EACTIS: what changed
Two fiscal 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.
EACTIS
Largest movements
- Current investments +€63,123
up €63,123 (+17.2%), from €366,767 to €429,890
- Tangible fixed assets -€14,120
down €14,120 (-5.6%), from €254,209 to €240,089
of which Land and buildings: -€11,463
- Other debts +€66,400
up €66,400 (+78.0%), from €85,172 to €151,572
- Debts after one year -€20,267
down €20,267 (-59.8%), from €33,892 to €13,625
- Gross operating margin +€26,275
up €26,275 (+30.3%), from €86,724 to €112,999
- Financial income +€7,065
up €7,065 (+60.2%), from €11,744 to €18,809
- Taxes +€6,597
up €6,597 (+28.4%), from €23,205 to €29,802
- Depreciation -€1,441
down €1,441 (-9.3%), from €15,561 to €14,120
- Financial charges +€1,198
up €1,198 (+131.5%), from €911 to €2,109
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 | €710,656 | €754,010 | +€43,354 | +6.1% |
| Fixed assets | 21/28 | €289,509 | €275,389 | -€14,120 | -4.9% |
| Tangible fixed assets | 22/27 | €254,209 | €240,089 | -€14,120 | -5.6% |
| Land and buildings | 22 | €251,552 | €240,089 | -€11,463 | -4.6% |
| Furniture and vehicles | 24 | €2,657 | - | -€2,657 | |
| Financial fixed assets | 28 | €35,300 | €35,300 | = | 0.0% |
| Current assets | 29/58 | €421,147 | €478,621 | +€57,474 | +13.6% |
| Amounts receivable within one year | 40/41 | €29,969 | €29,727 | -€242 | -0.8% |
| Trade receivables | 40 | €21,469 | €21,227 | -€242 | -1.1% |
| Other amounts receivable | 41 | €8,500 | €8,500 | = | 0.0% |
| Current investments | 50/53 | €366,767 | €429,890 | +€63,123 | +17.2% |
| Cash at bank and in hand | 54/58 | €24,411 | €19,004 | -€5,407 | -22.1% |
| Total equity and liabilities | 10/49 | €710,656 | €754,010 | +€43,354 | +6.1% |
| Equity | 10/15 | €542,540 | €545,529 | +€2,989 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €531,970 | €534,470 | +€2,500 | +0.5% |
| Distributable reserves | 133 | €531,970 | €534,470 | +€2,500 | +0.5% |
| Profit (loss) carried forward | 14 | €4,370 | €4,859 | +€489 | +11.2% |
| Amounts payable | 17/49 | €168,116 | €208,481 | +€40,365 | +24.0% |
| Amounts payable after more than one year | 17 | €33,892 | €13,625 | -€20,267 | -59.8% |
| Financial debts | 170/4 | €33,892 | €13,625 | -€20,267 | -59.8% |
| Amounts payable within one year | 42/48 | €134,224 | €194,856 | +€60,632 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | €20,065 | €20,267 | +€202 | +1.0% |
| Trade debts | 44 | €3,894 | €3,760 | -€134 | -3.4% |
| Suppliers | 440/4 | €3,894 | €3,760 | -€134 | -3.4% |
| Taxes, remuneration and social security | 45 | €25,093 | €19,257 | -€5,836 | -23.3% |
| Taxes | 450/3 | €25,093 | €19,257 | -€5,836 | -23.3% |
| Other amounts payable | 47/48 | €85,172 | €151,572 | +€66,400 | +78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,561 | €14,120 | -€1,441 | -9.3% |
| Other operating charges | 640/8 | €3,215 | €2,788 | -€427 | -13.3% |
| Gross operating margin | 9900 | €86,724 | €112,999 | +€26,275 | +30.3% |
| Operating profit (loss) | 9901 | €67,948 | €96,091 | +€28,143 | +41.4% |
| Financial income | 75/76B | €11,744 | €18,809 | +€7,065 | +60.2% |
| Recurring financial income | 75 | €11,744 | €18,809 | +€7,065 | +60.2% |
| Financial charges | 65/66B | €911 | €2,109 | +€1,198 | +131.5% |
| Recurring financial charges | 65 | €911 | €2,109 | +€1,198 | +131.5% |
| Profit (loss) for the period before taxes | 9903 | €78,781 | €112,791 | +€34,010 | +43.2% |
| Income taxes | 67/77 | €23,205 | €29,802 | +€6,597 | +28.4% |
| Profit (loss) for the period | 9904 | €55,576 | €82,989 | +€27,413 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,576 | €82,989 | +€27,413 | +49.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.