E.H.A. GROUP: 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.H.A. GROUP
Largest movements
- Receivables within one year +€2,417
up €2,417 (+87.0%), from €2,776 to €5,193
- Stocks and contracts -€406
down €406 (-17.7%), from €2,294 to €1,888
- Tangible fixed assets -€375
down €375 (-60.4%), from €621 to €246
- Trade debts +€14,155
up €14,155 (+124%), from €11,429 to €25,584
- Profit (loss) carried forward -€6,794
down €6,794 (-28.6%), from -€23,718 to -€30,513
- Tax, wage and social debts -€5,813
down €5,813 (-50.1%), from €11,605 to €5,793
of which Remuneration and social security: -€6,699
- Gross operating margin +€5,516
up €5,516, from -€5,133 to €383
- Staff costs -€1,633
down €1,633 (-19.7%), from €8,282 to €6,649
- Financial charges -€526
down €526 (-77.4%), from €680 to €153
of which Non-recurring financial charges: -€347
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,323 | €8,871 | +€1,548 | +21.1% |
| Fixed assets | 21/28 | €621 | €246 | -€375 | -60.4% |
| Tangible fixed assets | 22/27 | €621 | €246 | -€375 | -60.4% |
| Plant, machinery and equipment | 23 | €621 | €246 | -€375 | -60.4% |
| Current assets | 29/58 | €6,702 | €8,625 | +€1,923 | +28.7% |
| Stocks and contracts in progress | 3 | €2,294 | €1,888 | -€406 | -17.7% |
| Stocks | 30/36 | €2,294 | €1,888 | -€406 | -17.7% |
| Amounts receivable within one year | 40/41 | €2,776 | €5,193 | +€2,417 | +87.0% |
| Other amounts receivable | 41 | €2,776 | €5,193 | +€2,417 | +87.0% |
| Cash at bank and in hand | 54/58 | €1,090 | €1,028 | -€63 | -5.7% |
| Deferred charges and accrued income | 490/1 | €541 | €516 | -€25 | -4.7% |
| Total equity and liabilities | 10/49 | €7,323 | €8,871 | +€1,548 | +21.1% |
| Equity | 10/15 | -€23,718 | -€30,513 | -€6,794 | -28.6% |
| Profit (loss) carried forward | 14 | -€23,718 | -€30,513 | -€6,794 | -28.6% |
| Amounts payable | 17/49 | €31,041 | €39,384 | +€8,343 | +26.9% |
| Amounts payable within one year | 42/48 | €31,041 | €39,384 | +€8,343 | +26.9% |
| Trade debts | 44 | €11,429 | €25,584 | +€14,155 | +124% |
| Suppliers | 440/4 | €11,429 | €25,584 | +€14,155 | +124% |
| Taxes, remuneration and social security | 45 | €11,605 | €5,793 | -€5,813 | -50.1% |
| Taxes | 450/3 | €2,531 | €3,418 | +€887 | +35.0% |
| Remuneration and social security | 454/9 | €9,074 | €2,375 | -€6,699 | -73.8% |
| Other amounts payable | 47/48 | €8,007 | €8,007 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €8,282 | €6,649 | -€1,633 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €375 | = | 0.0% |
| Other operating charges | 640/8 | €47 | - | -€47 | |
| Gross operating margin | 9900 | -€5,133 | €383 | +€5,516 | |
| Operating profit (loss) | 9901 | -€13,838 | -€6,641 | +€7,196 | +52.0% |
| Financial charges | 65/66B | €680 | €153 | -€526 | -77.4% |
| Recurring financial charges | 65 | €180 | €153 | -€26 | -14.7% |
| Non-recurring financial charges | 66B | €500 | €153 | -€347 | -69.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,517 | -€6,794 | +€7,723 | +53.2% |
| Profit (loss) for the period | 9904 | -€14,517 | -€6,794 | +€7,723 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,517 | -€6,794 | +€7,723 | +53.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.