ERODENT: 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.
ERODENT
Largest movements
- Cash +€33,227
up €33,227 (+50.0%), from €66,434 to €99,661
mainly Other debts (+€81,974) and Net result for the year (+€46,464)
- Deferred charges and accrued income +€4,270
up €4,270 (+108.9%), from €3,920 to €8,191
- Tangible fixed assets -€3,653
down €3,653 (-23.3%), from €15,667 to €12,015
of which Furniture and vehicles: -€2,693
- Receivables within one year +€2,150
up €2,150 (+65.7%), from €3,274 to €5,424
- Other debts +€81,974
up €81,974 (+1018.7%), from €8,047 to €90,021
- Profit (loss) carried forward -€43,536
down €43,536 (-56.3%), from €77,305 to €33,769
- Tax, wage and social debts -€2,121
no longer reported in 2025 (was €2,121)
- Turnover +€129,178
new in 2025: €129,178
- Purchases and services +€74,200
new in 2025: €74,200
- Gross operating margin +€4,955
up €4,955 (+8.3%), from €59,439 to €64,394
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 | €89,296 | €125,290 | +€35,995 | +40.3% |
| Fixed assets | 21/28 | €15,667 | €12,015 | -€3,653 | -23.3% |
| Tangible fixed assets | 22/27 | €15,667 | €12,015 | -€3,653 | -23.3% |
| Plant, machinery and equipment | 23 | €3,840 | €2,880 | -€960 | -25.0% |
| Furniture and vehicles | 24 | €11,827 | €9,135 | -€2,693 | -22.8% |
| Current assets | 29/58 | €73,628 | €113,275 | +€39,647 | +53.8% |
| Amounts receivable within one year | 40/41 | €3,274 | €5,424 | +€2,150 | +65.7% |
| Other amounts receivable | 41 | €3,274 | €5,424 | +€2,150 | +65.7% |
| Cash at bank and in hand | 54/58 | €66,434 | €99,661 | +€33,227 | +50.0% |
| Deferred charges and accrued income | 490/1 | €3,920 | €8,191 | +€4,270 | +108.9% |
| Total equity and liabilities | 10/49 | €89,296 | €125,290 | +€35,995 | +40.3% |
| Equity | 10/15 | €78,805 | €35,269 | -€43,536 | -55.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,305 | €33,769 | -€43,536 | -56.3% |
| Amounts payable | 17/49 | €10,490 | €90,021 | +€79,531 | +758.1% |
| Amounts payable within one year | 42/48 | €10,490 | €90,021 | +€79,531 | +758.1% |
| Trade debts | 44 | €322 | - | -€322 | |
| Suppliers | 440/4 | €322 | - | -€322 | |
| Taxes, remuneration and social security | 45 | €2,121 | - | -€2,121 | |
| Remuneration and social security | 454/9 | €2,121 | - | -€2,121 | |
| Other amounts payable | 47/48 | €8,047 | €90,021 | +€81,974 | +1018.7% |
| Turnover | 70 | - | €129,178 | +€129,178 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €74,200 | +€74,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,278 | €4,591 | +€313 | +7.3% |
| Other operating charges | 640/8 | €215 | €416 | +€201 | +93.4% |
| Gross operating margin | 9900 | €59,439 | €64,394 | +€4,955 | +8.3% |
| Operating profit (loss) | 9901 | €54,946 | €59,387 | +€4,442 | +8.1% |
| Financial charges | 65/66B | €77 | €74 | -€3 | -3.9% |
| Recurring financial charges | 65 | €77 | €74 | -€3 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €54,869 | €59,314 | +€4,445 | +8.1% |
| Income taxes | 67/77 | €11,726 | €12,850 | +€1,124 | +9.6% |
| Profit (loss) for the period | 9904 | €43,143 | €46,464 | +€3,320 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,143 | €46,464 | +€3,320 | +7.7% |
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.