ERISTIL: 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.
ERISTIL
Largest movements
- Current investments +€60,173
up €60,173 (+200.6%), from €30,000 to €90,173
- Cash -€19,830
down €19,830 (-61.4%), from €32,285 to €12,455
mainly Current investments (-€60,173) and Receivables within one year (-€929)
- Reserves +€42,385
up €42,385 (+97.0%), from €43,715 to €86,100
- Gross operating margin -€4,331
down €4,331 (-6.8%), from €63,572 to €59,241
- Depreciation -€2,163
down €2,163 (-95.7%), from €2,260 to €97
- Financial income +€1,069
up €1,069 (+106900.0%), from €1 to €1,070
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 | €71,141 | €112,321 | +€41,180 | +57.9% |
| Formation expenses | 20 | €97 | - | -€97 | |
| Current assets | 29/58 | €71,044 | €112,321 | +€41,277 | +58.1% |
| Amounts receivable within one year | 40/41 | €8,560 | €9,489 | +€929 | +10.9% |
| Trade receivables | 40 | €8,560 | €8,540 | -€20 | -0.2% |
| Other amounts receivable | 41 | - | €949 | +€949 | |
| Current investments | 50/53 | €30,000 | €90,173 | +€60,173 | +200.6% |
| Cash at bank and in hand | 54/58 | €32,285 | €12,455 | -€19,830 | -61.4% |
| Deferred charges and accrued income | 490/1 | €199 | €204 | +€5 | +2.5% |
| Total equity and liabilities | 10/49 | €71,141 | €112,321 | +€41,180 | +57.9% |
| Equity | 10/15 | €47,715 | €90,100 | +€42,385 | +88.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €43,715 | €86,100 | +€42,385 | +97.0% |
| Distributable reserves | 133 | €43,715 | €86,100 | +€42,385 | +97.0% |
| Amounts payable | 17/49 | €23,426 | €22,221 | -€1,205 | -5.1% |
| Amounts payable within one year | 42/48 | €23,426 | €22,221 | -€1,205 | -5.1% |
| Trade debts | 44 | €1,060 | €864 | -€196 | -18.5% |
| Suppliers | 440/4 | €1,060 | €864 | -€196 | -18.5% |
| Taxes, remuneration and social security | 45 | €21,472 | €21,357 | -€115 | -0.5% |
| Taxes | 450/3 | €21,472 | €21,357 | -€115 | -0.5% |
| Other amounts payable | 47/48 | €894 | - | -€894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,260 | €97 | -€2,163 | -95.7% |
| Other operating charges | 640/8 | €419 | €502 | +€83 | +19.8% |
| Gross operating margin | 9900 | €63,572 | €59,241 | -€4,331 | -6.8% |
| Operating profit (loss) | 9901 | €60,893 | €58,642 | -€2,251 | -3.7% |
| Financial income | 75/76B | €1 | €1,070 | +€1,069 | +106900.0% |
| Recurring financial income | 75 | €1 | €1,070 | +€1,069 | +106900.0% |
| Financial charges | 65/66B | €16 | €112 | +€96 | +600.0% |
| Recurring financial charges | 65 | €16 | €112 | +€96 | +600.0% |
| Profit (loss) for the period before taxes | 9903 | €60,878 | €59,600 | -€1,278 | -2.1% |
| Income taxes | 67/77 | €17,163 | €17,215 | +€52 | +0.3% |
| Profit (loss) for the period | 9904 | €43,715 | €42,385 | -€1,330 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,715 | €42,385 | -€1,330 | -3.0% |
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 29 September 2026 via checked.be.