ERSOZ: 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.
ERSOZ
Largest movements
- Cash +€10,584
up €10,584 (+588.3%), from €1,799 to €12,383
mainly Other debts (+€14,130) and Net result for the year (+€13,213)
- Receivables within one year +€9,428
up €9,428 (+567.1%), from €1,662 to €11,091
- Other debts +€14,130
up €14,130 (+191.9%), from €7,365 to €21,495
- Profit (loss) carried forward +€13,213
up €13,213 (+41.1%), from €32,184 to €45,397
- Trade debts -€9,587
down €9,587 (-79.0%), from €12,140 to €2,553
- Tax, wage and social debts +€2,256
up €2,256 (+13.1%), from €17,194 to €19,450
of which Taxes: +€1,846
- Gross operating margin +€16,713
up €16,713 (+101.6%), from €16,455 to €33,168
- Taxes +€5,739
new in 2025: €5,739
- Staff costs -€2,396
down €2,396 (-15.7%), from €15,296 to €12,899
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 | €69,383 | €89,396 | +€20,013 | +28.8% |
| Fixed assets | 21/28 | €8,259 | €8,259 | = | 0.0% |
| Financial fixed assets | 28 | €8,259 | €8,259 | = | 0.0% |
| Current assets | 29/58 | €61,125 | €81,137 | +€20,013 | +32.7% |
| Stocks and contracts in progress | 3 | €57,663 | €57,663 | = | 0.0% |
| Stocks | 30/36 | €57,663 | €57,663 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,662 | €11,091 | +€9,428 | +567.1% |
| Trade receivables | 40 | €1,662 | €11,091 | +€9,428 | +567.1% |
| Cash at bank and in hand | 54/58 | €1,799 | €12,383 | +€10,584 | +588.3% |
| Total equity and liabilities | 10/49 | €69,383 | €89,396 | +€20,013 | +28.8% |
| Equity | 10/15 | €32,684 | €45,897 | +€13,213 | +40.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,184 | €45,397 | +€13,213 | +41.1% |
| Amounts payable | 17/49 | €36,700 | €43,499 | +€6,799 | +18.5% |
| Amounts payable within one year | 42/48 | €36,700 | €43,499 | +€6,799 | +18.5% |
| Trade debts | 44 | €12,140 | €2,553 | -€9,587 | -79.0% |
| Suppliers | 440/4 | €12,140 | €2,553 | -€9,587 | -79.0% |
| Taxes, remuneration and social security | 45 | €17,194 | €19,450 | +€2,256 | +13.1% |
| Taxes | 450/3 | €10,924 | €12,769 | +€1,846 | +16.9% |
| Remuneration and social security | 454/9 | €6,271 | €6,681 | +€410 | +6.5% |
| Other amounts payable | 47/48 | €7,365 | €21,495 | +€14,130 | +191.9% |
| Non-recurring operating income | 76A | €245 | - | -€245 | |
| Remuneration, social security and pensions | 62 | €15,296 | €12,899 | -€2,396 | -15.7% |
| Other operating charges | 640/8 | €740 | €879 | +€139 | +18.8% |
| Gross operating margin | 9900 | €16,455 | €33,168 | +€16,713 | +101.6% |
| Operating profit (loss) | 9901 | €419 | €19,389 | +€18,970 | +4524.3% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €319 | €456 | +€137 | +42.9% |
| Recurring financial charges | 65 | €319 | €456 | +€137 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €100 | €18,953 | +€18,853 | +18866.1% |
| Income taxes | 67/77 | - | €5,739 | +€5,739 | |
| Profit (loss) for the period | 9904 | €100 | €13,213 | +€13,114 | +13122.7% |
| Profit (loss) for the period to be appropriated | 9905 | €100 | €13,213 | +€13,114 | +13122.7% |
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.