EAMONN BATES MANAGEMENT SERVICES: 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.
EAMONN BATES MANAGEMENT SERVICES
Largest movements
- Receivables within one year -€40,338
down €40,338 (-40.1%), from €100,502 to €60,164
of which Other amounts receivable: -€36,982
- Cash +€36,457
up €36,457 (+255%), from €14,313 to €50,770
mainly Net result for the year (+€96,298) and Receivables within one year (+€40,338)
- Tangible fixed assets +€6,818
up €6,818 (+38.0%), from €17,919 to €24,736
of which Furniture and vehicles: +€7,315
- Deferred charges and accrued income +€1,514
up €1,514 (+31,283%), from €5 to €1,519
- Other debts +€36,000
up €36,000 (+60.0%), from €60,000 to €96,000
- Current portion of long-term debt -€22,318
down €22,318 (-81.3%), from €27,439 to €5,121
- Debts after one year -€5,121
no longer reported in 2025 (was €5,121)
- Trade debts -€3,503
down €3,503 (-31.1%), from €11,260 to €7,757
- Other operating charges -€95,881
down €95,881 (-99.6%), from €96,280 to €400
- Gross operating margin -€43,097
down €43,097 (-25.1%), from €171,931 to €128,834
- Taxes +€17,363
up €17,363 (+116%), from €14,953 to €32,317
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 | €132,738 | €137,189 | +€4,451 | +3.4% |
| Fixed assets | 21/28 | €17,919 | €24,736 | +€6,818 | +38.0% |
| Tangible fixed assets | 22/27 | €17,919 | €24,736 | +€6,818 | +38.0% |
| Plant, machinery and equipment | 23 | €1,528 | €1,030 | -€498 | -32.6% |
| Furniture and vehicles | 24 | €16,391 | €23,706 | +€7,315 | +44.6% |
| Current assets | 29/58 | €114,820 | €112,453 | -€2,367 | -2.1% |
| Amounts receivable within one year | 40/41 | €100,502 | €60,164 | -€40,338 | -40.1% |
| Trade receivables | 40 | €18,362 | €15,006 | -€3,356 | -18.3% |
| Other amounts receivable | 41 | €82,140 | €45,158 | -€36,982 | -45.0% |
| Cash at bank and in hand | 54/58 | €14,313 | €50,770 | +€36,457 | +255% |
| Deferred charges and accrued income | 490/1 | €5 | €1,519 | +€1,514 | +31,283% |
| Total equity and liabilities | 10/49 | €132,738 | €137,189 | +€4,451 | +3.4% |
| Equity | 10/15 | €21,110 | €21,407 | +€298 | +1.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €650 | €947 | +€298 | +45.8% |
| Amounts payable | 17/49 | €111,629 | €115,782 | +€4,153 | +3.7% |
| Amounts payable after more than one year | 17 | €5,121 | - | -€5,121 | |
| Financial debts | 170/4 | €5,121 | - | -€5,121 | |
| Amounts payable within one year | 42/48 | €106,508 | €115,782 | +€9,274 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €27,439 | €5,121 | -€22,318 | -81.3% |
| Trade debts | 44 | €11,260 | €7,757 | -€3,503 | -31.1% |
| Suppliers | 440/4 | €11,260 | €7,757 | -€3,503 | -31.1% |
| Taxes, remuneration and social security | 45 | €7,809 | €6,904 | -€904 | -11.6% |
| Taxes | 450/3 | €7,809 | €6,904 | -€904 | -11.6% |
| Other amounts payable | 47/48 | €60,000 | €96,000 | +€36,000 | +60.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,482 | €2,503 | +€21 | +0.8% |
| Other operating charges | 640/8 | €96,280 | €400 | -€95,881 | -99.6% |
| Gross operating margin | 9900 | €171,931 | €128,834 | -€43,097 | -25.1% |
| Operating profit (loss) | 9901 | €73,169 | €125,932 | +€52,763 | +72.1% |
| Financial income | 75/76B | €3,359 | €3,202 | -€156 | -4.7% |
| Recurring financial income | 75 | €3,359 | €3,202 | -€156 | -4.7% |
| Financial charges | 65/66B | €1,770 | €520 | -€1,251 | -70.6% |
| Recurring financial charges | 65 | €1,770 | €520 | -€1,251 | -70.6% |
| Profit (loss) for the period before taxes | 9903 | €74,757 | €128,614 | +€53,857 | +72.0% |
| Income taxes | 67/77 | €14,953 | €32,317 | +€17,363 | +116% |
| Profit (loss) for the period | 9904 | €59,804 | €96,298 | +€36,494 | +61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,804 | €96,298 | +€36,494 | +61.0% |
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 20 October 2026 via checked.be.