ERSA PRO BUILDING: 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.
ERSA PRO BUILDING
Largest movements
- Receivables within one year -€12,092
down €12,092 (-22.2%), from €54,514 to €42,422
of which Trade receivables: -€9,898
- Cash -€8,362
down €8,362 (-92.6%), from €9,027 to €665
mainly Current portion of long-term debt (-€14,579) and Investment in fixed assets (net) (-€6,293)
- Tangible fixed assets +€4,053
up €4,053 (+121%), from €3,350 to €7,403
of which Furniture and vehicles: +€4,487
- Current portion of long-term debt -€14,579
no longer reported in 2025 (was €14,579)
- Profit (loss) carried forward -€3,287
down €3,287 (-9.1%), from €36,218 to €32,931
- Tax, wage and social debts +€733
up €733 (+36.3%), from €2,017 to €2,750
- Trade debts +€732
up €732 (+5.2%), from €14,077 to €14,809
- Other operating charges +€8,832
up €8,832 (+441%), from €2,001 to €10,833
- Gross operating margin -€1,445
down €1,445 (-9.8%), from €14,689 to €13,244
- Taxes +€1,271
up €1,271 (+63.0%), from €2,016 to €3,287
- Financial income +€1,115
up €1,115 (+914%), from €122 to €1,237
- Financial charges -€1,094
down €1,094 (-43.7%), from €2,502 to €1,408
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 | €66,891 | €50,490 | -€16,401 | -24.5% |
| Fixed assets | 21/28 | €3,350 | €7,403 | +€4,053 | +121% |
| Tangible fixed assets | 22/27 | €3,350 | €7,403 | +€4,053 | +121% |
| Plant, machinery and equipment | 23 | €3,350 | €2,916 | -€434 | -13.0% |
| Furniture and vehicles | 24 | - | €4,487 | +€4,487 | |
| Current assets | 29/58 | €63,541 | €43,087 | -€20,454 | -32.2% |
| Amounts receivable within one year | 40/41 | €54,514 | €42,422 | -€12,092 | -22.2% |
| Trade receivables | 40 | €30,084 | €20,186 | -€9,898 | -32.9% |
| Other amounts receivable | 41 | €24,430 | €22,236 | -€2,194 | -9.0% |
| Cash at bank and in hand | 54/58 | €9,027 | €665 | -€8,362 | -92.6% |
| Total equity and liabilities | 10/49 | €66,891 | €50,490 | -€16,401 | -24.5% |
| Equity | 10/15 | €36,218 | €32,931 | -€3,287 | -9.1% |
| Profit (loss) carried forward | 14 | €36,218 | €32,931 | -€3,287 | -9.1% |
| Amounts payable | 17/49 | €30,673 | €17,559 | -€13,114 | -42.8% |
| Amounts payable within one year | 42/48 | €30,673 | €17,559 | -€13,114 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €14,579 | - | -€14,579 | |
| Trade debts | 44 | €14,077 | €14,809 | +€732 | +5.2% |
| Suppliers | 440/4 | €14,077 | €14,809 | +€732 | +5.2% |
| Taxes, remuneration and social security | 45 | €2,017 | €2,750 | +€733 | +36.3% |
| Taxes | 450/3 | €2,017 | €2,750 | +€733 | +36.3% |
| Non-recurring operating income | 76A | €3,989 | €12,411 | +€8,422 | +211% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,622 | €2,240 | +€618 | +38.1% |
| Other operating charges | 640/8 | €2,001 | €10,833 | +€8,832 | +441% |
| Gross operating margin | 9900 | €14,689 | €13,244 | -€1,445 | -9.8% |
| Operating profit (loss) | 9901 | €11,066 | €171 | -€10,895 | -98.5% |
| Financial income | 75/76B | €122 | €1,237 | +€1,115 | +914% |
| Recurring financial income | 75 | €122 | €1,237 | +€1,115 | +914% |
| Financial charges | 65/66B | €2,502 | €1,408 | -€1,094 | -43.7% |
| Recurring financial charges | 65 | €2,502 | €1,408 | -€1,094 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | €8,686 | - | -€8,686 | |
| Income taxes | 67/77 | €2,016 | €3,287 | +€1,271 | +63.0% |
| Profit (loss) for the period | 9904 | €6,670 | -€3,287 | -€9,957 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,670 | -€3,287 | -€9,957 |
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 24 October 2026 via checked.be.