ERP Technology Solutions SPRL: 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 Technology Solutions SPRL
Largest movements
- Cash +€63,814
up €63,814 (+14.5%), from €439,586 to €503,401
mainly Other debts (+€142,582) and Net result for the year (+€67,772)
- Other debts +€142,582
up €142,582 (+115%), from €123,926 to €266,508
- Reserves -€90,207
down €90,207 (-31.9%), from €282,921 to €192,715
of which Distributable reserves: -€90,207
- Tax, wage and social debts +€10,446
up €10,446 (+70.9%), from €14,724 to €25,170
- Gross operating margin +€10,088
up €10,088 (+9.9%), from €101,931 to €112,019
- Depreciation +€8,445
up €8,445 (+296%), from €2,853 to €11,298
- Purchases and services +€3,815
up €3,815 (+4.2%), from €89,910 to €93,725
- Financial charges +€2,343
up €2,343 (+37.2%), from €6,303 to €8,646
of which Financial charges: +€2,280
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 | €491,380 | €555,338 | +€63,958 | +13.0% |
| Fixed assets | 21/28 | €38,849 | €33,703 | -€5,146 | -13.2% |
| Tangible fixed assets | 22/27 | €38,772 | €33,346 | -€5,426 | -14.0% |
| Furniture and vehicles | 24 | €38,772 | €30,683 | -€8,088 | -20.9% |
| Other tangible fixed assets | 26 | - | €2,662 | +€2,662 | |
| Financial fixed assets | 28 | €77 | €357 | +€280 | +364% |
| Current assets | 29/58 | €452,532 | €521,635 | +€69,104 | +15.3% |
| Amounts receivable within one year | 40/41 | €12,946 | €18,095 | +€5,149 | +39.8% |
| Trade receivables | 40 | €9,238 | €16,942 | +€7,704 | +83.4% |
| Other amounts receivable | 41 | €3,707 | €1,153 | -€2,555 | -68.9% |
| Cash at bank and in hand | 54/58 | €439,586 | €503,401 | +€63,814 | +14.5% |
| Deferred charges and accrued income | 490/1 | - | €140 | +€140 | |
| Total equity and liabilities | 10/49 | €491,380 | €555,338 | +€63,958 | +13.0% |
| Equity | 10/15 | €351,441 | €261,234 | -€90,207 | -25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €282,921 | €192,715 | -€90,207 | -31.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €281,061 | €190,855 | -€90,207 | -32.1% |
| Profit (loss) carried forward | 14 | €62,319 | €62,319 | = | 0.0% |
| Amounts payable | 17/49 | €139,940 | €294,104 | +€154,164 | +110% |
| Amounts payable within one year | 42/48 | €139,940 | €294,104 | +€154,164 | +110% |
| Trade debts | 44 | €1,289 | €2,426 | +€1,137 | +88.1% |
| Suppliers | 440/4 | €1,289 | €2,426 | +€1,137 | +88.1% |
| Taxes, remuneration and social security | 45 | €14,724 | €25,170 | +€10,446 | +70.9% |
| Taxes | 450/3 | €14,724 | €25,170 | +€10,446 | +70.9% |
| Other amounts payable | 47/48 | €123,926 | €266,508 | +€142,582 | +115% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Goods, raw materials, services and sundry goods | 60/61 | €89,910 | €93,725 | +€3,815 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,853 | €11,298 | +€8,445 | +296% |
| Other operating charges | 640/8 | €1,795 | €1,188 | -€607 | -33.8% |
| Gross operating margin | 9900 | €101,931 | €112,019 | +€10,088 | +9.9% |
| Operating profit (loss) | 9901 | €97,283 | €99,533 | +€2,250 | +2.3% |
| Financial income | 75/76B | €2,863 | €3,584 | +€721 | +25.2% |
| Recurring financial income | 75 | €2,863 | €3,584 | +€721 | +25.2% |
| Financial charges | 65/66B | €6,303 | €8,646 | +€2,343 | +37.2% |
| Recurring financial charges | 65 | €6,240 | €8,520 | +€2,280 | +36.5% |
| Non-recurring financial charges | 66B | €63 | €127 | +€64 | +101% |
| Profit (loss) for the period before taxes | 9903 | €93,843 | €94,471 | +€628 | +0.7% |
| Income taxes | 67/77 | €26,852 | €26,700 | -€152 | -0.6% |
| Profit (loss) for the period | 9904 | €66,991 | €67,772 | +€780 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,991 | €67,772 | +€780 | +1.2% |
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 29 October 2026 via checked.be.