ERNOMI: 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.
ERNOMI
Largest movements
- Cash +€26,852
up €26,852 (+38.9%), from €69,114 to €95,965
mainly Trade debts (+€21,966) and Net result for the year (+€17,137)
- Tangible fixed assets +€18,190
up €18,190 (+3031.6%), from €600 to €18,790
of which Furniture and vehicles: +€18,490
- Receivables within one year -€5,337
down €5,337 (-49.8%), from €10,707 to €5,370
of which Trade receivables: -€8,542
- Trade debts +€21,966
up €21,966 (+2032.6%), from €1,081 to €23,046
- Profit (loss) carried forward +€16,559
up €16,559, from -€16,559 to €0
- Gross operating margin +€16,784
up €16,784 (+1396.0%), from €1,202 to €17,987
- Depreciation -€1,334
down €1,334 (-69.9%), from €1,910 to €576
- Other operating charges -€832
down €832 (-74.3%), from €1,119 to €287
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 | €81,505 | €120,944 | +€39,439 | +48.4% |
| Formation expenses | 20 | €1,084 | €819 | -€266 | -24.5% |
| Fixed assets | 21/28 | €600 | €18,790 | +€18,190 | +3031.6% |
| Tangible fixed assets | 22/27 | €600 | €18,790 | +€18,190 | +3031.6% |
| Plant, machinery and equipment | 23 | €600 | €300 | -€300 | -50.0% |
| Furniture and vehicles | 24 | - | €18,490 | +€18,490 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €79,821 | €101,336 | +€21,515 | +27.0% |
| Amounts receivable within one year | 40/41 | €10,707 | €5,370 | -€5,337 | -49.8% |
| Trade receivables | 40 | €10,697 | €2,155 | -€8,542 | -79.9% |
| Other amounts receivable | 41 | €10 | €3,215 | +€3,205 | +30578.2% |
| Cash at bank and in hand | 54/58 | €69,114 | €95,965 | +€26,852 | +38.9% |
| Total equity and liabilities | 10/49 | €81,505 | €120,944 | +€39,439 | +48.4% |
| Equity | 10/15 | €3,892 | €21,029 | +€17,137 | +440.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €2,437 | +€578 | +31.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,859 | €2,437 | +€578 | +31.1% |
| Profit (loss) carried forward | 14 | -€16,559 | €0 | +€16,559 | |
| Amounts payable | 17/49 | €77,613 | €99,915 | +€22,302 | +28.7% |
| Amounts payable within one year | 42/48 | €77,613 | €99,915 | +€22,302 | +28.7% |
| Trade debts | 44 | €1,081 | €23,046 | +€21,966 | +2032.6% |
| Suppliers | 440/4 | €1,081 | €23,046 | +€21,966 | +2032.6% |
| Other amounts payable | 47/48 | €76,532 | €76,869 | +€336 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,910 | €576 | -€1,334 | -69.9% |
| Other operating charges | 640/8 | €1,119 | €287 | -€832 | -74.3% |
| Gross operating margin | 9900 | €1,202 | €17,987 | +€16,784 | +1396.0% |
| Operating profit (loss) | 9901 | -€1,826 | €17,124 | +€18,950 | |
| Financial income | 75/76B | €218 | €121 | -€97 | -44.4% |
| Recurring financial income | 75 | €218 | €121 | -€97 | -44.4% |
| Financial charges | 65/66B | €136 | €108 | -€28 | -20.4% |
| Recurring financial charges | 65 | €136 | €108 | -€28 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,744 | €17,137 | +€18,881 | |
| Profit (loss) for the period | 9904 | -€1,744 | €17,137 | +€18,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,744 | €17,137 | +€18,881 |
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 6 October 2026 via checked.be.