ERROLL: 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.
ERROLL
Largest movements
- Cash +€39,593
up €39,593 (+51.6%), from €76,743 to €116,335
mainly Net result for the year (+€71,491) and Deferred charges and accrued income (+€20,892)
- Receivables within one year +€21,588
up €21,588 (+157.3%), from €13,721 to €35,309
of which Trade receivables: +€19,191
- Deferred charges and accrued income -€20,892
down €20,892 (-62.0%), from €33,673 to €12,781
- Tangible fixed assets +€7,818
up €7,818 (+210.9%), from €3,707 to €11,525
of which Furniture and vehicles: +€5,765
- Financial fixed assets -€1,800
down €1,800 (-100.0%), from €1,800 to €0
- Profit (loss) carried forward +€71,491
up €71,491 (+95.4%), from €74,959 to €146,450
- Tax, wage and social debts -€19,902
down €19,902 (-54.4%), from €36,568 to €16,666
of which Taxes: -€20,022
- Trade debts -€4,585
down €4,585 (-55.2%), from €8,305 to €3,721
- Gross operating margin -€4,015
down €4,015 (-4.1%), from €98,234 to €94,220
- Other operating charges -€1,671
down €1,671 (-63.9%), from €2,613 to €942
- Financial charges +€1,284
up €1,284 (+296.6%), from €433 to €1,717
- Depreciation +€1,079
up €1,079 (+104.8%), from €1,029 to €2,108
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,644 | €175,950 | +€46,307 | +35.7% |
| Fixed assets | 21/28 | €5,507 | €11,525 | +€6,018 | +109.3% |
| Tangible fixed assets | 22/27 | €3,707 | €11,525 | +€7,818 | +210.9% |
| Plant, machinery and equipment | 23 | - | €2,053 | +€2,053 | |
| Furniture and vehicles | 24 | €3,707 | €9,472 | +€5,765 | +155.5% |
| Financial fixed assets | 28 | €1,800 | €0 | -€1,800 | -100.0% |
| Current assets | 29/58 | €124,137 | €164,425 | +€40,288 | +32.5% |
| Amounts receivable within one year | 40/41 | €13,721 | €35,309 | +€21,588 | +157.3% |
| Trade receivables | 40 | €13,721 | €32,912 | +€19,191 | +139.9% |
| Other amounts receivable | 41 | - | €2,397 | +€2,397 | |
| Cash at bank and in hand | 54/58 | €76,743 | €116,335 | +€39,593 | +51.6% |
| Deferred charges and accrued income | 490/1 | €33,673 | €12,781 | -€20,892 | -62.0% |
| Total equity and liabilities | 10/49 | €129,644 | €175,950 | +€46,307 | +35.7% |
| Equity | 10/15 | €82,459 | €153,950 | +€71,491 | +86.7% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,959 | €146,450 | +€71,491 | +95.4% |
| Amounts payable | 17/49 | €47,184 | €22,000 | -€25,185 | -53.4% |
| Amounts payable within one year | 42/48 | €47,184 | €22,000 | -€25,185 | -53.4% |
| Trade debts | 44 | €8,305 | €3,721 | -€4,585 | -55.2% |
| Suppliers | 440/4 | €8,305 | €3,721 | -€4,585 | -55.2% |
| Taxes, remuneration and social security | 45 | €36,568 | €16,666 | -€19,902 | -54.4% |
| Taxes | 450/3 | €30,185 | €10,163 | -€20,022 | -66.3% |
| Remuneration and social security | 454/9 | €6,383 | €6,503 | +€120 | +1.9% |
| Other amounts payable | 47/48 | €2,311 | €1,613 | -€698 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,029 | €2,108 | +€1,079 | +104.8% |
| Other operating charges | 640/8 | €2,613 | €942 | -€1,671 | -63.9% |
| Non-recurring operating charges | 66A | - | €429 | +€429 | |
| Gross operating margin | 9900 | €98,234 | €94,220 | -€4,015 | -4.1% |
| Operating profit (loss) | 9901 | €94,592 | €90,739 | -€3,852 | -4.1% |
| Financial income | 75/76B | - | €821 | +€821 | |
| Recurring financial income | 75 | - | €821 | +€821 | |
| Financial charges | 65/66B | €433 | €1,717 | +€1,284 | +296.6% |
| Recurring financial charges | 65 | €433 | €1,717 | +€1,284 | +296.6% |
| Profit (loss) for the period before taxes | 9903 | €94,159 | €89,844 | -€4,315 | -4.6% |
| Income taxes | 67/77 | €19,200 | €18,352 | -€847 | -4.4% |
| Profit (loss) for the period | 9904 | €74,959 | €71,491 | -€3,468 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,959 | €71,491 | -€3,468 | -4.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.