EARPLUG: 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.
EARPLUG
Largest movements
- Receivables within one year -€1,819
down €1,819 (-5.2%), from €35,021 to €33,201
of which Trade receivables: -€1,819
- Tangible fixed assets -€883
down €883 (-66.4%), from €1,331 to €448
- Deferred charges and accrued income +€691
new in 2025: €691
- Profit (loss) carried forward -€3,506
down €3,506 (-781.3%), from -€449 to -€3,955
- Trade debts +€2,409
up €2,409 (+32.2%), from €7,488 to €9,897
- Tax, wage and social debts -€1,467
down €1,467 (-23.5%), from €6,241 to €4,774
- Other debts +€755
up €755 (+37.1%), from €2,034 to €2,788
- Gross operating margin +€9,369
up €9,369 (+87.4%), from -€10,715 to -€1,346
- Other operating charges -€1,181
down €1,181 (-87.6%), from €1,349 to €167
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,351 | €34,340 | -€2,012 | -5.5% |
| Fixed assets | 21/28 | €1,331 | €448 | -€883 | -66.4% |
| Tangible fixed assets | 22/27 | €1,331 | €448 | -€883 | -66.4% |
| Plant, machinery and equipment | 23 | €1,331 | €448 | -€883 | -66.4% |
| Current assets | 29/58 | €35,021 | €33,892 | -€1,129 | -3.2% |
| Amounts receivable within one year | 40/41 | €35,021 | €33,201 | -€1,819 | -5.2% |
| Trade receivables | 40 | €25,021 | €23,201 | -€1,819 | -7.3% |
| Other amounts receivable | 41 | €10,000 | €10,000 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €691 | +€691 | |
| Total equity and liabilities | 10/49 | €36,351 | €34,340 | -€2,012 | -5.5% |
| Equity | 10/15 | €20,011 | €16,505 | -€3,506 | -17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€449 | -€3,955 | -€3,506 | -781.3% |
| Amounts payable | 17/49 | €16,340 | €17,834 | +€1,494 | +9.1% |
| Amounts payable within one year | 42/48 | €16,340 | €17,834 | +€1,494 | +9.1% |
| Financial debts | 43 | €578 | €375 | -€203 | -35.1% |
| Credit institutions | 430/8 | €578 | €375 | -€203 | -35.1% |
| Trade debts | 44 | €7,488 | €9,897 | +€2,409 | +32.2% |
| Suppliers | 440/4 | €7,488 | €9,897 | +€2,409 | +32.2% |
| Taxes, remuneration and social security | 45 | €6,241 | €4,774 | -€1,467 | -23.5% |
| Taxes | 450/3 | €6,241 | €4,774 | -€1,467 | -23.5% |
| Other amounts payable | 47/48 | €2,034 | €2,788 | +€755 | +37.1% |
| Non-recurring operating income | 76A | €622 | - | -€622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €780 | €883 | +€103 | +13.2% |
| Other operating charges | 640/8 | €1,349 | €167 | -€1,181 | -87.6% |
| Non-recurring operating charges | 66A | €475 | €47 | -€428 | -90.1% |
| Gross operating margin | 9900 | -€10,715 | -€1,346 | +€9,369 | +87.4% |
| Operating profit (loss) | 9901 | -€13,319 | -€2,443 | +€10,875 | +81.7% |
| Financial income | 75/76B | €127 | €27 | -€101 | -79.1% |
| Recurring financial income | 75 | €127 | €27 | -€101 | -79.1% |
| Financial charges | 65/66B | €994 | €1,089 | +€95 | +9.6% |
| Recurring financial charges | 65 | €994 | €1,089 | +€95 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,185 | -€3,506 | +€10,679 | +75.3% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€14,185 | -€3,506 | +€10,680 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,185 | -€3,506 | +€10,680 | +75.3% |
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 8 October 2026 via checked.be.