Erisar: 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.
Erisar
Largest movements
- Cash -€36,556
down €36,556 (-48.8%), from €74,963 to €38,407
mainly Contributions, distributions and other (-€33,468) and Other debts (-€21,636)
- Receivables within one year -€6,492
down €6,492 (-15.4%), from €42,137 to €35,645
of which Other amounts receivable: -€4,661
- Deferred charges and accrued income -€3,609
down €3,609 (-49.7%), from €7,255 to €3,646
- Tangible fixed assets -€1,341
down €1,341 (-35.2%), from €3,809 to €2,468
- Reserves -€29,256
down €29,256 (-55.6%), from €52,620 to €23,364
- Other debts -€21,636
down €21,636 (-48.6%), from €44,512 to €22,876
- Tax, wage and social debts +€8,056
up €8,056 (+88.7%), from €9,078 to €17,134
of which Taxes: +€8,034
- Trade debts -€4,152
down €4,152 (-51.4%), from €8,082 to €3,930
- Gross operating margin -€26,570
down €26,570 (-29.9%), from €88,760 to €62,190
- Financial charges -€24,040
down €24,040 (-33.3%), from €72,267 to €48,228
- Other operating charges -€2,992
down €2,992 (-78.0%), from €3,835 to €843
- Taxes +€2,306
up €2,306 (+43.0%), from €5,359 to €7,665
- Depreciation -€913
down €913 (-40.5%), from €2,254 to €1,341
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.
Cash bridge derived
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 | €128,164 | €80,166 | -€47,998 | -37.5% |
| Fixed assets | 21/28 | €3,809 | €2,468 | -€1,341 | -35.2% |
| Tangible fixed assets | 22/27 | €3,809 | €2,468 | -€1,341 | -35.2% |
| Furniture and vehicles | 24 | €3,809 | €2,468 | -€1,341 | -35.2% |
| Current assets | 29/58 | €124,355 | €77,698 | -€46,657 | -37.5% |
| Amounts receivable within one year | 40/41 | €42,137 | €35,645 | -€6,492 | -15.4% |
| Trade receivables | 40 | €37,476 | €35,645 | -€1,831 | -4.9% |
| Other amounts receivable | 41 | €4,661 | €0 | -€4,661 | -100.0% |
| Cash at bank and in hand | 54/58 | €74,963 | €38,407 | -€36,556 | -48.8% |
| Deferred charges and accrued income | 490/1 | €7,255 | €3,646 | -€3,609 | -49.7% |
| Total equity and liabilities | 10/49 | €128,164 | €80,166 | -€47,998 | -37.5% |
| Equity | 10/15 | €65,482 | €36,226 | -€29,256 | -44.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,620 | €23,364 | -€29,256 | -55.6% |
| Distributable reserves | 133 | €52,620 | €23,364 | -€29,256 | -55.6% |
| Profit (loss) carried forward | 14 | €6,662 | €6,662 | = | 0.0% |
| Amounts payable | 17/49 | €62,682 | €43,940 | -€18,742 | -29.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €62,682 | €43,940 | -€18,742 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €1,010 | €0 | -€1,010 | -100.0% |
| Trade debts | 44 | €8,082 | €3,930 | -€4,152 | -51.4% |
| Suppliers | 440/4 | €8,082 | €3,930 | -€4,152 | -51.4% |
| Taxes, remuneration and social security | 45 | €9,078 | €17,134 | +€8,056 | +88.7% |
| Taxes | 450/3 | €6,583 | €14,616 | +€8,034 | +122.0% |
| Remuneration and social security | 454/9 | €2,495 | €2,517 | +€22 | +0.9% |
| Other amounts payable | 47/48 | €44,512 | €22,876 | -€21,636 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,254 | €1,341 | -€913 | -40.5% |
| Other operating charges | 640/8 | €3,835 | €843 | -€2,992 | -78.0% |
| Non-recurring operating charges | 66A | €280 | €0 | -€280 | -100.0% |
| Gross operating margin | 9900 | €88,760 | €62,190 | -€26,570 | -29.9% |
| Operating profit (loss) | 9901 | €82,391 | €60,006 | -€22,385 | -27.2% |
| Financial income | 75/76B | €52 | €99 | +€47 | +90.1% |
| Recurring financial income | 75 | €52 | €99 | +€47 | +90.1% |
| Financial charges | 65/66B | €72,267 | €48,228 | -€24,040 | -33.3% |
| Recurring financial charges | 65 | €72,267 | €48,228 | -€24,040 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €10,176 | €11,878 | +€1,701 | +16.7% |
| Income taxes | 67/77 | €5,359 | €7,665 | +€2,306 | +43.0% |
| Profit (loss) for the period | 9904 | €4,817 | €4,212 | -€605 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,817 | €4,212 | -€605 | -12.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.