"EAP Solutions": 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.
"EAP Solutions"
Largest movements
- Receivables within one year -€129,681
down €129,681 (-82.1%), from €157,877 to €28,196
of which Other amounts receivable: -€104,991
- Cash +€12,266
up €12,266 (+73.9%), from €16,600 to €28,867
mainly Receivables within one year (+€129,681) and Current investments (+€4,914)
- Tangible fixed assets +€7,992
new in 2025: €7,992
of which Furniture and vehicles: +€6,207
- Current investments -€4,914
down €4,914 (-10.9%), from €45,037 to €40,123
- Deferred charges and accrued income +€4,378
up €4,378 (+49.1%), from €8,920 to €13,299
- Other debts -€77,662
down €77,662 (-86.3%), from €89,989 to €12,327
- Tax, wage and social debts -€23,925
down €23,925 (-61.8%), from €38,695 to €14,769
- Reserves -€8,506
down €8,506 (-9.0%), from €94,341 to €85,835
- Financial charges +€57,240
up €57,240 (+29397.7%), from €195 to €57,435
- Gross operating margin -€35,044
down €35,044 (-27.8%), from €126,239 to €91,196
- Taxes -€24,138
down €24,138 (-88.7%), from €27,217 to €3,079
- Write-downs +€6,702
up €6,702, from -€6,702 to €0
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 | €228,434 | €118,477 | -€109,958 | -48.1% |
| Fixed assets | 21/28 | - | €7,992 | +€7,992 | |
| Tangible fixed assets | 22/27 | - | €7,992 | +€7,992 | |
| Plant, machinery and equipment | 23 | - | €1,785 | +€1,785 | |
| Furniture and vehicles | 24 | - | €6,207 | +€6,207 | |
| Current assets | 29/58 | €228,434 | €110,484 | -€117,950 | -51.6% |
| Amounts receivable within one year | 40/41 | €157,877 | €28,196 | -€129,681 | -82.1% |
| Trade receivables | 40 | €40,928 | €16,239 | -€24,690 | -60.3% |
| Other amounts receivable | 41 | €116,948 | €11,957 | -€104,991 | -89.8% |
| Current investments | 50/53 | €45,037 | €40,123 | -€4,914 | -10.9% |
| Cash at bank and in hand | 54/58 | €16,600 | €28,867 | +€12,266 | +73.9% |
| Deferred charges and accrued income | 490/1 | €8,920 | €13,299 | +€4,378 | +49.1% |
| Total equity and liabilities | 10/49 | €228,434 | €118,477 | -€109,958 | -48.1% |
| Equity | 10/15 | €99,341 | €90,835 | -€8,506 | -8.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €94,341 | €85,835 | -€8,506 | -9.0% |
| Distributable reserves | 133 | €94,341 | €85,835 | -€8,506 | -9.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €129,093 | €27,641 | -€101,452 | -78.6% |
| Amounts payable within one year | 42/48 | €129,093 | €27,641 | -€101,452 | -78.6% |
| Financial debts | 43 | - | €12 | +€12 | |
| Credit institutions | 430/8 | - | €12 | +€12 | |
| Trade debts | 44 | €409 | €533 | +€124 | +30.3% |
| Suppliers | 440/4 | €409 | €533 | +€124 | +30.3% |
| Taxes, remuneration and social security | 45 | €38,695 | €14,769 | -€23,925 | -61.8% |
| Taxes | 450/3 | €38,695 | €14,769 | -€23,925 | -61.8% |
| Other amounts payable | 47/48 | €89,989 | €12,327 | -€77,662 | -86.3% |
| Non-recurring operating income | 76A | €1,298 | €0 | -€1,298 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,207 | +€1,207 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,702 | €0 | +€6,702 | |
| Other operating charges | 640/8 | €1,101 | €1,003 | -€99 | -9.0% |
| Non-recurring operating charges | 66A | €14,511 | €27,391 | +€12,879 | +88.8% |
| Gross operating margin | 9900 | €126,239 | €91,196 | -€35,044 | -27.8% |
| Operating profit (loss) | 9901 | €117,329 | €61,595 | -€55,734 | -47.5% |
| Financial income | 75/76B | €72 | €126 | +€54 | +74.2% |
| Recurring financial income | 75 | €72 | €126 | +€54 | +74.2% |
| Financial charges | 65/66B | €195 | €57,435 | +€57,240 | +29397.7% |
| Recurring financial charges | 65 | €195 | €57,435 | +€57,240 | +29397.7% |
| Profit (loss) for the period before taxes | 9903 | €117,207 | €4,286 | -€112,921 | -96.3% |
| Income taxes | 67/77 | €27,217 | €3,079 | -€24,138 | -88.7% |
| Profit (loss) for the period | 9904 | €89,989 | €1,207 | -€88,783 | -98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €89,989 | €1,207 | -€88,783 | -98.7% |
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 10 October 2026 via checked.be.