EarthFields: 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.
EarthFields
Largest movements
- Tangible fixed assets -€20,302
down €20,302 (-45.0%), from €45,097 to €24,795
of which Furniture and vehicles: -€16,853
- Cash +€15,328
up €15,328 (+21.2%), from €72,375 to €87,703
mainly Other debts (+€92,703) and Depreciation (+€22,171)
- Reserves -€108,760
down €108,760 (-100.0%), from €108,760 to €0
- Other debts +€92,703
up €92,703 (+375.0%), from €24,723 to €117,425
- Tax, wage and social debts +€12,610
up €12,610 (+181.3%), from €6,954 to €19,564
- Gross operating margin -€35,167
down €35,167 (-40.6%), from €86,583 to €51,415
- Taxes -€6,470
down €6,470 (-51.4%), from €12,590 to €6,119
- Financial charges -€3,033
down €3,033 (-97.6%), from €3,108 to €76
- Financial income -€1,639
down €1,639 (-100.0%), from €1,639 to €0
- Depreciation -€1,338
down €1,338 (-5.7%), from €23,509 to €22,171
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 | €160,076 | €156,147 | -€3,929 | -2.5% |
| Fixed assets | 21/28 | €45,097 | €24,795 | -€20,302 | -45.0% |
| Tangible fixed assets | 22/27 | €45,097 | €24,795 | -€20,302 | -45.0% |
| Furniture and vehicles | 24 | €18,356 | €1,504 | -€16,853 | -91.8% |
| Other tangible fixed assets | 26 | €26,740 | €23,292 | -€3,449 | -12.9% |
| Current assets | 29/58 | €114,979 | €131,352 | +€16,373 | +14.2% |
| Amounts receivable after more than one year | 29 | €29,287 | €29,287 | = | 0.0% |
| Other amounts receivable | 291 | €29,287 | €29,287 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,318 | €14,362 | +€1,045 | +7.8% |
| Trade receivables | 40 | €12,906 | €10,481 | -€2,424 | -18.8% |
| Other amounts receivable | 41 | €412 | €3,881 | +€3,469 | +841.4% |
| Cash at bank and in hand | 54/58 | €72,375 | €87,703 | +€15,328 | +21.2% |
| Total equity and liabilities | 10/49 | €160,076 | €156,147 | -€3,929 | -2.5% |
| Equity | 10/15 | €127,360 | €18,600 | -€108,760 | -85.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,760 | €0 | -€108,760 | -100.0% |
| Distributable reserves | 133 | €108,760 | €0 | -€108,760 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,716 | €137,547 | +€104,831 | +320.4% |
| Amounts payable within one year | 42/48 | €32,716 | €137,547 | +€104,831 | +320.4% |
| Trade debts | 44 | €1,039 | €557 | -€482 | -46.4% |
| Suppliers | 440/4 | €1,039 | €557 | -€482 | -46.4% |
| Taxes, remuneration and social security | 45 | €6,954 | €19,564 | +€12,610 | +181.3% |
| Taxes | 450/3 | €6,954 | €19,564 | +€12,610 | +181.3% |
| Other amounts payable | 47/48 | €24,723 | €117,425 | +€92,703 | +375.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,509 | €22,171 | -€1,338 | -5.7% |
| Other operating charges | 640/8 | €925 | €951 | +€25 | +2.7% |
| Gross operating margin | 9900 | €86,583 | €51,415 | -€35,167 | -40.6% |
| Operating profit (loss) | 9901 | €62,148 | €28,294 | -€33,854 | -54.5% |
| Financial income | 75/76B | €1,639 | €0 | -€1,639 | -100.0% |
| Recurring financial income | 75 | €1,639 | €0 | -€1,639 | -100.0% |
| Financial charges | 65/66B | €3,108 | €76 | -€3,033 | -97.6% |
| Recurring financial charges | 65 | €3,108 | €76 | -€3,033 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €60,679 | €28,219 | -€32,460 | -53.5% |
| Income taxes | 67/77 | €12,590 | €6,119 | -€6,470 | -51.4% |
| Profit (loss) for the period | 9904 | €48,089 | €22,099 | -€25,990 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,089 | €22,099 | -€25,990 | -54.0% |
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 28 September 2026 via checked.be.