ERY & CO: 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.
ERY & CO
Largest movements
- Receivables within one year -€55,419
down €55,419 (-10.8%), from €514,863 to €459,445
of which Other amounts receivable: -€203,881
- Tangible fixed assets -€44,669
down €44,669 (-16.4%), from €271,994 to €227,324
of which Plant, machinery and equipment: -€22,624
- Cash +€8,592
up €8,592 (+23.3%), from €36,911 to €45,503
mainly Tax, wage and social debts (+€56,981) and Receivables within one year (+€55,419)
- Trade debts -€81,899
down €81,899 (-36.1%), from €226,728 to €144,830
- Tax, wage and social debts +€56,981
up €56,981 (+51.8%), from €110,006 to €166,986
of which Remuneration and social security: +€47,628
- Other debts -€26,663
down €26,663 (-36.0%), from €73,975 to €47,312
- Profit (loss) carried forward -€21,018
down €21,018 (-9.7%), from €216,661 to €195,643
- Debts after one year -€16,352
down €16,352 (-16.4%), from €99,854 to €83,502
- Staff costs +€108,425
up €108,425 (+101%), from €107,721 to €216,146
- Depreciation -€21,217
down €21,217 (-30.1%), from €70,394 to €49,178
- Gross operating margin +€14,766
up €14,766 (+5.2%), from €282,781 to €297,547
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 | €832,944 | €738,323 | -€94,621 | -11.4% |
| Fixed assets | 21/28 | €281,170 | €233,376 | -€47,794 | -17.0% |
| Intangible fixed assets | 21 | €8,842 | €5,717 | -€3,125 | -35.3% |
| Tangible fixed assets | 22/27 | €271,994 | €227,324 | -€44,669 | -16.4% |
| Land and buildings | 22 | €187,000 | €187,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €51,309 | €28,685 | -€22,624 | -44.1% |
| Furniture and vehicles | 24 | €18,318 | €9,830 | -€8,489 | -46.3% |
| Leasing and similar rights | 25 | €15,366 | €1,809 | -€13,557 | -88.2% |
| Financial fixed assets | 28 | €335 | €335 | = | 0.0% |
| Current assets | 29/58 | €551,774 | €504,947 | -€46,827 | -8.5% |
| Amounts receivable within one year | 40/41 | €514,863 | €459,445 | -€55,419 | -10.8% |
| Trade receivables | 40 | €56,590 | €205,052 | +€148,463 | +262% |
| Other amounts receivable | 41 | €458,274 | €254,393 | -€203,881 | -44.5% |
| Cash at bank and in hand | 54/58 | €36,911 | €45,503 | +€8,592 | +23.3% |
| Total equity and liabilities | 10/49 | €832,944 | €738,323 | -€94,621 | -11.4% |
| Equity | 10/15 | €235,261 | €214,243 | -€21,018 | -8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,661 | €195,643 | -€21,018 | -9.7% |
| Amounts payable | 17/49 | €597,683 | €524,080 | -€73,603 | -12.3% |
| Amounts payable after more than one year | 17 | €99,854 | €83,502 | -€16,352 | -16.4% |
| Financial debts | 170/4 | €99,854 | €83,502 | -€16,352 | -16.4% |
| Amounts payable within one year | 42/48 | €497,829 | €440,578 | -€57,251 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €12,120 | €6,450 | -€5,670 | -46.8% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €226,728 | €144,830 | -€81,899 | -36.1% |
| Suppliers | 440/4 | €226,728 | €144,830 | -€81,899 | -36.1% |
| Taxes, remuneration and social security | 45 | €110,006 | €166,986 | +€56,981 | +51.8% |
| Taxes | 450/3 | €5,346 | €14,698 | +€9,352 | +175% |
| Remuneration and social security | 454/9 | €104,660 | €152,288 | +€47,628 | +45.5% |
| Other amounts payable | 47/48 | €73,975 | €47,312 | -€26,663 | -36.0% |
| Remuneration, social security and pensions | 62 | €107,721 | €216,146 | +€108,425 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,394 | €49,178 | -€21,217 | -30.1% |
| Other operating charges | 640/8 | €3,645 | €4,029 | +€383 | +10.5% |
| Non-recurring operating charges | 66A | €750 | - | -€750 | |
| Gross operating margin | 9900 | €282,781 | €297,547 | +€14,766 | +5.2% |
| Operating profit (loss) | 9901 | €100,270 | €28,194 | -€72,076 | -71.9% |
| Financial charges | 65/66B | €22,946 | €25,789 | +€2,843 | +12.4% |
| Recurring financial charges | 65 | €22,946 | €25,789 | +€2,843 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €77,324 | €2,405 | -€74,919 | -96.9% |
| Income taxes | 67/77 | €22,333 | €23,423 | +€1,091 | +4.9% |
| Profit (loss) for the period | 9904 | €54,992 | -€21,018 | -€76,010 | |
| Profit (loss) for the period to be appropriated | 9905 | €54,992 | -€21,018 | -€76,010 |
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 17 October 2026 via checked.be.