ERITIN: 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.
ERITIN
Largest movements
- Receivables within one year +€25,357
up €25,357 (+143.2%), from €17,712 to €43,069
of which Other amounts receivable: +€28,427
- Cash -€22,014
down €22,014 (-35.3%), from €62,275 to €40,261
mainly Contributions, distributions and other (-€60,000) and Receivables within one year (-€25,357)
- Other debts +€56,760
up €56,760 (+23690.6%), from €240 to €57,000
- Reserves -€42,093
down €42,093 (-29.3%), from €143,641 to €101,548
of which Non-distributable reserves: -€42,093
- Debts after one year -€10,245
down €10,245 (-24.4%), from €42,045 to €31,800
- Trade debts -€3,869
no longer reported in 2025 (was €3,869)
- Tax, wage and social debts +€3,178
up €3,178 (+51.7%), from €6,146 to €9,324
- Gross operating margin +€6,323
up €6,323 (+15.7%), from €40,224 to €46,547
- Taxes +€2,595
up €2,595 (+43.9%), from €5,906 to €8,500
- Financial charges -€1,457
down €1,457 (-61.2%), from €2,381 to €924
- Financial income +€983
up €983 (+30233.2%), from €3 to €986
- Depreciation -€563
down €563 (-3.4%), from €16,467 to €15,904
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 | €217,221 | €221,117 | +€3,897 | +1.8% |
| Fixed assets | 21/28 | €131,505 | €130,076 | -€1,429 | -1.1% |
| Tangible fixed assets | 22/27 | €131,505 | €130,076 | -€1,429 | -1.1% |
| Land and buildings | 22 | €116,947 | €112,611 | -€4,335 | -3.7% |
| Furniture and vehicles | 24 | €14,558 | €17,465 | +€2,906 | +20.0% |
| Current assets | 29/58 | €85,716 | €91,041 | +€5,326 | +6.2% |
| Amounts receivable within one year | 40/41 | €17,712 | €43,069 | +€25,357 | +143.2% |
| Trade receivables | 40 | €12,716 | €9,646 | -€3,070 | -24.1% |
| Other amounts receivable | 41 | €4,996 | €33,423 | +€28,427 | +569.0% |
| Current investments | 50/53 | - | €2,037 | +€2,037 | |
| Cash at bank and in hand | 54/58 | €62,275 | €40,261 | -€22,014 | -35.3% |
| Deferred charges and accrued income | 490/1 | €5,728 | €5,674 | -€54 | -0.9% |
| Total equity and liabilities | 10/49 | €217,221 | €221,117 | +€3,897 | +1.8% |
| Equity | 10/15 | €154,841 | €112,748 | -€42,093 | -27.2% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Reserves | 13 | €143,641 | €101,548 | -€42,093 | -29.3% |
| Non-distributable reserves | 130/1 | €140,744 | €98,651 | -€42,093 | -29.9% |
| Other | 1319 | €140,744 | €98,651 | -€42,093 | -29.9% |
| Distributable reserves | 133 | €2,897 | €2,897 | = | 0.0% |
| Amounts payable | 17/49 | €62,380 | €108,369 | +€45,989 | +73.7% |
| Amounts payable after more than one year | 17 | €42,045 | €31,800 | -€10,245 | -24.4% |
| Financial debts | 170/4 | €42,045 | €31,800 | -€10,245 | -24.4% |
| Amounts payable within one year | 42/48 | €20,328 | €76,570 | +€56,242 | +276.7% |
| Current portion of amounts payable after more than one year | 42 | €10,073 | €10,245 | +€172 | +1.7% |
| Trade debts | 44 | €3,869 | - | -€3,869 | |
| Suppliers | 440/4 | €3,869 | - | -€3,869 | |
| Taxes, remuneration and social security | 45 | €6,146 | €9,324 | +€3,178 | +51.7% |
| Taxes | 450/3 | €6,146 | €9,324 | +€3,178 | +51.7% |
| Other amounts payable | 47/48 | €240 | €57,000 | +€56,760 | +23690.6% |
| Accrued charges and deferred income | 492/3 | €7 | - | -€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,467 | €15,904 | -€563 | -3.4% |
| Other operating charges | 640/8 | €4,214 | €4,297 | +€82 | +2.0% |
| Gross operating margin | 9900 | €40,224 | €46,547 | +€6,323 | +15.7% |
| Operating profit (loss) | 9901 | €19,542 | €26,345 | +€6,803 | +34.8% |
| Financial income | 75/76B | €3 | €986 | +€983 | +30233.2% |
| Recurring financial income | 75 | €3 | €986 | +€983 | +30233.2% |
| Financial charges | 65/66B | €2,381 | €924 | -€1,457 | -61.2% |
| Recurring financial charges | 65 | €2,381 | €924 | -€1,457 | -61.2% |
| Profit (loss) for the period before taxes | 9903 | €17,165 | €26,407 | +€9,243 | +53.8% |
| Income taxes | 67/77 | €5,906 | €8,500 | +€2,595 | +43.9% |
| Profit (loss) for the period | 9904 | €11,259 | €17,907 | +€6,648 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,259 | €17,907 | +€6,648 | +59.0% |
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 12 October 2026 via checked.be.