EACC: 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.
EACC
Largest movements
- Cash -€63,002
down €63,002 (-57.2%), from €110,180 to €47,178
mainly Contributions, distributions and other (-€119,400) and Receivables within one year (-€14,622)
- Tangible fixed assets -€16,899
down €16,899 (-48.6%), from €34,771 to €17,872
of which Leasing and similar rights: -€14,338
- Receivables within one year +€14,622
new in 2025: €14,622
- Deferred charges and accrued income -€3,180
down €3,180 (-52.0%), from €6,111 to €2,931
- Reserves -€84,998
down €84,998 (-99.6%), from €85,379 to €381
- Other debts +€33,978
up €33,978 (+6339.2%), from €536 to €34,514
- Debts after one year -€11,401
no longer reported in 2025 (was €11,401)
- Current portion of long-term debt -€3,323
down €3,323 (-22.6%), from €14,724 to €11,401
- Trade debts -€1,790
down €1,790 (-89.1%), from €2,009 to €219
- Gross operating margin -€5,168
down €5,168 (-7.4%), from €69,982 to €64,814
- Taxes +€4,117
up €4,117 (+63.0%), from €6,535 to €10,652
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.
Cash bridge derived
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 | €151,346 | €82,603 | -€68,743 | -45.4% |
| Fixed assets | 21/28 | €34,771 | €17,872 | -€16,899 | -48.6% |
| Tangible fixed assets | 22/27 | €34,771 | €17,872 | -€16,899 | -48.6% |
| Furniture and vehicles | 24 | €10,140 | €7,579 | -€2,561 | -25.3% |
| Leasing and similar rights | 25 | €24,631 | €10,293 | -€14,338 | -58.2% |
| Current assets | 29/58 | €116,575 | €64,731 | -€51,844 | -44.5% |
| Amounts receivable after more than one year | 29 | €284 | - | -€284 | |
| Trade receivables | 290 | €284 | - | -€284 | |
| Amounts receivable within one year | 40/41 | - | €14,622 | +€14,622 | |
| Trade receivables | 40 | - | €14,622 | +€14,622 | |
| Cash at bank and in hand | 54/58 | €110,180 | €47,178 | -€63,002 | -57.2% |
| Deferred charges and accrued income | 490/1 | €6,111 | €2,931 | -€3,180 | -52.0% |
| Total equity and liabilities | 10/49 | €151,346 | €82,603 | -€68,743 | -45.4% |
| Equity | 10/15 | €100,379 | €15,381 | -€84,998 | -84.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €85,379 | €381 | -€84,998 | -99.6% |
| Distributable reserves | 133 | €85,379 | €381 | -€84,998 | -99.6% |
| Amounts payable | 17/49 | €50,967 | €67,222 | +€16,255 | +31.9% |
| Amounts payable after more than one year | 17 | €11,401 | - | -€11,401 | |
| Financial debts | 170/4 | €11,401 | - | -€11,401 | |
| Amounts payable within one year | 42/48 | €39,566 | €67,222 | +€27,656 | +69.9% |
| Current portion of amounts payable after more than one year | 42 | €14,724 | €11,401 | -€3,323 | -22.6% |
| Trade debts | 44 | €2,009 | €219 | -€1,790 | -89.1% |
| Suppliers | 440/4 | €2,009 | €219 | -€1,790 | -89.1% |
| Taxes, remuneration and social security | 45 | €22,297 | €21,088 | -€1,209 | -5.4% |
| Taxes | 450/3 | €22,297 | €21,088 | -€1,209 | -5.4% |
| Other amounts payable | 47/48 | €536 | €34,514 | +€33,978 | +6339.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,481 | €16,899 | +€418 | +2.5% |
| Other operating charges | 640/8 | €1,631 | €2,091 | +€460 | +28.2% |
| Non-recurring operating charges | 66A | €63 | - | -€63 | |
| Gross operating margin | 9900 | €69,982 | €64,814 | -€5,168 | -7.4% |
| Operating profit (loss) | 9901 | €51,807 | €45,824 | -€5,983 | -11.5% |
| Financial income | 75/76B | €65 | €168 | +€103 | +158.5% |
| Recurring financial income | 75 | €65 | €168 | +€103 | +158.5% |
| Financial charges | 65/66B | €1,506 | €938 | -€568 | -37.7% |
| Recurring financial charges | 65 | €1,506 | €938 | -€568 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €50,366 | €45,054 | -€5,312 | -10.5% |
| Income taxes | 67/77 | €6,535 | €10,652 | +€4,117 | +63.0% |
| Profit (loss) for the period | 9904 | €43,831 | €34,402 | -€9,429 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,831 | €34,402 | -€9,429 | -21.5% |
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 12 October 2026 via checked.be.