EALAS: 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.
EALAS
Largest movements
- Tangible fixed assets +€14,826
up €14,826 (+68.4%), from €21,673 to €36,499
of which Land and buildings: +€25,485
- Receivables after one year -€13,485
down €13,485 (-100%), from €13,485 to €0
- Cash -€6,678
down €6,678 (-62.4%), from €10,706 to €4,027
mainly Investment in fixed assets (net) (-€28,881) and Trade debts (-€26,586)
- Receivables within one year -€1,372
down €1,372 (-1.9%), from €72,578 to €71,206
of which Trade receivables: -€7,333
- Trade debts -€26,586
down €26,586 (-60.8%), from €43,751 to €17,165
- Reserves +€10,124
up €10,124 (+17.5%), from €57,828 to €67,952
- Tax, wage and social debts +€9,758
up €9,758 (+74.7%), from €13,057 to €22,815
- Gross operating margin -€6,111
down €6,111 (-15.7%), from €39,038 to €32,927
- Taxes -€3,878
down €3,878 (-44.9%), from €8,642 to €4,764
- Financial charges +€923
up €923 (+191%), from €483 to €1,406
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 | €119,636 | €112,932 | -€6,704 | -5.6% |
| Fixed assets | 21/28 | €21,837 | €36,663 | +€14,826 | +67.9% |
| Tangible fixed assets | 22/27 | €21,673 | €36,499 | +€14,826 | +68.4% |
| Land and buildings | 22 | - | €25,485 | +€25,485 | |
| Plant, machinery and equipment | 23 | €7,979 | €2,958 | -€5,022 | -62.9% |
| Furniture and vehicles | 24 | €13,694 | €8,057 | -€5,637 | -41.2% |
| Financial fixed assets | 28 | €164 | €164 | = | 0.0% |
| Current assets | 29/58 | €97,799 | €76,269 | -€21,530 | -22.0% |
| Amounts receivable after more than one year | 29 | €13,485 | €0 | -€13,485 | -100% |
| Trade receivables | 290 | €13,485 | €0 | -€13,485 | -100% |
| Amounts receivable within one year | 40/41 | €72,578 | €71,206 | -€1,372 | -1.9% |
| Trade receivables | 40 | €40,188 | €32,855 | -€7,333 | -18.2% |
| Other amounts receivable | 41 | €32,390 | €38,351 | +€5,961 | +18.4% |
| Cash at bank and in hand | 54/58 | €10,706 | €4,027 | -€6,678 | -62.4% |
| Deferred charges and accrued income | 490/1 | €1,030 | €1,036 | +€5 | +0.5% |
| Total equity and liabilities | 10/49 | €119,636 | €112,932 | -€6,704 | -5.6% |
| Equity | 10/15 | €62,828 | €72,952 | +€10,124 | +16.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €57,828 | €67,952 | +€10,124 | +17.5% |
| Distributable reserves | 133 | €57,828 | €67,952 | +€10,124 | +17.5% |
| Amounts payable | 17/49 | €56,808 | €39,980 | -€16,829 | -29.6% |
| Amounts payable within one year | 42/48 | €56,808 | €39,980 | -€16,829 | -29.6% |
| Trade debts | 44 | €43,751 | €17,165 | -€26,586 | -60.8% |
| Suppliers | 440/4 | €43,751 | €17,165 | -€26,586 | -60.8% |
| Taxes, remuneration and social security | 45 | €13,057 | €22,815 | +€9,758 | +74.7% |
| Taxes | 450/3 | €13,057 | €22,815 | +€9,758 | +74.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,054 | €14,055 | +€1 | 0.0% |
| Other operating charges | 640/8 | €2,087 | €2,348 | +€261 | +12.5% |
| Non-recurring operating charges | 66A | - | €230 | +€230 | |
| Gross operating margin | 9900 | €39,038 | €32,927 | -€6,111 | -15.7% |
| Operating profit (loss) | 9901 | €22,896 | €16,294 | -€6,603 | -28.8% |
| Financial income | 75/76B | €11 | €0 | -€11 | -98.5% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -98.5% |
| Financial charges | 65/66B | €483 | €1,406 | +€923 | +191% |
| Recurring financial charges | 65 | €483 | €1,406 | +€923 | +191% |
| Profit (loss) for the period before taxes | 9903 | €22,425 | €14,888 | -€7,537 | -33.6% |
| Income taxes | 67/77 | €8,642 | €4,764 | -€3,878 | -44.9% |
| Profit (loss) for the period | 9904 | €13,783 | €10,124 | -€3,659 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,783 | €10,124 | -€3,659 | -26.5% |
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 25 October 2026 via checked.be.