EA4C: 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.
EA4C
Largest movements
- Receivables within one year -€90,510
down €90,510 (-57.3%), from €157,868 to €67,358
of which Trade receivables: -€106,171
- Cash -€20,714
down €20,714 (-33.3%), from €62,169 to €41,455
mainly Trade debts (-€106,044) and Contributions, distributions and other (-€10,000)
- Trade debts -€106,044
down €106,044 (-79.6%), from €133,215 to €27,170
- Reserves -€10,000
down €10,000 (-17.6%), from €56,738 to €46,738
- Other debts +€9,951
up €9,951 (+28,424%), from €35 to €9,986
- Profit (loss) carried forward -€5,131
down €5,131 (-44.8%), from €11,450 to €6,319
- Gross operating margin -€12,618
down €12,618, from €8,170 to -€4,448
- Taxes -€2,604
no longer reported in 2025 (was €2,604)
- Depreciation -€662
no longer reported in 2025 (was €662)
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 | €220,037 | €108,813 | -€111,224 | -50.5% |
| Current assets | 29/58 | €220,037 | €108,813 | -€111,224 | -50.5% |
| Amounts receivable within one year | 40/41 | €157,868 | €67,358 | -€90,510 | -57.3% |
| Trade receivables | 40 | €151,552 | €45,381 | -€106,171 | -70.1% |
| Other amounts receivable | 41 | €6,316 | €21,977 | +€15,661 | +248% |
| Cash at bank and in hand | 54/58 | €62,169 | €41,455 | -€20,714 | -33.3% |
| Total equity and liabilities | 10/49 | €220,037 | €108,813 | -€111,224 | -50.5% |
| Equity | 10/15 | €86,788 | €71,656 | -€15,131 | -17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €56,738 | €46,738 | -€10,000 | -17.6% |
| Distributable reserves | 133 | €56,738 | €46,738 | -€10,000 | -17.6% |
| Profit (loss) carried forward | 14 | €11,450 | €6,319 | -€5,131 | -44.8% |
| Amounts payable | 17/49 | €133,250 | €37,157 | -€96,093 | -72.1% |
| Amounts payable within one year | 42/48 | €133,250 | €37,157 | -€96,093 | -72.1% |
| Trade debts | 44 | €133,215 | €27,170 | -€106,044 | -79.6% |
| Suppliers | 440/4 | €133,215 | €27,170 | -€106,044 | -79.6% |
| Other amounts payable | 47/48 | €35 | €9,986 | +€9,951 | +28,424% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €662 | - | -€662 | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €8,170 | -€4,448 | -€12,618 | |
| Operating profit (loss) | 9901 | €7,368 | -€4,592 | -€11,960 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €552 | €539 | -€13 | -2.3% |
| Recurring financial charges | 65 | €552 | €539 | -€13 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €6,817 | -€5,131 | -€11,947 | |
| Income taxes | 67/77 | €2,604 | - | -€2,604 | |
| Profit (loss) for the period | 9904 | €4,212 | -€5,131 | -€9,343 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,212 | -€5,131 | -€9,343 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.