ERP-M: 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.
ERP-M
Largest movements
- Deferred charges and accrued income -€46,795
no longer reported in 2025 (was €46,795)
- Receivables after one year -€43,000
down €43,000 (-37.4%), from €115,000 to €72,000
- Cash -€9,749
no longer reported in 2025 (was €9,749)
- Receivables within one year -€2,676
no longer reported in 2025 (was €2,676)
- Profit (loss) carried forward -€105,584
down €105,584, from €95,689 to -€9,895
- Other debts +€2,550
new in 2025: €2,550
- Financial income -€2,941
no longer reported in 2025 (was €2,941)
- Depreciation -€1,387
no longer reported in 2025 (was €1,387)
- Gross operating margin +€631
up €631 (+51.3%), from -€1,231 to -€600
- Purchases and services +€600
new in 2025: €600
- Financial charges -€166
no longer reported in 2025 (was €166)
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,853 | €72,065 | -€103,788 | -59.0% |
| Fixed assets | 21/28 | €1,633 | €65 | -€1,568 | -96.0% |
| Tangible fixed assets | 22/27 | €1,568 | - | -€1,568 | |
| Plant, machinery and equipment | 23 | €260 | - | -€260 | |
| Other tangible fixed assets | 26 | €1,308 | - | -€1,308 | |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €174,220 | €72,000 | -€102,220 | -58.7% |
| Amounts receivable after more than one year | 29 | €115,000 | €72,000 | -€43,000 | -37.4% |
| Other amounts receivable | 291 | €115,000 | €72,000 | -€43,000 | -37.4% |
| Amounts receivable within one year | 40/41 | €2,676 | - | -€2,676 | |
| Other amounts receivable | 41 | €2,676 | - | -€2,676 | |
| Cash at bank and in hand | 54/58 | €9,749 | - | -€9,749 | |
| Deferred charges and accrued income | 490/1 | €46,795 | - | -€46,795 | |
| Total equity and liabilities | 10/49 | €175,853 | €72,065 | -€103,788 | -59.0% |
| Equity | 10/15 | €173,749 | €68,165 | -€105,584 | -60.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,860 | €71,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €71,860 | €71,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €71,860 | €1,860 | -€70,000 | -97.4% |
| Other | 1319 | - | €70,000 | +€70,000 | |
| Profit (loss) carried forward | 14 | €95,689 | -€9,895 | -€105,584 | |
| Amounts payable | 17/49 | €2,104 | €3,900 | +€1,796 | +85.3% |
| Amounts payable within one year | 42/48 | €2,104 | €3,900 | +€1,796 | +85.3% |
| Trade debts | 44 | €2,062 | €1,350 | -€712 | -34.5% |
| Suppliers | 440/4 | €2,062 | €1,350 | -€712 | -34.5% |
| Taxes, remuneration and social security | 45 | €42 | - | -€42 | |
| Taxes | 450/3 | €42 | - | -€42 | |
| Other amounts payable | 47/48 | - | €2,550 | +€2,550 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €600 | +€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,387 | - | -€1,387 | |
| Other operating charges | 640/8 | €0 | - | -€0 | |
| Gross operating margin | 9900 | -€1,231 | -€600 | +€631 | +51.3% |
| Operating profit (loss) | 9901 | -€2,618 | -€600 | +€2,018 | +77.1% |
| Financial income | 75/76B | €2,941 | - | -€2,941 | |
| Recurring financial income | 75 | €2,941 | - | -€2,941 | |
| Financial charges | 65/66B | €166 | - | -€166 | |
| Recurring financial charges | 65 | €166 | - | -€166 | |
| Profit (loss) for the period before taxes | 9903 | €157 | -€600 | -€757 | |
| Income taxes | 67/77 | €42 | - | -€42 | |
| Profit (loss) for the period | 9904 | €115 | -€600 | -€715 | |
| Profit (loss) for the period to be appropriated | 9905 | €115 | -€600 | -€715 |
Source: filed annual accounts (NBB), financial years ended 30 June 2022 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.