ERIVERA: 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.
ERIVERA
Largest movements
- Cash -€775
down €775 (-1.6%), from €49,831 to €49,056
mainly Net result for the year (-€1,467) and Receivables within one year (-€8)
- Tangible fixed assets -€700
down €700 (-67.8%), from €1,031 to €332
- Profit (loss) carried forward -€1,467
down €1,467 (-22.6%), from €6,484 to €5,017
- Depreciation -€817
down €817 (-53.9%), from €1,516 to €700
- Other operating charges -€345
down €345 (-47.1%), from €732 to €387
- Financial charges -€38
down €38 (-31.7%), from €119 to €81
- Financial income +€26
up €26 (+75.2%), from €34 to €60
- Gross operating margin -€12
down €12 (-3.4%), from -€347 to -€359
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 | €50,872 | €49,406 | -€1,467 | -2.9% |
| Fixed assets | 21/28 | €1,031 | €332 | -€700 | -67.8% |
| Tangible fixed assets | 22/27 | €1,031 | €332 | -€700 | -67.8% |
| Plant, machinery and equipment | 23 | €1,031 | €332 | -€700 | -67.8% |
| Current assets | 29/58 | €49,841 | €49,074 | -€767 | -1.5% |
| Amounts receivable within one year | 40/41 | €10 | €18 | +€8 | +75.3% |
| Other amounts receivable | 41 | €10 | €18 | +€8 | +75.3% |
| Cash at bank and in hand | 54/58 | €49,831 | €49,056 | -€775 | -1.6% |
| Total equity and liabilities | 10/49 | €50,872 | €49,406 | -€1,467 | -2.9% |
| Equity | 10/15 | €34,923 | €33,456 | -€1,467 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,239 | €22,239 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,379 | €20,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,484 | €5,017 | -€1,467 | -22.6% |
| Amounts payable | 17/49 | €15,950 | €15,950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,950 | €15,950 | = | 0.0% |
| Other amounts payable | 47/48 | €15,950 | €15,950 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,516 | €700 | -€817 | -53.9% |
| Other operating charges | 640/8 | €732 | €387 | -€345 | -47.1% |
| Gross operating margin | 9900 | -€347 | -€359 | -€12 | -3.4% |
| Operating profit (loss) | 9901 | -€2,596 | -€1,446 | +€1,150 | +44.3% |
| Financial income | 75/76B | €34 | €60 | +€26 | +75.2% |
| Recurring financial income | 75 | €34 | €60 | +€26 | +75.2% |
| Financial charges | 65/66B | €119 | €81 | -€38 | -31.7% |
| Recurring financial charges | 65 | €119 | €81 | -€38 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,680 | -€1,467 | +€1,213 | +45.3% |
| Profit (loss) for the period | 9904 | -€2,680 | -€1,467 | +€1,213 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,680 | -€1,467 | +€1,213 | +45.3% |
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 3 October 2026 via checked.be.