EANO: 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.
EANO
Largest movements
- Cash +€4,793
up €4,793 (+21.5%), from €22,327 to €27,119
mainly Net result for the year (+€4,752) and Depreciation (+€2,036)
- Tangible fixed assets -€849
down €849 (-19.4%), from €4,377 to €3,528
of which Land and buildings: -€559
- Receivables within one year +€471
new in 2025: €471
of which Trade receivables: +€445
- Reserves +€3,919
up €3,919 (+52.4%), from €7,479 to €11,398
of which Distributable reserves: +€3,919
- Trade debts -€1,827
down €1,827 (-65.5%), from €2,792 to €964
- Other debts +€1,804
up €1,804 (+81.5%), from €2,214 to €4,017
- Gross operating margin -€1,168
down €1,168 (-9.1%), from €12,877 to €11,709
- Financial charges -€540
down €540 (-31.0%), from €1,742 to €1,202
- Staff costs +€478
new in 2025: €478
- Taxes -€309
down €309 (-10.6%), from €2,923 to €2,614
- Financial income +€216
up €216 (+126.2%), from €171 to €386
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 | €30,432 | €34,577 | +€4,145 | +13.6% |
| Fixed assets | 21/28 | €4,887 | €4,038 | -€849 | -17.4% |
| Tangible fixed assets | 22/27 | €4,377 | €3,528 | -€849 | -19.4% |
| Land and buildings | 22 | €1,537 | €979 | -€559 | -36.3% |
| Furniture and vehicles | 24 | €2,839 | €2,549 | -€290 | -10.2% |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €25,545 | €30,539 | +€4,994 | +19.5% |
| Amounts receivable within one year | 40/41 | - | €471 | +€471 | |
| Trade receivables | 40 | - | €445 | +€445 | |
| Other amounts receivable | 41 | - | €26 | +€26 | |
| Cash at bank and in hand | 54/58 | €22,327 | €27,119 | +€4,793 | +21.5% |
| Deferred charges and accrued income | 490/1 | €3,218 | €2,948 | -€270 | -8.4% |
| Total equity and liabilities | 10/49 | €30,432 | €34,577 | +€4,145 | +13.6% |
| Equity | 10/15 | €24,897 | €28,816 | +€3,919 | +15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,479 | €11,398 | +€3,919 | +52.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €5,479 | €9,398 | +€3,919 | +71.5% |
| Profit (loss) carried forward | 14 | €11,218 | €11,218 | = | 0.0% |
| Amounts payable | 17/49 | €5,535 | €5,761 | +€226 | +4.1% |
| Amounts payable after more than one year | 17 | €255 | €255 | = | 0.0% |
| Other amounts payable | 178/9 | €255 | €255 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,280 | €5,506 | +€226 | +4.3% |
| Trade debts | 44 | €2,792 | €964 | -€1,827 | -65.5% |
| Suppliers | 440/4 | €2,792 | €964 | -€1,827 | -65.5% |
| Taxes, remuneration and social security | 45 | €275 | €525 | +€250 | +91.0% |
| Taxes | 450/3 | €275 | €525 | +€250 | +91.0% |
| Other amounts payable | 47/48 | €2,214 | €4,017 | +€1,804 | +81.5% |
| Remuneration, social security and pensions | 62 | - | €478 | +€478 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,059 | €2,036 | -€23 | -1.1% |
| Other operating charges | 640/8 | €844 | €1,014 | +€170 | +20.1% |
| Gross operating margin | 9900 | €12,877 | €11,709 | -€1,168 | -9.1% |
| Operating profit (loss) | 9901 | €9,974 | €8,182 | -€1,792 | -18.0% |
| Financial income | 75/76B | €171 | €386 | +€216 | +126.2% |
| Recurring financial income | 75 | €171 | €386 | +€216 | +126.2% |
| Financial charges | 65/66B | €1,742 | €1,202 | -€540 | -31.0% |
| Recurring financial charges | 65 | €1,742 | €1,202 | -€540 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €8,403 | €7,366 | -€1,037 | -12.3% |
| Income taxes | 67/77 | €2,923 | €2,614 | -€309 | -10.6% |
| Profit (loss) for the period | 9904 | €5,479 | €4,752 | -€727 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,479 | €4,752 | -€727 | -13.3% |
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 3 October 2026 via checked.be.