EASTERN MANAGEMENT: 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.
EASTERN MANAGEMENT
Largest movements
- Cash -€41,405
down €41,405 (-79.4%), from €52,161 to €10,755
mainly Tax, wage and social debts (-€19,602) and Current investments (-€18,276)
- Current investments +€18,276
up €18,276 (+5.6%), from €327,930 to €346,205
- Deferred charges and accrued income +€12,946
up €12,946 (+24108.6%), from €54 to €13,000
- Receivables within one year -€11,830
down €11,830 (-83.6%), from €14,153 to €2,323
of which Trade receivables: -€13,976
- Tax, wage and social debts -€19,602
down €19,602 (-89.6%), from €21,876 to €2,274
- Other debts -€9,314
down €9,314 (-78.5%), from €11,860 to €2,546
- Profit (loss) carried forward +€6,504
up €6,504 (+2.0%), from €327,302 to €333,806
- Gross operating margin -€117,936
down €117,936, from €57,610 to -€60,326
- Financial income +€64,219
up €64,219 (+486.1%), from €13,212 to €77,431
of which Non-recurring financial income: +€61,215
- Taxes -€14,399
down €14,399 (-75.2%), from €19,144 to €4,745
- Financial charges +€1,144
up €1,144 (+57.1%), from €2,005 to €3,149
- Other operating charges +€942
up €942 (+89.8%), from €1,049 to €1,991
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 | €522,027 | €501,795 | -€20,232 | -3.9% |
| Fixed assets | 21/28 | €2,863 | €2,147 | -€716 | -25.0% |
| Tangible fixed assets | 22/27 | €2,863 | €2,147 | -€716 | -25.0% |
| Plant, machinery and equipment | 23 | €2,863 | €2,147 | -€716 | -25.0% |
| Current assets | 29/58 | €519,164 | €499,648 | -€19,516 | -3.8% |
| Amounts receivable after more than one year | 29 | €124,867 | €127,365 | +€2,497 | +2.0% |
| Other amounts receivable | 291 | €124,867 | €127,365 | +€2,497 | +2.0% |
| Amounts receivable within one year | 40/41 | €14,153 | €2,323 | -€11,830 | -83.6% |
| Trade receivables | 40 | €13,976 | - | -€13,976 | |
| Other amounts receivable | 41 | €177 | €2,323 | +€2,146 | +1210.2% |
| Current investments | 50/53 | €327,930 | €346,205 | +€18,276 | +5.6% |
| Cash at bank and in hand | 54/58 | €52,161 | €10,755 | -€41,405 | -79.4% |
| Deferred charges and accrued income | 490/1 | €54 | €13,000 | +€12,946 | +24108.6% |
| Total equity and liabilities | 10/49 | €522,027 | €501,795 | -€20,232 | -3.9% |
| Equity | 10/15 | €485,362 | €491,866 | +€6,504 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €151,860 | €151,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €151,860 | €151,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €327,302 | €333,806 | +€6,504 | +2.0% |
| Amounts payable | 17/49 | €36,665 | €9,929 | -€26,736 | -72.9% |
| Amounts payable within one year | 42/48 | €36,665 | €9,929 | -€26,736 | -72.9% |
| Trade debts | 44 | €2,929 | €5,109 | +€2,180 | +74.4% |
| Suppliers | 440/4 | €2,929 | €5,109 | +€2,180 | +74.4% |
| Taxes, remuneration and social security | 45 | €21,876 | €2,274 | -€19,602 | -89.6% |
| Taxes | 450/3 | €21,876 | €2,274 | -€19,602 | -89.6% |
| Other amounts payable | 47/48 | €11,860 | €2,546 | -€9,314 | -78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €716 | €716 | = | 0.0% |
| Other operating charges | 640/8 | €1,049 | €1,991 | +€942 | +89.8% |
| Gross operating margin | 9900 | €57,610 | -€60,326 | -€117,936 | |
| Operating profit (loss) | 9901 | €55,845 | -€63,033 | -€118,877 | |
| Financial income | 75/76B | €13,212 | €77,431 | +€64,219 | +486.1% |
| Recurring financial income | 75 | €13,212 | €16,216 | +€3,005 | +22.7% |
| Non-recurring financial income | 76B | - | €61,215 | +€61,215 | |
| Financial charges | 65/66B | €2,005 | €3,149 | +€1,144 | +57.1% |
| Recurring financial charges | 65 | €2,005 | €3,149 | +€1,144 | +57.1% |
| Profit (loss) for the period before taxes | 9903 | €67,051 | €11,249 | -€55,802 | -83.2% |
| Income taxes | 67/77 | €19,144 | €4,745 | -€14,399 | -75.2% |
| Profit (loss) for the period | 9904 | €47,907 | €6,504 | -€41,403 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,907 | €6,504 | -€41,403 | -86.4% |
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 11 October 2026 via checked.be.