EA Life: 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.
What changed
EA Life
NACE 55.300, Accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.6m
2024 · €2.9m-€241,262
Equity
€5.8m
2024 · €3.1m+€2.6m
Cash
€4,696
2024 · €4,922-€226
Balance sheet total
€15.7m
2024 · €13.1m+€2.6m
Largest movements
Assets
- Receivables within one year +€2.6m
up €2.6m (+20.2%), from €13.0m to €15.6m
Equity and liabilities
- Reserves +€2.6m
up €2.6m (+84.4%), from €3.1m to €5.8m
Income statement
- Turnover -€272,526
down €272,526 (-1.9%), from €14.5m to €14.2m
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.
Result 2024
€2.9m
Turnover
-€272,526
Goods and materials
-€64,236
Services and other goods
+€54,435
Other operating charges
+€1,236
Financial income
-€41,186
Financial charges
-€98
Taxes
+€81,113
Result 2025
€2.6m
raises the resultlowers the result
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.
From operations
-€226
Investment
€0
Financing
€0
Cash 2024
€4,922
From operations (derived)
-€226
Net result for the year
+€2.6m
Receivables within one year
-€2.6m
Trade debts
-€89,905
Tax, wage and social debts
+€80,644
Cash 2025
€4,696
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,084,250 | €15,708,754 | +€2.6m | +20.1% |
| Fixed assets | 21/28 | €70,000 | €70,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €70,000 | €70,000 | = | 0.0% |
| Land and buildings | 22 | €70,000 | €70,000 | = | 0.0% |
| Current assets | 29/58 | €13,014,250 | €15,638,754 | +€2.6m | +20.2% |
| Amounts receivable within one year | 40/41 | €13,009,328 | €15,634,058 | +€2.6m | +20.2% |
| Other amounts receivable | 41 | €13,009,328 | €15,634,058 | +€2.6m | +20.2% |
| Cash at bank and in hand | 54/58 | €4,922 | €4,696 | -€226 | -4.6% |
| Total equity and liabilities | 10/49 | €13,084,250 | €15,708,754 | +€2.6m | +20.1% |
| Equity | 10/15 | €3,133,987 | €5,767,752 | +€2.6m | +84.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,121,587 | €5,755,352 | +€2.6m | +84.4% |
| Distributable reserves | 133 | €3,121,587 | €5,755,352 | +€2.6m | +84.4% |
| Provisions and deferred taxes | 16 | €350,000 | €350,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €350,000 | €350,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable | 17/49 | €9,600,263 | €9,591,002 | -€9,261 | -0.1% |
| Amounts payable within one year | 42/48 | €9,600,263 | €9,591,002 | -€9,261 | -0.1% |
| Trade debts | 44 | €9,581,335 | €9,491,430 | -€89,905 | -0.9% |
| Suppliers | 440/4 | €9,581,335 | €9,491,430 | -€89,905 | -0.9% |
| Taxes, remuneration and social security | 45 | €18,928 | €99,572 | +€80,644 | +426% |
| Taxes | 450/3 | €18,928 | €99,572 | +€80,644 | +426% |
| Operating income | 70/76A | €14,519,092 | €14,246,565 | -€272,526 | -1.9% |
| Turnover | 70 | €14,519,092 | €14,246,565 | -€272,526 | -1.9% |
| Operating charges | 60/66A | €11,068,036 | €11,076,601 | +€8,565 | +0.1% |
| Goods for resale, raw materials and consumables | 60 | €793,727 | €857,962 | +€64,236 | +8.1% |
| Purchases | 600/8 | €793,727 | €857,962 | +€64,236 | +8.1% |
| Services and other goods | 61 | €10,271,624 | €10,217,189 | -€54,435 | -0.5% |
| Other operating charges | 640/8 | €2,686 | €1,449 | -€1,236 | -46.0% |
| Operating profit (loss) | 9901 | €3,451,056 | €3,169,965 | -€281,091 | -8.1% |
| Financial income | 75/76B | €385,345 | €344,160 | -€41,186 | -10.7% |
| Recurring financial income | 75 | €385,345 | €344,160 | -€41,186 | -10.7% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €385,330 | €344,160 | -€41,171 | -10.7% |
| Other financial income | 752/9 | €15 | - | -€15 | |
| Financial charges | 65/66B | €690 | €787 | +€98 | +14.2% |
| Recurring financial charges | 65 | €690 | €787 | +€98 | +14.2% |
| Other financial charges | 652/9 | €690 | €787 | +€98 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €3,835,711 | €3,513,337 | -€322,374 | -8.4% |
| Income taxes | 67/77 | €960,685 | €879,572 | -€81,113 | -8.4% |
| Taxes | 670/3 | €960,685 | €879,572 | -€81,113 | -8.4% |
| Profit (loss) for the period | 9904 | €2,875,027 | €2,633,765 | -€241,262 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,875,027 | €2,633,765 | -€241,262 | -8.4% |
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 15 October 2026 via checked.be.