%), from €9,008 to €1,782
- Depreciation -€4,918
down €4,918 (-99.8%), from €4,927 to €9
- Financial charges +€1,368
up €1,368 (+83.3%), from €1,642 to €3,011
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 | €72,335 | €63,755 | -€8,580 | -11.9% |
| Fixed assets | 21/28 | €21,519 | €9,991 | -€11,528 | -53.6% |
| Tangible fixed assets | 22/27 | €21,519 | €9,991 | -€11,528 | -53.6% |
| Plant, machinery and equipment | 23 | - | €9,991 | +€9,991 | |
| Furniture and vehicles | 24 | €21,519 | - | -€21,519 | |
| Current assets | 29/58 | €50,816 | €53,764 | +€2,948 | +5.8% |
| Amounts receivable within one year | 40/41 | €40,531 | €53,386 | +€12,855 | +31.7% |
| Trade receivables | 40 | €3,582 | €7,202 | +€3,620 | +101% |
| Other amounts receivable | 41 | €36,949 | €46,184 | +€9,235 | +25.0% |
| Cash at bank and in hand | 54/58 | €10,171 | €378 | -€9,794 | -96.3% |
| Deferred charges and accrued income | 490/1 | €114 | - | -€114 | |
| Total equity and liabilities | 10/49 | €72,335 | €63,755 | -€8,580 | -11.9% |
| Equity | 10/15 | €31,344 | €30,393 | -€952 | -3.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €28,344 | €28,344 | = | 0.0% |
| Distributable reserves | 133 | €28,344 | €28,344 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€952 | -€952 | |
| Amounts payable | 17/49 | €40,990 | €33,362 | -€7,628 | -18.6% |
| Amounts payable after more than one year | 17 | €15,062 | €7,358 | -€7,704 | -51.2% |
| Financial debts | 170/4 | €15,062 | €7,358 | -€7,704 | -51.2% |
| Amounts payable within one year | 42/48 | €23,984 | €26,005 | +€2,020 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €7,393 | €7,704 | +€312 | +4.2% |
| Trade debts | 44 | €4,718 | €7,510 | +€2,793 | +59.2% |
| Suppliers | 440/4 | €4,718 | €7,510 | +€2,793 | +59.2% |
| Taxes, remuneration and social security | 45 | €11,873 | €10,790 | -€1,084 | -9.1% |
| Taxes | 450/3 | €11,873 | €10,790 | -€1,084 | -9.1% |
| Accrued charges and deferred income | 492/3 | €1,944 | - | -€1,944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,927 | €9 | -€4,918 | -99.8% |
| Other operating charges | 640/8 | €13,020 | €570 | -€12,450 | -95.6% |
| Non-recurring operating charges | 66A | - | €4,990 | +€4,990 | |
| Gross operating margin | 9900 | €37,566 | €9,410 | -€28,156 | -75.0% |
| Operating profit (loss) | 9901 | €19,620 | €3,841 | -€15,779 | -80.4% |
| Financial income | 75/76B | €60 | - | -€60 | |
| Recurring financial income | 75 | €60 | - | -€60 | |
| Financial charges | 65/66B | €1,642 | €3,011 | +€1,368 | +83.3% |
| Recurring financial charges | 65 | €1,642 | €3,011 | +€1,368 | +83.3% |
| Profit (loss) for the period before taxes | 9903 | €18,038 | €830 | -€17,208 | -95.4% |
| Income taxes | 67/77 | €9,008 | €1,782 | -€7,226 | -80.2% |
| Profit (loss) for the period | 9904 | €9,030 | -€952 | -€9,982 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,030 | -€952 | -€9,982 |
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 13 October 2026 via checked.be.