EAC Industrie: 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.
EAC Industrie
Largest movements
- Tangible fixed assets -€16,835
down €16,835 (-9.6%), from €174,985 to €158,150
of which Land and buildings: -€15,278
- Cash -€16,115
down €16,115 (-32.4%), from €49,713 to €33,598
mainly Tax, wage and social debts (-€44,582) and Debts after one year (-€34,697)
- Receivables within one year -€12,723
down €12,723 (-8.4%), from €151,056 to €138,333
of which Trade receivables: -€36,495
- Tax, wage and social debts -€44,582
down €44,582 (-96.0%), from €46,447 to €1,865
- Debts after one year -€34,697
down €34,697 (-29.7%), from €116,790 to €82,093
- Trade debts +€24,413
up €24,413 (+342%), from €7,141 to €31,554
- Current portion of long-term debt +€13,209
up €13,209 (+52.7%), from €25,050 to €38,259
- Gross operating margin -€45,324
down €45,324 (-65.5%), from €69,211 to €23,887
- Taxes -€12,816
down €12,816 (-85.4%), from €15,005 to €2,189
- Financial income -€3,822
down €3,822 (-69.1%), from €5,533 to €1,711
- Other operating charges +€1,744
up €1,744 (+70.0%), from €2,493 to €4,237
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 | €825,769 | €783,683 | -€42,086 | -5.1% |
| Fixed assets | 21/28 | €175,000 | €158,165 | -€16,835 | -9.6% |
| Tangible fixed assets | 22/27 | €174,985 | €158,150 | -€16,835 | -9.6% |
| Land and buildings | 22 | €171,841 | €156,563 | -€15,278 | -8.9% |
| Plant, machinery and equipment | 23 | €2,177 | €1,451 | -€726 | -33.3% |
| Furniture and vehicles | 24 | €967 | €136 | -€831 | -85.9% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €650,769 | €625,518 | -€25,251 | -3.9% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Trade receivables | 290 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €151,056 | €138,333 | -€12,723 | -8.4% |
| Trade receivables | 40 | €95,995 | €59,500 | -€36,495 | -38.0% |
| Other amounts receivable | 41 | €55,061 | €78,833 | +€23,772 | +43.2% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,713 | €33,598 | -€16,115 | -32.4% |
| Deferred charges and accrued income | 490/1 | - | €3,587 | +€3,587 | |
| Total equity and liabilities | 10/49 | €825,769 | €783,683 | -€42,086 | -5.1% |
| Equity | 10/15 | €617,824 | €617,395 | -€429 | -0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €20,000 | +€20,000 | |
| Share premium | 1100/10 | - | €20,000 | +€20,000 | |
| Reserves | 13 | €102,000 | €102,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €468,655 | €468,226 | -€429 | -0.1% |
| Investment grants | 15 | €27,169 | €27,169 | = | 0.0% |
| Provisions and deferred taxes | 16 | €12,517 | €12,517 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,517 | €12,517 | = | 0.0% |
| Major repairs and maintenance | 162 | €10,000 | €10,000 | = | 0.0% |
| Environmental obligations | 163 | €2,517 | €2,517 | = | 0.0% |
| Amounts payable | 17/49 | €195,428 | €153,771 | -€41,657 | -21.3% |
| Amounts payable after more than one year | 17 | €116,790 | €82,093 | -€34,697 | -29.7% |
| Financial debts | 170/4 | €116,790 | €82,093 | -€34,697 | -29.7% |
| Amounts payable within one year | 42/48 | €78,638 | €71,678 | -€6,960 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €25,050 | €38,259 | +€13,209 | +52.7% |
| Trade debts | 44 | €7,141 | €31,554 | +€24,413 | +342% |
| Suppliers | 440/4 | €7,141 | €31,554 | +€24,413 | +342% |
| Taxes, remuneration and social security | 45 | €46,447 | €1,865 | -€44,582 | -96.0% |
| Taxes | 450/3 | €46,447 | €1,865 | -€44,582 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,835 | €16,835 | = | 0.0% |
| Other operating charges | 640/8 | €2,493 | €4,237 | +€1,744 | +70.0% |
| Gross operating margin | 9900 | €69,211 | €23,887 | -€45,324 | -65.5% |
| Operating profit (loss) | 9901 | €49,883 | €2,815 | -€47,068 | -94.4% |
| Financial income | 75/76B | €5,533 | €1,711 | -€3,822 | -69.1% |
| Recurring financial income | 75 | €5,533 | €1,711 | -€3,822 | -69.1% |
| Financial charges | 65/66B | €3,290 | €2,766 | -€524 | -15.9% |
| Recurring financial charges | 65 | €3,290 | €2,766 | -€524 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €52,126 | €1,760 | -€50,366 | -96.6% |
| Income taxes | 67/77 | €15,005 | €2,189 | -€12,816 | -85.4% |
| Profit (loss) for the period | 9904 | €37,121 | -€429 | -€37,550 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,121 | -€429 | -€37,550 |
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 27 October 2026 via checked.be.