Eagle Concept: 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.
Eagle Concept
Largest movements
- Cash +€34,627
up €34,627 (+692.3%), from €5,001 to €39,628
mainly Net result for the year (+€26,076) and Tax, wage and social debts (+€6,862)
- Stocks and contracts +€3,916
new in 2024: €3,916
- Deferred charges and accrued income -€2,328
no longer reported in 2024 (was €2,328)
- Tangible fixed assets -€2,193
no longer reported in 2024 (was €2,193)
- Profit (loss) carried forward +€26,076
up €26,076, from -€23,811 to €2,265
- Tax, wage and social debts +€6,862
up €6,862 (+387.9%), from €1,769 to €8,631
- Trade debts +€1,084
up €1,084 (+18.3%), from €5,915 to €6,999
- Gross operating margin +€39,780
up €39,780 (+677.9%), from €5,868 to €45,648
- Other operating charges +€16,183
up €16,183 (+6003.6%), from €270 to €16,453
- Depreciation -€6,190
down €6,190 (-73.8%), from €8,382 to €2,193
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,522 | €43,545 | +€34,022 | +357.3% |
| Fixed assets | 21/28 | €2,193 | - | -€2,193 | |
| Tangible fixed assets | 22/27 | €2,193 | - | -€2,193 | |
| Plant, machinery and equipment | 23 | €2,193 | - | -€2,193 | |
| Current assets | 29/58 | €7,330 | €43,545 | +€36,215 | +494.1% |
| Stocks and contracts in progress | 3 | - | €3,916 | +€3,916 | |
| Stocks | 30/36 | - | €3,916 | +€3,916 | |
| Cash at bank and in hand | 54/58 | €5,001 | €39,628 | +€34,627 | +692.3% |
| Deferred charges and accrued income | 490/1 | €2,328 | - | -€2,328 | |
| Total equity and liabilities | 10/49 | €9,522 | €43,545 | +€34,022 | +357.3% |
| Equity | 10/15 | -€23,811 | €2,265 | +€26,076 | |
| Profit (loss) carried forward | 14 | -€23,811 | €2,265 | +€26,076 | |
| Amounts payable | 17/49 | €33,333 | €41,280 | +€7,946 | +23.8% |
| Amounts payable within one year | 42/48 | €33,333 | €41,280 | +€7,946 | +23.8% |
| Trade debts | 44 | €5,915 | €6,999 | +€1,084 | +18.3% |
| Suppliers | 440/4 | €5,915 | €6,999 | +€1,084 | +18.3% |
| Taxes, remuneration and social security | 45 | €1,769 | €8,631 | +€6,862 | +387.9% |
| Taxes | 450/3 | €1,769 | €8,631 | +€6,862 | +387.9% |
| Other amounts payable | 47/48 | €25,650 | €25,650 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,382 | €2,193 | -€6,190 | -73.8% |
| Other operating charges | 640/8 | €270 | €16,453 | +€16,183 | +6003.6% |
| Gross operating margin | 9900 | €5,868 | €45,648 | +€39,780 | +677.9% |
| Operating profit (loss) | 9901 | -€2,784 | €27,002 | +€29,786 | |
| Financial charges | 65/66B | €832 | €926 | +€94 | +11.3% |
| Recurring financial charges | 65 | €832 | €926 | +€94 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,616 | €26,076 | +€29,692 | |
| Profit (loss) for the period | 9904 | -€3,616 | €26,076 | +€29,692 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,616 | €26,076 | +€29,692 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.