EAGLE IT: 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.
EAGLE IT
Largest movements
- Cash +€120,250
up €120,250 (+104.8%), from €114,776 to €235,026
mainly Net result for the year (+€105,135) and Accrued charges and deferred income (+€89,339)
- Receivables within one year +€58,808
up €58,808 (+34.9%), from €168,288 to €227,096
of which Trade receivables: +€58,744
- Intangible fixed assets -€10,957
down €10,957 (-42.6%), from €25,709 to €14,753
- Deferred charges and accrued income -€6,728
down €6,728 (-22.6%), from €29,705 to €22,977
- Stocks and contracts -€5,300
down €5,300 (-29.9%), from €17,732 to €12,432
- Profit (loss) carried forward +€105,135
up €105,135 (+36.3%), from -€289,434 to -€184,299
- Accrued charges and deferred income +€89,339
up €89,339 (+42.6%), from €209,697 to €299,036
- Debts after one year -€44,820
down €44,820 (-26.5%), from €169,052 to €124,232
- Current portion of long-term debt +€33,170
up €33,170 (+271.0%), from €12,241 to €45,411
- Trade debts -€30,429
down €30,429 (-20.8%), from €145,945 to €115,515
- Staff costs -€83,196
down €83,196 (-19.8%), from €419,873 to €336,677
- Gross operating margin -€10,955
down €10,955 (-2.3%), from €476,695 to €465,740
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 | €370,601 | €524,925 | +€154,324 | +41.6% |
| Fixed assets | 21/28 | €40,099 | €27,394 | -€12,705 | -31.7% |
| Intangible fixed assets | 21 | €25,709 | €14,753 | -€10,957 | -42.6% |
| Tangible fixed assets | 22/27 | €8,140 | €6,391 | -€1,749 | -21.5% |
| Plant, machinery and equipment | 23 | €713 | €3,687 | +€2,975 | +417.4% |
| Furniture and vehicles | 24 | €7,232 | €2,704 | -€4,529 | -62.6% |
| Other tangible fixed assets | 26 | €195 | - | -€195 | |
| Financial fixed assets | 28 | €6,250 | €6,250 | = | 0.0% |
| Current assets | 29/58 | €330,502 | €497,531 | +€167,029 | +50.5% |
| Stocks and contracts in progress | 3 | €17,732 | €12,432 | -€5,300 | -29.9% |
| Stocks | 30/36 | €17,732 | €12,432 | -€5,300 | -29.9% |
| Amounts receivable within one year | 40/41 | €168,288 | €227,096 | +€58,808 | +34.9% |
| Trade receivables | 40 | €167,901 | €226,644 | +€58,744 | +35.0% |
| Other amounts receivable | 41 | €387 | €451 | +€64 | +16.5% |
| Cash at bank and in hand | 54/58 | €114,776 | €235,026 | +€120,250 | +104.8% |
| Deferred charges and accrued income | 490/1 | €29,705 | €22,977 | -€6,728 | -22.6% |
| Total equity and liabilities | 10/49 | €370,601 | €524,925 | +€154,324 | +41.6% |
| Equity | 10/15 | -€264,281 | -€159,146 | +€105,135 | +39.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €6,603 | €6,603 | = | 0.0% |
| Distributable reserves | 133 | €6,603 | €6,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€289,434 | -€184,299 | +€105,135 | +36.3% |
| Amounts payable | 17/49 | €634,882 | €684,071 | +€49,189 | +7.7% |
| Amounts payable after more than one year | 17 | €169,052 | €124,232 | -€44,820 | -26.5% |
| Financial debts | 170/4 | €169,052 | €124,232 | -€44,820 | -26.5% |
| Amounts payable within one year | 42/48 | €256,133 | €260,803 | +€4,670 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €12,241 | €45,411 | +€33,170 | +271.0% |
| Financial debts | 43 | €15,006 | €12,989 | -€2,017 | -13.4% |
| Credit institutions | 430/8 | €15,006 | €12,989 | -€2,017 | -13.4% |
| Trade debts | 44 | €145,945 | €115,515 | -€30,429 | -20.8% |
| Suppliers | 440/4 | €145,945 | €115,515 | -€30,429 | -20.8% |
| Taxes, remuneration and social security | 45 | €82,327 | €85,661 | +€3,334 | +4.0% |
| Taxes | 450/3 | €38,662 | €50,387 | +€11,726 | +30.3% |
| Remuneration and social security | 454/9 | €43,666 | €35,274 | -€8,392 | -19.2% |
| Other amounts payable | 47/48 | €614 | €1,227 | +€613 | +99.8% |
| Accrued charges and deferred income | 492/3 | €209,697 | €299,036 | +€89,339 | +42.6% |
| Remuneration, social security and pensions | 62 | €419,873 | €336,677 | -€83,196 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,291 | €16,010 | -€281 | -1.7% |
| Other operating charges | 640/8 | €5,490 | €5,573 | +€83 | +1.5% |
| Gross operating margin | 9900 | €476,695 | €465,740 | -€10,955 | -2.3% |
| Operating profit (loss) | 9901 | €35,041 | €107,480 | +€72,439 | +206.7% |
| Financial income | 75/76B | €3,864 | €1,073 | -€2,792 | -72.2% |
| Recurring financial income | 75 | €3,864 | €1,073 | -€2,792 | -72.2% |
| Financial charges | 65/66B | €3,718 | €2,908 | -€810 | -21.8% |
| Recurring financial charges | 65 | €3,718 | €2,908 | -€810 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €35,187 | €105,645 | +€70,458 | +200.2% |
| Income taxes | 67/77 | €453 | €510 | +€56 | +12.4% |
| Profit (loss) for the period | 9904 | €34,734 | €105,135 | +€70,401 | +202.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,734 | €105,135 | +€70,401 | +202.7% |
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 11 October 2026 via checked.be.