BV EETOILE: 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.
BV EETOILE
Largest movements
- Tangible fixed assets -€26,084
down €26,084 (-27.6%), from €94,448 to €68,364
of which Furniture and vehicles: -€19,281
- Receivables within one year +€12,949
up €12,949 (+55.2%), from €23,454 to €36,403
of which Other amounts receivable: +€7,095
- Reserves +€45,899
up €45,899 (+25.7%), from €178,787 to €224,686
- Tax, wage and social debts -€30,650
down €30,650 (-79.3%), from €38,631 to €7,981
of which Taxes: -€26,558
- Current portion of long-term debt -€17,136
down €17,136 (-61.7%), from €27,760 to €10,624
- Debts after one year -€15,073
down €15,073 (-89.2%), from €16,892 to €1,819
- Trade debts +€4,688
up €4,688 (+35.3%), from €13,263 to €17,951
- Gross operating margin +€15,178
up €15,178 (+6.7%), from €228,219 to €243,397
- Staff costs +€9,645
up €9,645 (+9.0%), from €106,903 to €116,548
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 | €275,333 | €263,062 | -€12,271 | -4.5% |
| Fixed assets | 21/28 | €99,570 | €73,454 | -€26,116 | -26.2% |
| Tangible fixed assets | 22/27 | €94,448 | €68,364 | -€26,084 | -27.6% |
| Plant, machinery and equipment | 23 | €12,402 | €17,602 | +€5,200 | +41.9% |
| Furniture and vehicles | 24 | €45,816 | €26,535 | -€19,281 | -42.1% |
| Other tangible fixed assets | 26 | €36,230 | €24,228 | -€12,002 | -33.1% |
| Financial fixed assets | 28 | €5,122 | €5,090 | -€32 | -0.6% |
| Current assets | 29/58 | €175,763 | €189,608 | +€13,845 | +7.9% |
| Amounts receivable within one year | 40/41 | €23,454 | €36,403 | +€12,949 | +55.2% |
| Trade receivables | 40 | €22,424 | €28,278 | +€5,854 | +26.1% |
| Other amounts receivable | 41 | €1,030 | €8,125 | +€7,095 | +688.8% |
| Cash at bank and in hand | 54/58 | €147,133 | €148,488 | +€1,355 | +0.9% |
| Deferred charges and accrued income | 490/1 | €5,176 | €4,717 | -€459 | -8.9% |
| Total equity and liabilities | 10/49 | €275,333 | €263,062 | -€12,271 | -4.5% |
| Equity | 10/15 | €178,787 | €224,686 | +€45,899 | +25.7% |
| Reserves | 13 | €178,787 | €224,686 | +€45,899 | +25.7% |
| Distributable reserves | 133 | €178,787 | €224,686 | +€45,899 | +25.7% |
| Amounts payable | 17/49 | €96,546 | €38,376 | -€58,170 | -60.3% |
| Amounts payable after more than one year | 17 | €16,892 | €1,819 | -€15,073 | -89.2% |
| Financial debts | 170/4 | €16,892 | €1,819 | -€15,073 | -89.2% |
| Amounts payable within one year | 42/48 | €79,654 | €36,557 | -€43,097 | -54.1% |
| Current portion of amounts payable after more than one year | 42 | €27,760 | €10,624 | -€17,136 | -61.7% |
| Trade debts | 44 | €13,263 | €17,951 | +€4,688 | +35.3% |
| Suppliers | 440/4 | €13,263 | €17,951 | +€4,688 | +35.3% |
| Taxes, remuneration and social security | 45 | €38,631 | €7,981 | -€30,650 | -79.3% |
| Taxes | 450/3 | €34,539 | €7,981 | -€26,558 | -76.9% |
| Remuneration and social security | 454/9 | €4,092 | - | -€4,092 | |
| Remuneration, social security and pensions | 62 | €106,903 | €116,548 | +€9,645 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,472 | €39,187 | +€1,715 | +4.6% |
| Other operating charges | 640/8 | €2,157 | €2,127 | -€30 | -1.4% |
| Gross operating margin | 9900 | €228,219 | €243,397 | +€15,178 | +6.7% |
| Operating profit (loss) | 9901 | €81,687 | €85,534 | +€3,847 | +4.7% |
| Financial income | 75/76B | €1,270 | €581 | -€689 | -54.2% |
| Recurring financial income | 75 | €1,270 | €581 | -€689 | -54.2% |
| Financial charges | 65/66B | €6,127 | €6,005 | -€122 | -2.0% |
| Recurring financial charges | 65 | €6,127 | €6,005 | -€122 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €76,830 | €80,110 | +€3,280 | +4.3% |
| Income taxes | 67/77 | €23,083 | €24,661 | +€1,578 | +6.8% |
| Profit (loss) for the period | 9904 | €53,747 | €55,449 | +€1,702 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,747 | €55,449 | +€1,702 | +3.2% |
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 28 September 2026 via checked.be.