E A C Laboratories: what changed
E A C Laboratories
Largest movements
- Receivables within one year +€110,174
up €110,174 (+19.2%), from €574,807 to €684,981
of which Trade receivables: +€103,071
- Cash -€52,119
down €52,119 (-33.1%), from €157,665 to €105,546
mainly Receivables within one year (-€110,174) and Contributions, distributions and other (-€54,657)
- Tangible fixed assets +€27,330
up €27,330 (+27.2%), from €100,537 to €127,867
of which Land and buildings: +€39,202
- Profit (loss) carried forward +€87,673
up €87,673, from €0 to €87,673
- Tax, wage and social debts +€59,527
up €59,527 (+55.9%), from €106,522 to €166,049
of which Taxes: +€40,168
- Debts after one year -€52,759
down €52,759 (-19.5%), from €271,064 to €218,305
- Trade debts -€10,692
down €10,692 (-4.6%), from €230,268 to €219,576
- Gross operating margin +€228,111
up €228,111 (+41.7%), from €547,644 to €775,755
- Staff costs +€141,771
up €141,771 (+34.4%), from €412,649 to €554,420
- Taxes +€26,292
up €26,292 (+88.2%), from €29,808 to €56,100
- Financial income +€11,519
up €11,519 (+6,582%), from €175 to €11,694
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €840,137 | €920,477 | +€80,340 | +9.6% |
| Fixed assets | 21/28 | €100,537 | €127,867 | +€27,330 | +27.2% |
| Tangible fixed assets | 22/27 | €100,537 | €127,867 | +€27,330 | +27.2% |
| Land and buildings | 22 | €31,839 | €71,041 | +€39,202 | +123% |
| Furniture and vehicles | 24 | €68,698 | €56,826 | -€11,872 | -17.3% |
| Current assets | 29/58 | €739,600 | €792,610 | +€53,010 | +7.2% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €574,807 | €684,981 | +€110,174 | +19.2% |
| Trade receivables | 40 | €295,784 | €398,855 | +€103,071 | +34.8% |
| Other amounts receivable | 41 | €279,023 | €286,126 | +€7,103 | +2.5% |
| Cash at bank and in hand | 54/58 | €157,665 | €105,546 | -€52,119 | -33.1% |
| Deferred charges and accrued income | 490/1 | €6,628 | €1,583 | -€5,045 | -76.1% |
| Total equity and liabilities | 10/49 | €840,137 | €920,477 | +€80,340 | +9.6% |
| Equity | 10/15 | €90,915 | €178,588 | +€87,673 | +96.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €29,415 | €29,415 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Legal reserve | 130 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €24,457 | €24,457 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €87,673 | +€87,673 | |
| Amounts payable | 17/49 | €749,222 | €741,889 | -€7,333 | -1.0% |
| Amounts payable after more than one year | 17 | €271,064 | €218,305 | -€52,759 | -19.5% |
| Financial debts | 170/4 | €271,064 | €218,305 | -€52,759 | -19.5% |
| Amounts payable within one year | 42/48 | €478,158 | €523,584 | +€45,426 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €58,488 | €59,209 | +€721 | +1.2% |
| Trade debts | 44 | €230,268 | €219,576 | -€10,692 | -4.6% |
| Suppliers | 440/4 | €230,268 | €219,576 | -€10,692 | -4.6% |
| Taxes, remuneration and social security | 45 | €106,522 | €166,049 | +€59,527 | +55.9% |
| Taxes | 450/3 | €63,878 | €104,046 | +€40,168 | +62.9% |
| Remuneration and social security | 454/9 | €42,644 | €62,003 | +€19,359 | +45.4% |
| Other amounts payable | 47/48 | €82,880 | €78,750 | -€4,130 | -5.0% |
| Remuneration, social security and pensions | 62 | €412,649 | €554,420 | +€141,771 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,631 | €13,922 | -€2,709 | -16.3% |
| Other operating charges | 640/8 | €14,911 | €15,083 | +€172 | +1.2% |
| Gross operating margin | 9900 | €547,644 | €775,755 | +€228,111 | +41.7% |
| Operating profit (loss) | 9901 | €103,453 | €192,330 | +€88,877 | +85.9% |
| Financial income | 75/76B | €175 | €11,694 | +€11,519 | +6,582% |
| Recurring financial income | 75 | €175 | €11,694 | +€11,519 | +6,582% |
| Financial charges | 65/66B | €6,053 | €5,594 | -€459 | -7.6% |
| Recurring financial charges | 65 | €6,053 | €5,594 | -€459 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €97,575 | €198,430 | +€100,855 | +103% |
| Income taxes | 67/77 | €29,808 | €56,100 | +€26,292 | +88.2% |
| Profit (loss) for the period | 9904 | €67,767 | €142,330 | +€74,563 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €67,767 | €142,330 | +€74,563 | +110% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.