ERS LAB: 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.
ERS LAB
Largest movements
- Receivables within one year +€13,920
up €13,920 (+135.9%), from €10,243 to €24,163
of which Other amounts receivable: +€9,151
- Cash +€1,098
up €1,098 (+8398.9%), from €13 to €1,111
mainly Tax, wage and social debts (+€6,393) and Contributions, distributions and other (+€4,500)
- Tax, wage and social debts +€6,393
new in 2025: €6,393
of which Remuneration and social security: +€5,277
- Contributions +€4,500
new in 2025: €4,500
- Profit (loss) carried forward +€3,488
up €3,488 (+35.4%), from €9,857 to €13,345
- Trade debts +€637
up €637 (+159.5%), from €399 to €1,037
- Staff costs +€27,293
up €27,293 (+246.9%), from €11,057 to €38,350
- Gross operating margin +€20,439
up €20,439 (+97.7%), from €20,913 to €41,352
- Financial income +€1,665
new in 2025: €1,665
- Taxes +€1,116
new in 2025: €1,116
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.
Cash bridge derived
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 | €10,256 | €25,274 | +€15,018 | +146.4% |
| Current assets | 29/58 | €10,256 | €25,274 | +€15,018 | +146.4% |
| Amounts receivable within one year | 40/41 | €10,243 | €24,163 | +€13,920 | +135.9% |
| Trade receivables | 40 | €1,530 | €6,299 | +€4,769 | +311.7% |
| Other amounts receivable | 41 | €8,713 | €17,865 | +€9,151 | +105.0% |
| Cash at bank and in hand | 54/58 | €13 | €1,111 | +€1,098 | +8398.9% |
| Total equity and liabilities | 10/49 | €10,256 | €25,274 | +€15,018 | +146.4% |
| Equity | 10/15 | €9,857 | €17,845 | +€7,988 | +81.0% |
| Contributions | 10/11 | - | €4,500 | +€4,500 | |
| Profit (loss) carried forward | 14 | €9,857 | €13,345 | +€3,488 | +35.4% |
| Amounts payable | 17/49 | €399 | €7,430 | +€7,030 | +1760.0% |
| Amounts payable within one year | 42/48 | €399 | €7,430 | +€7,030 | +1760.0% |
| Trade debts | 44 | €399 | €1,037 | +€637 | +159.5% |
| Suppliers | 440/4 | €399 | €1,037 | +€637 | +159.5% |
| Taxes, remuneration and social security | 45 | - | €6,393 | +€6,393 | |
| Taxes | 450/3 | - | €1,116 | +€1,116 | |
| Remuneration and social security | 454/9 | - | €5,277 | +€5,277 | |
| Remuneration, social security and pensions | 62 | €11,057 | €38,350 | +€27,293 | +246.9% |
| Gross operating margin | 9900 | €20,913 | €41,352 | +€20,439 | +97.7% |
| Operating profit (loss) | 9901 | €9,857 | €3,002 | -€6,855 | -69.5% |
| Financial income | 75/76B | - | €1,665 | +€1,665 | |
| Recurring financial income | 75 | - | €1,665 | +€1,665 | |
| Financial charges | 65/66B | - | €64 | +€64 | |
| Recurring financial charges | 65 | - | €64 | +€64 | |
| Profit (loss) for the period before taxes | 9903 | €9,857 | €4,603 | -€5,254 | -53.3% |
| Income taxes | 67/77 | - | €1,116 | +€1,116 | |
| Profit (loss) for the period | 9904 | €9,857 | €3,488 | -€6,369 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,857 | €3,488 | -€6,369 | -64.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.