EALD PARTNER: 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.
EALD PARTNER
Largest movements
- Receivables within one year +€103,501
up €103,501 (+630.0%), from €16,429 to €119,930
of which Trade receivables: +€100,491
- Cash +€19,668
up €19,668 (+8.4%), from €233,257 to €252,925
mainly Net result for the year (+€295,227) and Other debts (+€73,345)
- Other debts +€73,345
up €73,345 (+60.0%), from €122,326 to €195,671
- Tax, wage and social debts +€53,669
up €53,669 (+62.0%), from €86,612 to €140,281
of which Taxes: +€47,300
- Trade debts -€6,212
down €6,212 (-13.7%), from €45,362 to €39,150
- Gross operating margin +€184,190
up €184,190 (+27.4%), from €673,002 to €857,192
- Staff costs +€43,445
up €43,445 (+10.7%), from €406,276 to €449,721
- Taxes +€38,112
up €38,112 (+56.3%), from €67,754 to €105,866
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 | €264,392 | €385,539 | +€121,147 | +45.8% |
| Fixed assets | 21/28 | €7,226 | €6,555 | -€671 | -9.3% |
| Tangible fixed assets | 22/27 | €7,226 | €6,355 | -€871 | -12.1% |
| Plant, machinery and equipment | 23 | €529 | €2,017 | +€1,488 | +281.3% |
| Furniture and vehicles | 24 | €6,697 | €4,338 | -€2,359 | -35.2% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €257,166 | €378,984 | +€121,818 | +47.4% |
| Amounts receivable within one year | 40/41 | €16,429 | €119,930 | +€103,501 | +630.0% |
| Trade receivables | 40 | €10,048 | €110,539 | +€100,491 | +1000.1% |
| Other amounts receivable | 41 | €6,381 | €9,391 | +€3,010 | +47.2% |
| Cash at bank and in hand | 54/58 | €233,257 | €252,925 | +€19,668 | +8.4% |
| Deferred charges and accrued income | 490/1 | €7,480 | €6,129 | -€1,351 | -18.1% |
| Total equity and liabilities | 10/49 | €264,392 | €385,539 | +€121,147 | +45.8% |
| Equity | 10/15 | €10,092 | €10,093 | +€1 | 0.0% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Reserves | 13 | €30 | €30 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30 | €30 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30 | €30 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,762 | €9,763 | +€1 | 0.0% |
| Amounts payable | 17/49 | €254,300 | €375,446 | +€121,146 | +47.6% |
| Amounts payable within one year | 42/48 | €254,300 | €375,102 | +€120,802 | +47.5% |
| Trade debts | 44 | €45,362 | €39,150 | -€6,212 | -13.7% |
| Suppliers | 440/4 | €45,362 | €39,150 | -€6,212 | -13.7% |
| Taxes, remuneration and social security | 45 | €86,612 | €140,281 | +€53,669 | +62.0% |
| Taxes | 450/3 | €43,694 | €90,994 | +€47,300 | +108.3% |
| Remuneration and social security | 454/9 | €42,918 | €49,287 | +€6,369 | +14.8% |
| Other amounts payable | 47/48 | €122,326 | €195,671 | +€73,345 | +60.0% |
| Accrued charges and deferred income | 492/3 | - | €344 | +€344 | |
| Remuneration, social security and pensions | 62 | €406,276 | €449,721 | +€43,445 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,825 | €3,885 | +€60 | +1.6% |
| Other operating charges | 640/8 | €5,508 | €598 | -€4,910 | -89.1% |
| Non-recurring operating charges | 66A | €293 | - | -€293 | |
| Gross operating margin | 9900 | €673,002 | €857,192 | +€184,190 | +27.4% |
| Operating profit (loss) | 9901 | €257,100 | €402,988 | +€145,888 | +56.7% |
| Financial income | 75/76B | €130 | €113 | -€17 | -13.1% |
| Recurring financial income | 75 | €130 | €113 | -€17 | -13.1% |
| Financial charges | 65/66B | €1,664 | €2,008 | +€344 | +20.7% |
| Recurring financial charges | 65 | €1,664 | €2,008 | +€344 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €255,566 | €401,093 | +€145,527 | +56.9% |
| Income taxes | 67/77 | €67,754 | €105,866 | +€38,112 | +56.3% |
| Profit (loss) for the period | 9904 | €187,812 | €295,227 | +€107,415 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €187,812 | €295,227 | +€107,415 | +57.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.