Erya Group: 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.
Erya Group
Largest movements
- Receivables within one year +€19,755
up €19,755 (+68.7%), from €28,776 to €48,532
of which Trade receivables: +€17,256
- Cash +€5,445
up €5,445 (+61.3%), from €8,882 to €14,328
mainly Trade debts (+€10,544) and Net result for the year (+€9,585)
- Deferred charges and accrued income -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts +€10,544
up €10,544 (+79.5%), from €13,266 to €23,810
- Profit (loss) carried forward +€9,585
up €9,585 (+46.9%), from €20,452 to €30,038
- Tax, wage and social debts +€1,875
up €1,875 (+28.0%), from €6,685 to €8,560
- Accrued charges and deferred income -€1,720
no longer reported in 2025 (was €1,720)
- Gross operating margin +€19,545
up €19,545 (+825.7%), from €2,367 to €21,912
- Write-downs +€6,545
new in 2025: €6,545
- Taxes +€2,674
up €2,674 (+640.6%), from €417 to €3,091
- Financial charges +€1,287
up €1,287 (+134.6%), from €956 to €2,243
- Other operating charges +€654
up €654 (+331.6%), from €197 to €851
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 | €44,124 | €64,408 | +€20,284 | +46.0% |
| Fixed assets | 21/28 | €1,465 | €1,549 | +€84 | +5.7% |
| Tangible fixed assets | 22/27 | €1,465 | €1,549 | +€84 | +5.7% |
| Plant, machinery and equipment | 23 | - | €685 | +€685 | |
| Furniture and vehicles | 24 | €1,465 | €863 | -€601 | -41.1% |
| Current assets | 29/58 | €42,659 | €62,859 | +€20,201 | +47.4% |
| Amounts receivable within one year | 40/41 | €28,776 | €48,532 | +€19,755 | +68.7% |
| Trade receivables | 40 | €18,255 | €35,511 | +€17,256 | +94.5% |
| Other amounts receivable | 41 | €10,522 | €13,021 | +€2,499 | +23.8% |
| Cash at bank and in hand | 54/58 | €8,882 | €14,328 | +€5,445 | +61.3% |
| Deferred charges and accrued income | 490/1 | €5,000 | - | -€5,000 | |
| Total equity and liabilities | 10/49 | €44,124 | €64,408 | +€20,284 | +46.0% |
| Equity | 10/15 | €22,452 | €32,038 | +€9,585 | +42.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,452 | €30,038 | +€9,585 | +46.9% |
| Amounts payable | 17/49 | €21,671 | €32,370 | +€10,699 | +49.4% |
| Amounts payable within one year | 42/48 | €19,951 | €32,370 | +€12,419 | +62.2% |
| Trade debts | 44 | €13,266 | €23,810 | +€10,544 | +79.5% |
| Suppliers | 440/4 | €13,266 | €23,810 | +€10,544 | +79.5% |
| Taxes, remuneration and social security | 45 | €6,685 | €8,560 | +€1,875 | +28.0% |
| Taxes | 450/3 | €6,685 | €8,560 | +€1,875 | +28.0% |
| Accrued charges and deferred income | 492/3 | €1,720 | - | -€1,720 | |
| Remuneration, social security and pensions | 62 | €0 | €109 | +€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €786 | +€446 | +131.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,545 | +€6,545 | |
| Other operating charges | 640/8 | €197 | €851 | +€654 | +331.6% |
| Gross operating margin | 9900 | €2,367 | €21,912 | +€19,545 | +825.7% |
| Operating profit (loss) | 9901 | €1,830 | €13,622 | +€11,792 | +644.2% |
| Financial income | 75/76B | €1,153 | €1,297 | +€144 | +12.5% |
| Recurring financial income | 75 | €1,153 | €1,297 | +€144 | +12.5% |
| Financial charges | 65/66B | €956 | €2,243 | +€1,287 | +134.6% |
| Recurring financial charges | 65 | €956 | €2,243 | +€1,287 | +134.6% |
| Profit (loss) for the period before taxes | 9903 | €2,028 | €12,676 | +€10,649 | +525.2% |
| Income taxes | 67/77 | €417 | €3,091 | +€2,674 | +640.6% |
| Profit (loss) for the period | 9904 | €1,610 | €9,585 | +€7,975 | +495.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,610 | €9,585 | +€7,975 | +495.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.