E&A SERVICE: 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.
E&A SERVICE
Largest movements
- Receivables within one year -€322,512
down €322,512 (-74.5%), from €432,859 to €110,347
of which Other amounts receivable: -€399,180
- Stocks and contracts +€7,433
new in 2025: €7,433
- Deferred charges and accrued income -€7,433
no longer reported in 2025 (was €7,433)
- Profit (loss) carried forward -€316,833
down €316,833 (-96.3%), from €329,141 to €12,308
- Reserves +€29,141
new in 2025: €29,141
- Tax, wage and social debts -€24,889
down €24,889 (-25.8%), from €96,448 to €71,559
- Short-term financial debts -€6,739
no longer reported in 2025 (was €6,739)
- Turnover +€317,781
new in 2025: €317,781
- Purchases and services +€278,000
new in 2025: €278,000
- Gross operating margin -€189,397
down €189,397 (-82.6%), from €229,178 to €39,781
- Taxes -€62,699
down €62,699, from €53,680 to -€9,019
- Financial charges -€5,418
down €5,418 (-65.1%), from €8,317 to €2,899
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 | €440,527 | €119,853 | -€320,674 | -72.8% |
| Fixed assets | 21/28 | €236 | €1,500 | +€1,265 | +537% |
| Tangible fixed assets | 22/27 | €236 | €1,500 | +€1,265 | +537% |
| Plant, machinery and equipment | 23 | €236 | €1,500 | +€1,265 | +537% |
| Current assets | 29/58 | €440,292 | €118,352 | -€321,939 | -73.1% |
| Stocks and contracts in progress | 3 | - | €7,433 | +€7,433 | |
| Stocks | 30/36 | - | €7,433 | +€7,433 | |
| Amounts receivable within one year | 40/41 | €432,859 | €110,347 | -€322,512 | -74.5% |
| Trade receivables | 40 | €16,055 | €92,723 | +€76,668 | +478% |
| Other amounts receivable | 41 | €416,804 | €17,624 | -€399,180 | -95.8% |
| Cash at bank and in hand | 54/58 | €0 | €573 | +€573 | |
| Deferred charges and accrued income | 490/1 | €7,433 | - | -€7,433 | |
| Total equity and liabilities | 10/49 | €440,527 | €119,853 | -€320,674 | -72.8% |
| Equity | 10/15 | €334,141 | €46,449 | -€287,692 | -86.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €29,141 | +€29,141 | |
| Distributable reserves | 133 | - | €29,141 | +€29,141 | |
| Profit (loss) carried forward | 14 | €329,141 | €12,308 | -€316,833 | -96.3% |
| Amounts payable | 17/49 | €106,386 | €73,404 | -€32,982 | -31.0% |
| Amounts payable within one year | 42/48 | €106,386 | €73,404 | -€32,982 | -31.0% |
| Financial debts | 43 | €6,739 | - | -€6,739 | |
| Credit institutions | 430/8 | €6,739 | - | -€6,739 | |
| Trade debts | 44 | €3,199 | €1,845 | -€1,354 | -42.3% |
| Suppliers | 440/4 | €3,199 | €1,845 | -€1,354 | -42.3% |
| Taxes, remuneration and social security | 45 | €96,448 | €71,559 | -€24,889 | -25.8% |
| Taxes | 450/3 | €96,448 | €71,559 | -€24,889 | -25.8% |
| Turnover | 70 | - | €317,781 | +€317,781 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €278,000 | +€278,000 | |
| Remuneration, social security and pensions | 62 | €35,130 | €33,218 | -€1,912 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €343 | +€68 | +24.6% |
| Other operating charges | 640/8 | €435 | €33 | -€402 | -92.4% |
| Gross operating margin | 9900 | €229,178 | €39,781 | -€189,397 | -82.6% |
| Operating profit (loss) | 9901 | €193,337 | €6,187 | -€187,150 | -96.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €8,317 | €2,899 | -€5,418 | -65.1% |
| Recurring financial charges | 65 | €8,317 | €2,899 | -€5,418 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | €185,021 | €3,289 | -€181,732 | -98.2% |
| Income taxes | 67/77 | €53,680 | -€9,019 | -€62,699 | |
| Profit (loss) for the period | 9904 | €131,341 | €12,308 | -€119,033 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €131,341 | €12,308 | -€119,033 | -90.6% |
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 16 October 2026 via checked.be.