ERITERRA: 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.
ERITERRA
Largest movements
- Stocks and contracts -€87,991
down €87,991 (-11.5%), from €762,723 to €674,732
- Other debts -€135,000
down €135,000 (-17.8%), from €757,279 to €622,279
- Tax, wage and social debts +€24,304
new in 2025: €24,304
- Profit (loss) carried forward +€17,879
up €17,879, from -€17,879 to €0
- Reserves +€14,149
up €14,149 (+46.5%), from €30,421 to €44,570
- Gross operating margin +€39,708
up €39,708 (+4865.0%), from €816 to €40,524
- Taxes +€13,710
new in 2025: €13,710
- Financial income +€5,055
up €5,055 (+652.8%), from €774 to €5,829
of which Non-recurring financial income: +€5,000
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 | €790,334 | €711,682 | -€78,653 | -10.0% |
| Current assets | 29/58 | €790,334 | €711,682 | -€78,653 | -10.0% |
| Stocks and contracts in progress | 3 | €762,723 | €674,732 | -€87,991 | -11.5% |
| Stocks | 30/36 | €762,723 | €674,732 | -€87,991 | -11.5% |
| Amounts receivable within one year | 40/41 | €19,034 | €23,864 | +€4,829 | +25.4% |
| Trade receivables | 40 | - | €9,000 | +€9,000 | |
| Other amounts receivable | 41 | €19,034 | €14,864 | -€4,171 | -21.9% |
| Cash at bank and in hand | 54/58 | €8,048 | €12,510 | +€4,462 | +55.4% |
| Deferred charges and accrued income | 490/1 | €529 | €575 | +€46 | +8.8% |
| Total equity and liabilities | 10/49 | €790,334 | €711,682 | -€78,653 | -10.0% |
| Equity | 10/15 | €32,542 | €64,570 | +€32,028 | +98.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €30,421 | €44,570 | +€14,149 | +46.5% |
| Distributable reserves | 133 | €30,421 | €44,570 | +€14,149 | +46.5% |
| Profit (loss) carried forward | 14 | -€17,879 | €0 | +€17,879 | |
| Amounts payable | 17/49 | €757,792 | €647,111 | -€110,681 | -14.6% |
| Amounts payable within one year | 42/48 | €757,279 | €646,583 | -€110,696 | -14.6% |
| Taxes, remuneration and social security | 45 | - | €24,304 | +€24,304 | |
| Taxes | 450/3 | - | €24,304 | +€24,304 | |
| Other amounts payable | 47/48 | €757,279 | €622,279 | -€135,000 | -17.8% |
| Accrued charges and deferred income | 492/3 | €513 | €528 | +€14 | +2.8% |
| Other operating charges | 640/8 | €824 | €593 | -€230 | -28.0% |
| Gross operating margin | 9900 | €816 | €40,524 | +€39,708 | +4865.0% |
| Operating profit (loss) | 9901 | -€8 | €39,930 | +€39,938 | |
| Financial income | 75/76B | €774 | €5,829 | +€5,055 | +652.8% |
| Recurring financial income | 75 | €774 | €829 | +€55 | +7.1% |
| Non-recurring financial income | 76B | - | €5,000 | +€5,000 | |
| Financial charges | 65/66B | €24 | €21 | -€3 | -12.0% |
| Recurring financial charges | 65 | €24 | €21 | -€3 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €743 | €45,739 | +€44,996 | +6058.6% |
| Income taxes | 67/77 | - | €13,710 | +€13,710 | |
| Profit (loss) for the period | 9904 | €743 | €32,028 | +€31,286 | +4212.5% |
| Profit (loss) for the period to be appropriated | 9905 | €743 | €32,028 | +€31,286 | +4212.5% |
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 7 October 2026 via checked.be.