Eronda: 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.
What changed
Eronda
NACE 31.004, Manufacture of dining room, living room, bedroom and bathroom furniture
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€20,311
2024 · €2,252+€18,059
Equity
€800,940
2024 · €780,629+€20,311
Cash
€28,196
2024 · €47,171-€18,976
Balance sheet total
€2.8m
2024 · €2.5m+€265,337
Largest movements
Assets
- Receivables within one year +€288,951
up €288,951 (+20.2%), from €1.4m to €1.7m
of which Other amounts receivable: +€785,149
- Financial fixed assets +€74,754
up €74,754 (+2986.6%), from €2,503 to €77,257
- Stocks and contracts -€62,471
down €62,471 (-14.3%), from €436,935 to €374,464
Equity and liabilities
- Debts after one year +€550,018
up €550,018 (+62.7%), from €877,008 to €1.4m
of which Financial debts: +€550,018
- Other debts -€475,911
down €475,911 (-100.0%), from €475,911 to €0
- Current portion of long-term debt +€123,114
up €123,114 (+87.0%), from €141,478 to €264,592
Income statement
- Financial charges -€194,584
down €194,584 (-87.0%), from €223,603 to €29,019
of which Non-recurring financial charges: -€204,875
- Staff costs +€128,626
up €128,626 (+17.9%), from €719,878 to €848,503
- Other operating charges +€38,553
up €38,553 (+520.8%), from €7,403 to €45,956
- Depreciation +€20,727
up €20,727 (+15.3%), from €135,319 to €156,046
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.
Result 2024
€2,252
Gross operating margin
+€10,521
Staff costs
-€128,626
Depreciation
-€20,727
Other operating charges
-€38,553
Financial income
+€1,203
Financial charges
+€194,584
Taxes
-€343
Result 2025
€20,311
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.
From operations
-€490,686
Investment
-€212,185
Financing
+€683,895
Cash 2024
€47,171
From operations (derived)
-€490,686
Net result for the year
+€20,311
Depreciation
+€156,046
Stocks and contracts
+€62,471
Receivables within one year
-€288,951
Deferred charges and accrued income
-€1,694
Trade debts
+€26,047
Tax, wage and social debts
+€10,994
Other debts
-€475,911
Investment (derived)
-€212,185
Investment in fixed assets (net)
-€212,185
Financing
+€683,895
Debts after one year
+€550,018
Current portion of long-term debt
+€123,114
Short-term financial debts
+€10,764
Cash 2025
€28,196
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,545,256 | €2,810,593 | +€265,337 | +10.4% |
| Fixed assets | 21/28 | €630,287 | €686,425 | +€56,139 | +8.9% |
| Tangible fixed assets | 22/27 | €627,784 | €609,168 | -€18,616 | -3.0% |
| Land and buildings | 22 | €164,862 | €164,862 | = | 0.0% |
| Plant, machinery and equipment | 23 | €202,222 | €172,903 | -€29,319 | -14.5% |
| Furniture and vehicles | 24 | €67,209 | €42,494 | -€24,716 | -36.8% |
| Leasing and similar rights | 25 | - | €106,915 | +€106,915 | |
| Other tangible fixed assets | 26 | €193,491 | €121,995 | -€71,496 | -37.0% |
| Financial fixed assets | 28 | €2,503 | €77,257 | +€74,754 | +2986.6% |
| Current assets | 29/58 | €1,914,969 | €2,124,167 | +€209,198 | +10.9% |
| Stocks and contracts in progress | 3 | €436,935 | €374,464 | -€62,471 | -14.3% |
| Stocks | 30/36 | €436,935 | €374,464 | -€62,471 | -14.3% |
| Amounts receivable within one year | 40/41 | €1,428,405 | €1,717,356 | +€288,951 | +20.2% |
| Trade receivables | 40 | €531,920 | €35,722 | -€496,198 | -93.3% |
| Other amounts receivable | 41 | €896,485 | €1,681,634 | +€785,149 | +87.6% |
| Cash at bank and in hand | 54/58 | €47,171 | €28,196 | -€18,976 | -40.2% |
| Deferred charges and accrued income | 490/1 | €2,459 | €4,152 | +€1,694 | +68.9% |
| Total equity and liabilities | 10/49 | €2,545,256 | €2,810,593 | +€265,337 | +10.4% |
| Equity | 10/15 | €780,629 | €800,940 | +€20,311 | +2.6% |
| Contributions | 10/11 | €128,905 | €128,905 | = | 0.0% |
| Revaluation surpluses | 12 | €119,339 | €119,339 | = | 0.0% |
| Reserves | 13 | €679,522 | €679,522 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,890 | €12,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,890 | €12,890 | = | 0.0% |
| Tax-exempt reserves | 132 | €220,395 | €220,395 | = | 0.0% |
| Distributable reserves | 133 | €446,236 | €446,236 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,136 | -€126,825 | +€20,311 | +13.8% |
| Amounts payable | 17/49 | €1,764,627 | €2,009,653 | +€245,025 | +13.9% |
| Amounts payable after more than one year | 17 | €877,008 | €1,427,026 | +€550,018 | +62.7% |
| Financial debts | 170/4 | €627,008 | €1,177,026 | +€550,018 | +87.7% |
| Other amounts payable | 178/9 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €887,619 | €582,627 | -€304,992 | -34.4% |
| Current portion of amounts payable after more than one year | 42 | €141,478 | €264,592 | +€123,114 | +87.0% |
| Financial debts | 43 | - | €10,764 | +€10,764 | |
| Credit institutions | 430/8 | - | €10,764 | +€10,764 | |
| Trade debts | 44 | €168,188 | €194,234 | +€26,047 | +15.5% |
| Suppliers | 440/4 | €168,188 | €194,234 | +€26,047 | +15.5% |
| Taxes, remuneration and social security | 45 | €102,042 | €113,037 | +€10,994 | +10.8% |
| Taxes | 450/3 | €7,659 | €8,240 | +€581 | +7.6% |
| Remuneration and social security | 454/9 | €94,383 | €104,797 | +€10,414 | +11.0% |
| Other amounts payable | 47/48 | €475,911 | €0 | -€475,911 | -100.0% |
| Remuneration, social security and pensions | 62 | €719,878 | €848,503 | +€128,626 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,319 | €156,046 | +€20,727 | +15.3% |
| Other operating charges | 640/8 | €7,403 | €45,956 | +€38,553 | +520.8% |
| Gross operating margin | 9900 | €1,078,814 | €1,089,335 | +€10,521 | +1.0% |
| Operating profit (loss) | 9901 | €216,214 | €38,829 | -€177,385 | -82.0% |
| Financial income | 75/76B | €9,983 | €11,186 | +€1,203 | +12.1% |
| Recurring financial income | 75 | €9,983 | €11,186 | +€1,203 | +12.1% |
| Financial charges | 65/66B | €223,603 | €29,019 | -€194,584 | -87.0% |
| Recurring financial charges | 65 | €18,728 | €29,019 | +€10,291 | +54.9% |
| Non-recurring financial charges | 66B | €204,875 | - | -€204,875 | |
| Profit (loss) for the period before taxes | 9903 | €2,594 | €20,996 | +€18,402 | +709.3% |
| Income taxes | 67/77 | €342 | €685 | +€343 | +100.3% |
| Profit (loss) for the period | 9904 | €2,252 | €20,311 | +€18,059 | +801.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,252 | €20,311 | +€18,059 | +801.8% |
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 11 October 2026 via checked.be.