ERL SERVICES: 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.
ERL SERVICES
Largest movements
- Receivables within one year +€44,296
up €44,296 (+36.7%), from €120,815 to €165,111
of which Other amounts receivable: +€35,985
- Cash -€2,216
down €2,216 (-44.8%), from €4,943 to €2,727
mainly Receivables within one year (-€44,296) and Contributions, distributions and other (-€37,000)
- Reserves +€25,000
up €25,000 (+59.7%), from €41,875 to €66,875
of which Distributable reserves: +€25,000
- Tax, wage and social debts +€9,287
up €9,287 (+32.1%), from €28,949 to €38,236
- Other debts +€9,000
up €9,000 (+32.1%), from €28,000 to €37,000
- Trade debts -€2,403
down €2,403 (-47.6%), from €5,046 to €2,643
- Gross operating margin +€28,632
up €28,632 (+69.5%), from €41,173 to €69,804
- Financial income +€1,361
up €1,361 (+24.1%), from €5,655 to €7,016
- Other operating charges +€831
up €831 (+51.6%), from €1,610 to €2,441
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 | €125,757 | €167,838 | +€42,081 | +33.5% |
| Current assets | 29/58 | €125,757 | €167,838 | +€42,081 | +33.5% |
| Amounts receivable within one year | 40/41 | €120,815 | €165,111 | +€44,296 | +36.7% |
| Trade receivables | 40 | €6,511 | €14,823 | +€8,311 | +127.6% |
| Other amounts receivable | 41 | €114,303 | €150,288 | +€35,985 | +31.5% |
| Cash at bank and in hand | 54/58 | €4,943 | €2,727 | -€2,216 | -44.8% |
| Total equity and liabilities | 10/49 | €125,757 | €167,838 | +€42,081 | +33.5% |
| Equity | 10/15 | €63,762 | €89,959 | +€26,197 | +41.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €41,875 | €66,875 | +€25,000 | +59.7% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €65,000 | +€25,000 | +62.5% |
| Profit (loss) carried forward | 14 | €3,137 | €4,334 | +€1,197 | +38.2% |
| Amounts payable | 17/49 | €61,995 | €77,879 | +€15,884 | +25.6% |
| Amounts payable within one year | 42/48 | €61,995 | €77,879 | +€15,884 | +25.6% |
| Trade debts | 44 | €5,046 | €2,643 | -€2,403 | -47.6% |
| Suppliers | 440/4 | €5,046 | €2,643 | -€2,403 | -47.6% |
| Taxes, remuneration and social security | 45 | €28,949 | €38,236 | +€9,287 | +32.1% |
| Taxes | 450/3 | €28,949 | €38,236 | +€9,287 | +32.1% |
| Other amounts payable | 47/48 | €28,000 | €37,000 | +€9,000 | +32.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €1,610 | €2,441 | +€831 | +51.6% |
| Gross operating margin | 9900 | €41,173 | €69,804 | +€28,632 | +69.5% |
| Operating profit (loss) | 9901 | €39,563 | €67,363 | +€27,800 | +70.3% |
| Financial income | 75/76B | €5,655 | €7,016 | +€1,361 | +24.1% |
| Recurring financial income | 75 | €5,655 | €7,016 | +€1,361 | +24.1% |
| Financial charges | 65/66B | €2,239 | €2,034 | -€205 | -9.2% |
| Recurring financial charges | 65 | €2,239 | €2,034 | -€205 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €42,979 | €72,345 | +€29,366 | +68.3% |
| Income taxes | 67/77 | €8,576 | €9,148 | +€572 | +6.7% |
| Profit (loss) for the period | 9904 | €34,402 | €63,197 | +€28,795 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,402 | €63,197 | +€28,795 | +83.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.