EARNIELAND: 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.
EARNIELAND
Largest movements
- Intangible fixed assets -€48,890
down €48,890 (-48.4%), from €100,921 to €52,031
- Receivables within one year -€24,475
down €24,475 (-66.2%), from €36,948 to €12,473
of which Other amounts receivable: -€24,475
- Cash +€13,136
up €13,136 (+1,963%), from €669 to €13,805
mainly Other debts (+€216,374) and Depreciation (+€48,890)
- Other debts +€216,374
new in 2025: €216,374
- Trade debts -€196,867
down €196,867 (-68.2%), from €288,529 to €91,662
- Profit (loss) carried forward -€62,715
down €62,715 (-6.7%), from -€934,361 to -€997,076
- Debts after one year -€12,750
down €12,750 (-93.9%), from €13,576 to €826
- Short-term financial debts -€7,500
down €7,500 (-11.1%), from €67,500 to €60,000
- Gross operating margin +€7,758
up €7,758 (+83.4%), from €9,300 to €17,058
- Financial charges -€5,662
down €5,662 (-15.6%), from €36,236 to €30,574
- Depreciation +€5,089
up €5,089 (+11.6%), from €43,801 to €48,890
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 | €138,838 | €78,609 | -€60,230 | -43.4% |
| Fixed assets | 21/28 | €101,221 | €52,331 | -€48,890 | -48.3% |
| Intangible fixed assets | 21 | €100,921 | €52,031 | -€48,890 | -48.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €37,617 | €26,278 | -€11,339 | -30.1% |
| Amounts receivable within one year | 40/41 | €36,948 | €12,473 | -€24,475 | -66.2% |
| Trade receivables | 40 | €10,525 | €10,525 | = | 0.0% |
| Other amounts receivable | 41 | €26,423 | €1,948 | -€24,475 | -92.6% |
| Cash at bank and in hand | 54/58 | €669 | €13,805 | +€13,136 | +1,963% |
| Total equity and liabilities | 10/49 | €138,838 | €78,609 | -€60,230 | -43.4% |
| Equity | 10/15 | -€239,604 | -€302,319 | -€62,715 | -26.2% |
| Contributions | 10/11 | €655,346 | €655,346 | = | 0.0% |
| Capital | 10 | €469,875 | €469,875 | = | 0.0% |
| Issued capital | 100 | €469,875 | €469,875 | = | 0.0% |
| Contributions outside capital | 11 | €185,471 | €185,471 | = | 0.0% |
| Share premium | 1100/10 | €185,471 | €185,471 | = | 0.0% |
| Reserves | 13 | €39,411 | €39,411 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,626 | €8,626 | = | 0.0% |
| Legal reserve | 130 | €8,626 | €8,626 | = | 0.0% |
| Distributable reserves | 133 | €30,785 | €30,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€934,361 | -€997,076 | -€62,715 | -6.7% |
| Amounts payable | 17/49 | €378,442 | €380,928 | +€2,485 | +0.7% |
| Amounts payable after more than one year | 17 | €13,576 | €826 | -€12,750 | -93.9% |
| Financial debts | 170/4 | €13,576 | €826 | -€12,750 | -93.9% |
| Amounts payable within one year | 42/48 | €364,867 | €377,035 | +€12,169 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €8,838 | €9,000 | +€162 | +1.8% |
| Financial debts | 43 | €67,500 | €60,000 | -€7,500 | -11.1% |
| Credit institutions | 430/8 | €67,500 | €60,000 | -€7,500 | -11.1% |
| Trade debts | 44 | €288,529 | €91,662 | -€196,867 | -68.2% |
| Suppliers | 440/4 | €288,529 | €91,662 | -€196,867 | -68.2% |
| Other amounts payable | 47/48 | - | €216,374 | +€216,374 | |
| Accrued charges and deferred income | 492/3 | - | €3,066 | +€3,066 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,801 | €48,890 | +€5,089 | +11.6% |
| Other operating charges | 640/8 | €529 | €513 | -€16 | -3.0% |
| Gross operating margin | 9900 | €9,300 | €17,058 | +€7,758 | +83.4% |
| Operating profit (loss) | 9901 | -€35,031 | -€32,346 | +€2,685 | +7.7% |
| Financial income | 75/76B | €252 | €205 | -€48 | -18.8% |
| Recurring financial income | 75 | €252 | €205 | -€48 | -18.8% |
| Financial charges | 65/66B | €36,236 | €30,574 | -€5,662 | -15.6% |
| Recurring financial charges | 65 | €36,236 | €30,574 | -€5,662 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€71,014 | -€62,715 | +€8,299 | +11.7% |
| Profit (loss) for the period | 9904 | -€71,014 | -€62,715 | +€8,299 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,014 | -€62,715 | +€8,299 | +11.7% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.