AETERNALIS: 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.
AETERNALIS
Largest movements
- Tangible fixed assets -€35,925
down €35,925 (-4.5%), from €804,418 to €768,492
of which Land and buildings: -€28,883
- Cash +€10,450
up €10,450 (+10.3%), from €101,071 to €111,521
mainly Depreciation (+€36,725) and Trade debts (+€4,296)
- Current portion of long-term debt -€23,944
down €23,944 (-91.6%), from €26,145 to €2,201
- Gross operating margin -€6,984
down €6,984 (-12.5%), from €56,017 to €49,033
- Depreciation +€1,423
up €1,423 (+4.0%), from €35,302 to €36,725
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 | €909,791 | €889,629 | -€20,162 | -2.2% |
| Fixed assets | 21/28 | €804,418 | €768,492 | -€35,925 | -4.5% |
| Tangible fixed assets | 22/27 | €804,418 | €768,492 | -€35,925 | -4.5% |
| Land and buildings | 22 | €769,869 | €740,986 | -€28,883 | -3.8% |
| Plant, machinery and equipment | 23 | €34,548 | €27,506 | -€7,042 | -20.4% |
| Current assets | 29/58 | €105,374 | €121,137 | +€15,763 | +15.0% |
| Amounts receivable within one year | 40/41 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €101,071 | €111,521 | +€10,450 | +10.3% |
| Deferred charges and accrued income | 490/1 | €4,303 | €4,616 | +€313 | +7.3% |
| Total equity and liabilities | 10/49 | €909,791 | €889,629 | -€20,162 | -2.2% |
| Equity | 10/15 | €881,445 | €883,133 | +€1,687 | +0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €818,000 | €818,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €818,000 | €818,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,445 | €3,133 | +€1,687 | +116.8% |
| Amounts payable | 17/49 | €28,346 | €6,497 | -€21,849 | -77.1% |
| Amounts payable after more than one year | 17 | €2,201 | - | -€2,201 | |
| Financial debts | 170/4 | €2,201 | - | -€2,201 | |
| Amounts payable within one year | 42/48 | €26,145 | €6,497 | -€19,648 | -75.2% |
| Current portion of amounts payable after more than one year | 42 | €26,145 | €2,201 | -€23,944 | -91.6% |
| Trade debts | 44 | - | €4,296 | +€4,296 | |
| Suppliers | 440/4 | - | €4,296 | +€4,296 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,302 | €36,725 | +€1,423 | +4.0% |
| Other operating charges | 640/8 | €9,803 | €10,105 | +€302 | +3.1% |
| Gross operating margin | 9900 | €56,017 | €49,033 | -€6,984 | -12.5% |
| Operating profit (loss) | 9901 | €10,911 | €2,202 | -€8,709 | -79.8% |
| Financial charges | 65/66B | €991 | €515 | -€477 | -48.1% |
| Recurring financial charges | 65 | €991 | €515 | -€477 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | €9,920 | €1,687 | -€8,232 | -83.0% |
| Profit (loss) for the period | 9904 | €9,920 | €1,687 | -€8,232 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,920 | €1,687 | -€8,232 | -83.0% |
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 3 October 2026 via checked.be.