ERYA: 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.
ERYA
Largest movements
- Tangible fixed assets +€110,816
up €110,816 (+116%), from €95,623 to €206,439
of which Other tangible fixed assets: +€129,541
- Cash -€89,866
down €89,866 (-69.2%), from €129,778 to €39,912
mainly Investment in fixed assets (net) (-€155,477) and Receivables within one year (-€32,892)
- Receivables after one year -€45,699
down €45,699 (-38.1%), from €120,000 to €74,301
- Receivables within one year +€32,892
up €32,892 (+605%), from €5,440 to €38,331
of which Other amounts receivable: +€30,315
- Financial fixed assets +€12,000
new in 2025: €12,000
- Reserves +€45,640
up €45,640 (+24.0%), from €190,000 to €235,640
- Debts after one year -€19,831
down €19,831 (-45.2%), from €43,826 to €23,995
- Gross operating margin -€37,676
down €37,676 (-29.6%), from €127,284 to €89,608
- Taxes -€11,143
down €11,143 (-54.1%), from €20,605 to €9,462
- Depreciation +€2,548
up €2,548 (+8.5%), from €30,113 to €32,661
- Financial income +€1,443
up €1,443 (+62,201%), from €2 to €1,445
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 | €350,936 | €372,152 | +€21,216 | +6.0% |
| Fixed assets | 21/28 | €95,623 | €218,439 | +€122,816 | +128% |
| Tangible fixed assets | 22/27 | €95,623 | €206,439 | +€110,816 | +116% |
| Plant, machinery and equipment | 23 | €1,572 | €483 | -€1,089 | -69.3% |
| Furniture and vehicles | 24 | €89,558 | €71,922 | -€17,636 | -19.7% |
| Other tangible fixed assets | 26 | €4,493 | €134,034 | +€129,541 | +2,883% |
| Financial fixed assets | 28 | - | €12,000 | +€12,000 | |
| Current assets | 29/58 | €255,312 | €153,712 | -€101,600 | -39.8% |
| Amounts receivable after more than one year | 29 | €120,000 | €74,301 | -€45,699 | -38.1% |
| Other amounts receivable | 291 | €120,000 | €74,301 | -€45,699 | -38.1% |
| Amounts receivable within one year | 40/41 | €5,440 | €38,331 | +€32,892 | +605% |
| Trade receivables | 40 | €75 | €2,651 | +€2,577 | +3,456% |
| Other amounts receivable | 41 | €5,365 | €35,680 | +€30,315 | +565% |
| Cash at bank and in hand | 54/58 | €129,778 | €39,912 | -€89,866 | -69.2% |
| Deferred charges and accrued income | 490/1 | €95 | €1,167 | +€1,072 | +1,130% |
| Total equity and liabilities | 10/49 | €350,936 | €372,152 | +€21,216 | +6.0% |
| Equity | 10/15 | €261,366 | €307,006 | +€45,640 | +17.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €190,000 | €235,640 | +€45,640 | +24.0% |
| Distributable reserves | 133 | €190,000 | €235,640 | +€45,640 | +24.0% |
| Profit (loss) carried forward | 14 | €67,366 | €67,366 | = | 0.0% |
| Amounts payable | 17/49 | €89,570 | €65,145 | -€24,424 | -27.3% |
| Amounts payable after more than one year | 17 | €43,826 | €23,995 | -€19,831 | -45.2% |
| Financial debts | 170/4 | €43,826 | €23,995 | -€19,831 | -45.2% |
| Amounts payable within one year | 42/48 | €45,644 | €41,150 | -€4,494 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €19,174 | €19,831 | +€656 | +3.4% |
| Trade debts | 44 | €3,334 | €470 | -€2,865 | -85.9% |
| Suppliers | 440/4 | €3,334 | €470 | -€2,865 | -85.9% |
| Taxes, remuneration and social security | 45 | €23,019 | €20,607 | -€2,412 | -10.5% |
| Taxes | 450/3 | €20,607 | €20,607 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,412 | - | -€2,412 | |
| Other amounts payable | 47/48 | €117 | €243 | +€127 | +108% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,113 | €32,661 | +€2,548 | +8.5% |
| Other operating charges | 640/8 | €601 | €1,289 | +€688 | +114% |
| Gross operating margin | 9900 | €127,284 | €89,608 | -€37,676 | -29.6% |
| Operating profit (loss) | 9901 | €96,570 | €55,658 | -€40,912 | -42.4% |
| Financial income | 75/76B | €2 | €1,445 | +€1,443 | +62,201% |
| Recurring financial income | 75 | €2 | €1,445 | +€1,443 | +62,201% |
| Financial charges | 65/66B | €2,676 | €2,001 | -€676 | -25.3% |
| Recurring financial charges | 65 | €2,676 | €2,001 | -€676 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €93,896 | €55,102 | -€38,793 | -41.3% |
| Income taxes | 67/77 | €20,605 | €9,462 | -€11,143 | -54.1% |
| Profit (loss) for the period | 9904 | €73,290 | €45,640 | -€27,650 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €73,290 | €45,640 | -€27,650 | -37.7% |
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 25 October 2026 via checked.be.