EA TECHNICAL SERVICES: 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.
EA TECHNICAL SERVICES
Largest movements
- Receivables within one year -€19,267
down €19,267 (-20.8%), from €92,743 to €73,475
of which Trade receivables: -€25,510
- Tangible fixed assets -€16,745
down €16,745 (-25.0%), from €66,987 to €50,242
of which Furniture and vehicles: -€9,374
- Deferred charges and accrued income -€10,008
down €10,008 (-59.9%), from €16,712 to €6,704
- Intangible fixed assets +€9,233
up €9,233 (+80.7%), from €11,438 to €20,670
- Cash -€5,844
down €5,844 (-12.5%), from €46,702 to €40,858
mainly Contributions, distributions and other (-€131,833) and Investment in fixed assets (net) (-€21,206)
- Reserves -€84,000
down €84,000 (-66.1%), from €127,000 to €43,000
- Other debts +€40,648
up €40,648 (+916%), from €4,439 to €45,087
- Trade debts +€17,053
up €17,053 (+58.2%), from €29,300 to €46,352
- Tax, wage and social debts -€9,231
down €9,231 (-14.7%), from €62,973 to €53,742
of which Remuneration and social security: -€15,579
- Accrued charges and deferred income +€6,725
up €6,725 (+1,440%), from €467 to €7,191
- Gross operating margin +€33,172
up €33,172 (+15.9%), from €209,149 to €242,321
- Staff costs -€24,754
down €24,754 (-15.1%), from €163,740 to €138,986
- Taxes +€8,097
up €8,097 (+252%), from €3,210 to €11,308
- Other operating charges +€4,765
up €4,765 (+53.8%), from €8,849 to €13,613
- Write-downs +€4,703
up €4,703, from €0 to €4,703
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 | €330,623 | €291,106 | -€39,517 | -12.0% |
| Fixed assets | 21/28 | €78,425 | €70,913 | -€7,512 | -9.6% |
| Intangible fixed assets | 21 | €11,438 | €20,670 | +€9,233 | +80.7% |
| Tangible fixed assets | 22/27 | €66,987 | €50,242 | -€16,745 | -25.0% |
| Plant, machinery and equipment | 23 | €7,717 | €5,201 | -€2,515 | -32.6% |
| Furniture and vehicles | 24 | €15,167 | €5,792 | -€9,374 | -61.8% |
| Other tangible fixed assets | 26 | €44,103 | €39,248 | -€4,855 | -11.0% |
| Current assets | 29/58 | €252,198 | €220,194 | -€32,005 | -12.7% |
| Stocks and contracts in progress | 3 | €96,042 | €99,157 | +€3,115 | +3.2% |
| Stocks | 30/36 | €96,042 | €99,157 | +€3,115 | +3.2% |
| Amounts receivable within one year | 40/41 | €92,743 | €73,475 | -€19,267 | -20.8% |
| Trade receivables | 40 | €90,916 | €65,406 | -€25,510 | -28.1% |
| Other amounts receivable | 41 | €1,826 | €8,069 | +€6,243 | +342% |
| Cash at bank and in hand | 54/58 | €46,702 | €40,858 | -€5,844 | -12.5% |
| Deferred charges and accrued income | 490/1 | €16,712 | €6,704 | -€10,008 | -59.9% |
| Total equity and liabilities | 10/49 | €330,623 | €291,106 | -€39,517 | -12.0% |
| Equity | 10/15 | €221,833 | €134,121 | -€87,712 | -39.5% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €127,000 | €43,000 | -€84,000 | -66.1% |
| Distributable reserves | 133 | €127,000 | €43,000 | -€84,000 | -66.1% |
| Profit (loss) carried forward | 14 | €4,833 | €1,121 | -€3,712 | -76.8% |
| Amounts payable | 17/49 | €108,790 | €156,986 | +€48,196 | +44.3% |
| Amounts payable after more than one year | 17 | €4,613 | €0 | -€4,613 | -100% |
| Financial debts | 170/4 | €4,613 | €0 | -€4,613 | -100% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €103,710 | €149,794 | +€46,084 | +44.4% |
| Current portion of amounts payable after more than one year | 42 | €6,999 | €4,613 | -€2,386 | -34.1% |
| Trade debts | 44 | €29,300 | €46,352 | +€17,053 | +58.2% |
| Suppliers | 440/4 | €29,300 | €46,352 | +€17,053 | +58.2% |
| Taxes, remuneration and social security | 45 | €62,973 | €53,742 | -€9,231 | -14.7% |
| Taxes | 450/3 | €36,137 | €42,484 | +€6,347 | +17.6% |
| Remuneration and social security | 454/9 | €26,836 | €11,257 | -€15,579 | -58.1% |
| Other amounts payable | 47/48 | €4,439 | €45,087 | +€40,648 | +916% |
| Accrued charges and deferred income | 492/3 | €467 | €7,191 | +€6,725 | +1,440% |
| Non-recurring operating income | 76A | - | €5,558 | +€5,558 | |
| Remuneration, social security and pensions | 62 | €163,740 | €138,986 | -€24,754 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,479 | €28,718 | -€2,761 | -8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €4,703 | +€4,703 | |
| Other operating charges | 640/8 | €8,849 | €13,613 | +€4,765 | +53.8% |
| Gross operating margin | 9900 | €209,149 | €242,321 | +€33,172 | +15.9% |
| Operating profit (loss) | 9901 | €5,081 | €56,301 | +€51,219 | +1,008% |
| Financial income | 75/76B | €1,210 | €753 | -€457 | -37.8% |
| Recurring financial income | 75 | €1,210 | €753 | -€457 | -37.8% |
| Financial charges | 65/66B | €2,430 | €1,625 | -€804 | -33.1% |
| Recurring financial charges | 65 | €2,430 | €1,625 | -€804 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €3,861 | €55,428 | +€51,567 | +1,335% |
| Income taxes | 67/77 | €3,210 | €11,308 | +€8,097 | +252% |
| Profit (loss) for the period | 9904 | €651 | €44,121 | +€43,469 | +6,675% |
| Profit (loss) for the period to be appropriated | 9905 | €651 | €44,121 | +€43,469 | +6,675% |
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 14 October 2026 via checked.be.