Ernoma-IT: 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.
Ernoma-IT
Largest movements
- Cash +€38,822
up €38,822 (+110%), from €35,335 to €74,157
mainly Net result for the year (+€34,600) and Current portion of long-term debt (+€16,811)
- Tangible fixed assets +€35,507
up €35,507 (+2,760%), from €1,286 to €36,793
of which Furniture and vehicles: +€20,408
- Receivables within one year +€2,464
up €2,464 (+19.6%), from €12,591 to €15,055
of which Trade receivables: +€1,912
- Reserves +€34,600
up €34,600 (+125%), from €27,647 to €62,247
- Current portion of long-term debt +€16,811
new in 2025: €16,811
- Tax, wage and social debts +€14,457
up €14,457 (+91.4%), from €15,813 to €30,270
- Debts after one year +€10,956
new in 2025: €10,956
- Gross operating margin +€13,252
up €13,252 (+33.8%), from €39,241 to €52,492
- Depreciation +€3,071
up €3,071 (+492%), from €624 to €3,695
- Taxes +€1,785
up €1,785 (+17.4%), from €10,249 to €12,034
- Financial charges +€829
up €829 (+459%), from €181 to €1,010
- Other operating charges +€613
up €613 (+114%), from €540 to €1,153
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.
Derived cash bridge
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 | €49,905 | €127,261 | +€77,356 | +155% |
| Fixed assets | 21/28 | €1,286 | €36,793 | +€35,507 | +2,760% |
| Tangible fixed assets | 22/27 | €1,286 | €36,793 | +€35,507 | +2,760% |
| Land and buildings | 22 | - | €15,736 | +€15,736 | |
| Plant, machinery and equipment | 23 | €1,286 | €650 | -€637 | -49.5% |
| Furniture and vehicles | 24 | - | €20,408 | +€20,408 | |
| Current assets | 29/58 | €48,618 | €90,468 | +€41,850 | +86.1% |
| Amounts receivable within one year | 40/41 | €12,591 | €15,055 | +€2,464 | +19.6% |
| Trade receivables | 40 | €12,464 | €14,376 | +€1,912 | +15.3% |
| Other amounts receivable | 41 | €128 | €679 | +€551 | +432% |
| Cash at bank and in hand | 54/58 | €35,335 | €74,157 | +€38,822 | +110% |
| Deferred charges and accrued income | 490/1 | €692 | €1,256 | +€564 | +81.5% |
| Total equity and liabilities | 10/49 | €49,905 | €127,261 | +€77,356 | +155% |
| Equity | 10/15 | €32,647 | €67,247 | +€34,600 | +106% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,647 | €62,247 | +€34,600 | +125% |
| Distributable reserves | 133 | €27,647 | €62,247 | +€34,600 | +125% |
| Amounts payable | 17/49 | €17,257 | €60,013 | +€42,756 | +248% |
| Amounts payable after more than one year | 17 | - | €10,956 | +€10,956 | |
| Financial debts | 170/4 | - | €10,956 | +€10,956 | |
| Amounts payable within one year | 42/48 | €17,257 | €49,057 | +€31,800 | +184% |
| Current portion of amounts payable after more than one year | 42 | - | €16,811 | +€16,811 | |
| Trade debts | 44 | €1,444 | €1,977 | +€533 | +36.9% |
| Suppliers | 440/4 | €1,444 | €1,977 | +€533 | +36.9% |
| Taxes, remuneration and social security | 45 | €15,813 | €30,270 | +€14,457 | +91.4% |
| Taxes | 450/3 | €15,813 | €30,270 | +€14,457 | +91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €624 | €3,695 | +€3,071 | +492% |
| Other operating charges | 640/8 | €540 | €1,153 | +€613 | +114% |
| Gross operating margin | 9900 | €39,241 | €52,492 | +€13,252 | +33.8% |
| Operating profit (loss) | 9901 | €38,077 | €47,644 | +€9,567 | +25.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €181 | €1,010 | +€829 | +459% |
| Recurring financial charges | 65 | €181 | €1,010 | +€829 | +459% |
| Profit (loss) for the period before taxes | 9903 | €37,897 | €46,634 | +€8,738 | +23.1% |
| Income taxes | 67/77 | €10,249 | €12,034 | +€1,785 | +17.4% |
| Profit (loss) for the period | 9904 | €27,647 | €34,600 | +€6,953 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,647 | €34,600 | +€6,953 | +25.1% |
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 13 October 2026 via checked.be.