EAR-IT: 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.
EAR-IT
Largest movements
- Tangible fixed assets +€15,821
up €15,821 (+95.8%), from €16,511 to €32,332
of which Plant, machinery and equipment: +€19,204
- Cash -€14,395
no longer reported in 2025 (was €14,395)
mainly Investment in fixed assets (net) (-€23,537) and Tax, wage and social debts (-€16,049)
- Receivables within one year +€10,617
up €10,617 (+9.5%), from €111,594 to €122,211
of which Other amounts receivable: +€12,174
- Deferred charges and accrued income +€2,433
up €2,433 (+646%), from €377 to €2,810
- Reserves +€16,881
up €16,881 (+29.0%), from €58,182 to €75,063
of which Distributable reserves: +€16,881
- Tax, wage and social debts -€16,049
down €16,049 (-70.9%), from €22,640 to €6,591
- Debts after one year +€10,903
up €10,903 (+168%), from €6,500 to €17,403
- Trade debts -€5,124
down €5,124 (-30.5%), from €16,778 to €11,654
- Short-term financial debts +€4,265
new in 2025: €4,265
- Gross operating margin +€17,965
up €17,965 (+134%), from €13,363 to €31,328
- Taxes +€4,522
up €4,522 (+117%), from €3,866 to €8,388
- Depreciation +€4,521
up €4,521 (+142%), from €3,194 to €7,715
- Financial charges +€1,137
up €1,137 (+91.1%), from €1,248 to €2,384
- Other operating charges -€1,085
down €1,085 (-50.4%), from €2,155 to €1,070
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 | €142,907 | €157,383 | +€14,476 | +10.1% |
| Fixed assets | 21/28 | €16,541 | €32,362 | +€15,821 | +95.6% |
| Tangible fixed assets | 22/27 | €16,511 | €32,332 | +€15,821 | +95.8% |
| Plant, machinery and equipment | 23 | €8,996 | €28,201 | +€19,204 | +213% |
| Furniture and vehicles | 24 | €7,515 | €4,132 | -€3,383 | -45.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €126,366 | €125,020 | -€1,345 | -1.1% |
| Amounts receivable within one year | 40/41 | €111,594 | €122,211 | +€10,617 | +9.5% |
| Trade receivables | 40 | €24,142 | €22,585 | -€1,557 | -6.4% |
| Other amounts receivable | 41 | €87,452 | €99,626 | +€12,174 | +13.9% |
| Cash at bank and in hand | 54/58 | €14,395 | - | -€14,395 | |
| Deferred charges and accrued income | 490/1 | €377 | €2,810 | +€2,433 | +646% |
| Total equity and liabilities | 10/49 | €142,907 | €157,383 | +€14,476 | +10.1% |
| Equity | 10/15 | €96,988 | €113,869 | +€16,881 | +17.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €58,182 | €75,063 | +€16,881 | +29.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,080 | €2,080 | = | 0.0% |
| Distributable reserves | 133 | €54,243 | €71,123 | +€16,881 | +31.1% |
| Profit (loss) carried forward | 14 | €20,214 | €20,214 | = | 0.0% |
| Amounts payable | 17/49 | €45,918 | €43,514 | -€2,405 | -5.2% |
| Amounts payable after more than one year | 17 | €6,500 | €17,403 | +€10,903 | +168% |
| Financial debts | 170/4 | €6,500 | €17,403 | +€10,903 | +168% |
| Amounts payable within one year | 42/48 | €39,418 | €26,111 | -€13,307 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | - | €3,600 | +€3,600 | |
| Financial debts | 43 | - | €4,265 | +€4,265 | |
| Credit institutions | 430/8 | - | €4,265 | +€4,265 | |
| Trade debts | 44 | €16,778 | €11,654 | -€5,124 | -30.5% |
| Suppliers | 440/4 | €16,778 | €11,654 | -€5,124 | -30.5% |
| Taxes, remuneration and social security | 45 | €22,640 | €6,591 | -€16,049 | -70.9% |
| Taxes | 450/3 | €22,640 | €6,591 | -€16,049 | -70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,194 | €7,715 | +€4,521 | +142% |
| Other operating charges | 640/8 | €2,155 | €1,070 | -€1,085 | -50.4% |
| Gross operating margin | 9900 | €13,363 | €31,328 | +€17,965 | +134% |
| Operating profit (loss) | 9901 | €8,014 | €22,544 | +€14,530 | +181% |
| Financial income | 75/76B | €5,505 | €5,109 | -€395 | -7.2% |
| Recurring financial income | 75 | €5,505 | €5,109 | -€395 | -7.2% |
| Financial charges | 65/66B | €1,248 | €2,384 | +€1,137 | +91.1% |
| Recurring financial charges | 65 | €1,248 | €2,384 | +€1,137 | +91.1% |
| Profit (loss) for the period before taxes | 9903 | €12,271 | €25,269 | +€12,998 | +106% |
| Income taxes | 67/77 | €3,866 | €8,388 | +€4,522 | +117% |
| Profit (loss) for the period | 9904 | €8,405 | €16,881 | +€8,476 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €8,405 | €16,881 | +€8,476 | +101% |
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 17 October 2026 via checked.be.