Earnan: 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.
Earnan
Largest movements
- Receivables within one year +€28,963
up €28,963 (+37.0%), from €78,295 to €107,258
of which Other amounts receivable: +€23,718
- Deferred charges and accrued income +€2,235
up €2,235 (+51.0%), from €4,384 to €6,619
- Reserves +€43,576
up €43,576 (+54.6%), from €79,825 to €123,401
of which Distributable reserves: +€43,576
- Other debts -€22,230
down €22,230 (-100.0%), from €22,230 to €0
- Tax, wage and social debts +€7,241
up €7,241 (+31.3%), from €23,141 to €30,382
- Gross operating margin -€6,979
down €6,979 (-9.0%), from €77,231 to €70,252
- Staff costs +€3,748
new in 2025: €3,748
- Financial income +€1,912
up €1,912 (+43.6%), from €4,389 to €6,301
- Taxes -€1,474
down €1,474 (-5.7%), from €25,680 to €24,206
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 | €142,191 | €172,045 | +€29,855 | +21.0% |
| Fixed assets | 21/28 | €1,108 | €679 | -€429 | -38.7% |
| Tangible fixed assets | 22/27 | €1,108 | €679 | -€429 | -38.7% |
| Plant, machinery and equipment | 23 | €1,108 | €679 | -€429 | -38.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €141,083 | €171,366 | +€30,283 | +21.5% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Other amounts receivable | 291 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €78,295 | €107,258 | +€28,963 | +37.0% |
| Trade receivables | 40 | €12,239 | €17,484 | +€5,245 | +42.9% |
| Other amounts receivable | 41 | €66,056 | €89,774 | +€23,718 | +35.9% |
| Cash at bank and in hand | 54/58 | €3,404 | €2,489 | -€915 | -26.9% |
| Deferred charges and accrued income | 490/1 | €4,384 | €6,619 | +€2,235 | +51.0% |
| Total equity and liabilities | 10/49 | €142,191 | €172,045 | +€29,855 | +21.0% |
| Equity | 10/15 | €92,225 | €135,801 | +€43,576 | +47.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €79,825 | €123,401 | +€43,576 | +54.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,965 | €121,541 | +€43,576 | +55.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €49,966 | €36,245 | -€13,721 | -27.5% |
| Amounts payable within one year | 42/48 | €49,966 | €36,245 | -€13,721 | -27.5% |
| Trade debts | 44 | €4,594 | €5,863 | +€1,268 | +27.6% |
| Suppliers | 440/4 | €4,594 | €5,863 | +€1,268 | +27.6% |
| Taxes, remuneration and social security | 45 | €23,141 | €30,382 | +€7,241 | +31.3% |
| Taxes | 450/3 | €23,141 | €30,382 | +€7,241 | +31.3% |
| Other amounts payable | 47/48 | €22,230 | €0 | -€22,230 | -100.0% |
| Non-recurring operating income | 76A | €2,000 | €0 | -€2,000 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €3,748 | +€3,748 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €429 | €429 | -€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €450 | €0 | -€450 | -100.0% |
| Other operating charges | 640/8 | €505 | €798 | +€294 | +58.2% |
| Gross operating margin | 9900 | €77,231 | €70,252 | -€6,979 | -9.0% |
| Operating profit (loss) | 9901 | €75,847 | €65,278 | -€10,570 | -13.9% |
| Financial income | 75/76B | €4,389 | €6,301 | +€1,912 | +43.6% |
| Recurring financial income | 75 | €4,389 | €6,301 | +€1,912 | +43.6% |
| Financial charges | 65/66B | €4,201 | €3,797 | -€405 | -9.6% |
| Recurring financial charges | 65 | €4,201 | €3,797 | -€405 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €76,035 | €67,782 | -€8,253 | -10.9% |
| Income taxes | 67/77 | €25,680 | €24,206 | -€1,474 | -5.7% |
| Profit (loss) for the period | 9904 | €50,355 | €43,576 | -€6,779 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,355 | €43,576 | -€6,779 | -13.5% |
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 9 October 2026 via checked.be.