ERROUBYOU: 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.
ERROUBYOU
Largest movements
- Cash +€25,655
up €25,655 (+16.6%), from €154,671 to €180,326
mainly Net result for the year (+€21,623) and Depreciation (+€4,555)
- Tangible fixed assets -€4,555
down €4,555 (-21.4%), from €21,277 to €16,722
of which Furniture and vehicles: -€3,785
- Profit (loss) carried forward +€21,623
up €21,623 (+13.8%), from €157,054 to €178,678
- Turnover +€51,781
up €51,781 (+73.1%), from €70,795 to €122,577
- Purchases and services +€41,535
up €41,535 (+82.6%), from €50,308 to €91,843
- Gross operating margin +€10,246
up €10,246 (+50.0%), from €20,488 to €30,734
- Other operating charges +€2,892
up €2,892 (+185%), from €1,565 to €4,457
- Staff costs -€1,693
down €1,693 (-95.3%), from €1,776 to €84
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 | €175,948 | €197,303 | +€21,355 | +12.1% |
| Fixed assets | 21/28 | €21,277 | €16,722 | -€4,555 | -21.4% |
| Tangible fixed assets | 22/27 | €21,277 | €16,722 | -€4,555 | -21.4% |
| Furniture and vehicles | 24 | €16,102 | €12,317 | -€3,785 | -23.5% |
| Other tangible fixed assets | 26 | €5,175 | €4,405 | -€770 | -14.9% |
| Current assets | 29/58 | €154,671 | €180,581 | +€25,910 | +16.8% |
| Amounts receivable within one year | 40/41 | - | €255 | +€255 | |
| Other amounts receivable | 41 | - | €255 | +€255 | |
| Cash at bank and in hand | 54/58 | €154,671 | €180,326 | +€25,655 | +16.6% |
| Total equity and liabilities | 10/49 | €175,948 | €197,303 | +€21,355 | +12.1% |
| Equity | 10/15 | €175,679 | €197,303 | +€21,623 | +12.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €33 | €33 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33 | €33 | = | 0.0% |
| Legal reserve | 130 | €33 | €33 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,054 | €178,678 | +€21,623 | +13.8% |
| Amounts payable | 17/49 | €269 | - | -€269 | |
| Amounts payable within one year | 42/48 | €269 | - | -€269 | |
| Taxes, remuneration and social security | 45 | €269 | - | -€269 | |
| Taxes | 450/3 | €269 | - | -€269 | |
| Turnover | 70 | €70,795 | €122,577 | +€51,781 | +73.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €50,308 | €91,843 | +€41,535 | +82.6% |
| Remuneration, social security and pensions | 62 | €1,776 | €84 | -€1,693 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,593 | €4,555 | +€962 | +26.8% |
| Other operating charges | 640/8 | €1,565 | €4,457 | +€2,892 | +185% |
| Gross operating margin | 9900 | €20,488 | €30,734 | +€10,246 | +50.0% |
| Operating profit (loss) | 9901 | €13,553 | €21,638 | +€8,085 | +59.7% |
| Financial charges | 65/66B | €142 | €15 | -€127 | -89.4% |
| Recurring financial charges | 65 | €142 | €15 | -€127 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €13,411 | €21,623 | +€8,212 | +61.2% |
| Income taxes | 67/77 | €786 | - | -€786 | |
| Profit (loss) for the period | 9904 | €12,626 | €21,623 | +€8,998 | +71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,626 | €21,623 | +€8,998 | +71.3% |
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 18 October 2026 via checked.be.