EROVIBES: 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.
EROVIBES
Largest movements
- Cash -€10,642
down €10,642 (-12.4%), from €86,043 to €75,401
mainly Accrued charges and deferred income (-€28,361) and Stocks and contracts (-€8,272)
- Stocks and contracts +€8,272
up €8,272 (+19.5%), from €42,314 to €50,586
- Receivables within one year -€4,701
down €4,701 (-42.2%), from €11,141 to €6,440
- Deferred charges and accrued income +€1,517
up €1,517 (+29.5%), from €5,142 to €6,659
- Other debts +€30,906
up €30,906 (+295%), from €10,464 to €41,370
- Accrued charges and deferred income -€28,361
down €28,361 (-75.2%), from €37,728 to €9,367
- Tax, wage and social debts -€6,129
down €6,129 (-34.2%), from €17,943 to €11,814
of which Taxes: -€3,363
- Profit (loss) carried forward -€4,495
down €4,495 (-15.4%), from €29,263 to €24,768
- Trade debts +€2,524
up €2,524 (+8.8%), from €28,782 to €31,306
- Gross operating margin -€15,489
down €15,489 (-23.9%), from €64,839 to €49,350
- Staff costs -€3,568
down €3,568 (-7.0%), from €51,299 to €47,731
- Financial charges -€2,749
down €2,749 (-31.6%), from €8,706 to €5,957
- Taxes -€1,682
no longer reported in 2025 (was €1,682)
- Other operating charges -€1,465
down €1,465 (-90.3%), from €1,623 to €158
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 | €144,640 | €139,085 | -€5,555 | -3.8% |
| Current assets | 29/58 | €144,640 | €139,085 | -€5,555 | -3.8% |
| Stocks and contracts in progress | 3 | €42,314 | €50,586 | +€8,272 | +19.5% |
| Stocks | 30/36 | €42,314 | €50,586 | +€8,272 | +19.5% |
| Amounts receivable within one year | 40/41 | €11,141 | €6,440 | -€4,701 | -42.2% |
| Trade receivables | 40 | €11,141 | €6,440 | -€4,701 | -42.2% |
| Cash at bank and in hand | 54/58 | €86,043 | €75,401 | -€10,642 | -12.4% |
| Deferred charges and accrued income | 490/1 | €5,142 | €6,659 | +€1,517 | +29.5% |
| Total equity and liabilities | 10/49 | €144,640 | €139,085 | -€5,555 | -3.8% |
| Equity | 10/15 | €49,723 | €45,228 | -€4,495 | -9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,263 | €24,768 | -€4,495 | -15.4% |
| Amounts payable | 17/49 | €94,917 | €93,858 | -€1,059 | -1.1% |
| Amounts payable within one year | 42/48 | €57,189 | €84,491 | +€27,302 | +47.7% |
| Trade debts | 44 | €28,782 | €31,306 | +€2,524 | +8.8% |
| Suppliers | 440/4 | €28,782 | €31,306 | +€2,524 | +8.8% |
| Taxes, remuneration and social security | 45 | €17,943 | €11,814 | -€6,129 | -34.2% |
| Taxes | 450/3 | €15,177 | €11,814 | -€3,363 | -22.2% |
| Remuneration and social security | 454/9 | €2,766 | - | -€2,766 | |
| Other amounts payable | 47/48 | €10,464 | €41,370 | +€30,906 | +295% |
| Accrued charges and deferred income | 492/3 | €37,728 | €9,367 | -€28,361 | -75.2% |
| Remuneration, social security and pensions | 62 | €51,299 | €47,731 | -€3,568 | -7.0% |
| Other operating charges | 640/8 | €1,623 | €158 | -€1,465 | -90.3% |
| Gross operating margin | 9900 | €64,839 | €49,350 | -€15,489 | -23.9% |
| Operating profit (loss) | 9901 | €11,917 | €1,461 | -€10,455 | -87.7% |
| Financial charges | 65/66B | €8,706 | €5,957 | -€2,749 | -31.6% |
| Recurring financial charges | 65 | €8,706 | €5,957 | -€2,749 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €3,211 | -€4,495 | -€7,706 | |
| Income taxes | 67/77 | €1,682 | - | -€1,682 | |
| Profit (loss) for the period | 9904 | €1,528 | -€4,495 | -€6,024 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,528 | -€4,495 | -€6,024 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.