eat: 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.
eat
Largest movements
- Current investments -€40,330
down €40,330 (-6.7%), from €598,170 to €557,839
- Receivables within one year +€39,431
up €39,431 (+17.6%), from €223,445 to €262,876
of which Trade receivables: +€60,346
- Cash +€37,788
up €37,788 (+20.3%), from €186,545 to €224,334
mainly Net result for the year (+€66,727) and Accrued charges and deferred income (+€50,959)
- Tangible fixed assets -€26,705
down €26,705 (-30.0%), from €88,932 to €62,227
of which Plant, machinery and equipment: -€14,286
- Debts within one year -€100,762
down €100,762 (-18.0%), from €558,683 to €457,922
of which Trade debts: -€162,138
- Profit (loss) carried forward +€66,727
up €66,727 (+42.8%), from €155,928 to €222,655
- Accrued charges and deferred income +€50,959
up €50,959, from €0 to €50,959
- Gross operating margin +€131,898
up €131,898 (+7.7%), from €1.7m to €1.8m
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 | €1,114,304 | €1,130,008 | +€15,704 | +1.4% |
| Fixed assets | 21/28 | €89,102 | €62,397 | -€26,705 | -30.0% |
| Tangible fixed assets | 22/27 | €88,932 | €62,227 | -€26,705 | -30.0% |
| Plant, machinery and equipment | 23 | €49,815 | €35,529 | -€14,286 | -28.7% |
| Furniture and vehicles | 24 | €36,587 | €26,699 | -€9,888 | -27.0% |
| Leasing and similar rights | 25 | €2,531 | €0 | -€2,531 | -100.0% |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €1,025,202 | €1,067,611 | +€42,409 | +4.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €17,042 | €18,442 | +€1,400 | +8.2% |
| Stocks | 30/36 | €17,042 | €18,442 | +€1,400 | +8.2% |
| Amounts receivable within one year | 40/41 | €223,445 | €262,876 | +€39,431 | +17.6% |
| Trade receivables | 40 | €78,049 | €138,396 | +€60,346 | +77.3% |
| Other amounts receivable | 41 | €145,396 | €124,480 | -€20,916 | -14.4% |
| Current investments | 50/53 | €598,170 | €557,839 | -€40,330 | -6.7% |
| Cash at bank and in hand | 54/58 | €186,545 | €224,334 | +€37,788 | +20.3% |
| Deferred charges and accrued income | 490/1 | - | €4,121 | +€4,121 | |
| Total equity and liabilities | 10/49 | €1,114,304 | €1,130,008 | +€15,704 | +1.4% |
| Equity | 10/15 | €555,621 | €621,127 | +€65,506 | +11.8% |
| Reserves | 13 | €382,533 | €382,533 | = | 0.0% |
| Profit (loss) carried forward | 14 | €155,928 | €222,655 | +€66,727 | +42.8% |
| Investment grants | 15 | €17,160 | €15,939 | -€1,221 | -7.1% |
| Amounts payable | 17/49 | €558,683 | €508,881 | -€49,802 | -8.9% |
| Amounts payable within one year | 42/48 | €558,683 | €457,922 | -€100,762 | -18.0% |
| Trade debts | 44 | €257,073 | €94,935 | -€162,138 | -63.1% |
| Suppliers | 440/4 | €257,073 | €94,935 | -€162,138 | -63.1% |
| Taxes, remuneration and social security | 45 | €163,798 | €181,393 | +€17,595 | +10.7% |
| Taxes | 450/3 | €5,325 | €11,451 | +€6,126 | +115.1% |
| Remuneration and social security | 454/9 | €158,474 | €169,943 | +€11,469 | +7.2% |
| Accrued charges and deferred income | 492/3 | €0 | €50,959 | +€50,959 | |
| Non-recurring operating income | 76A | €5,204 | €139,266 | +€134,062 | +2576.0% |
| Remuneration, social security and pensions | 62 | €1,619,837 | €1,603,031 | -€16,806 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,480 | €27,473 | -€16,006 | -36.8% |
| Other operating charges | 640/8 | €2,637 | €2,280 | -€357 | -13.5% |
| Non-recurring operating charges | 66A | €2,194 | €130,124 | +€127,930 | +5830.4% |
| Gross operating margin | 9900 | €1,705,400 | €1,837,297 | +€131,898 | +7.7% |
| Operating profit (loss) | 9901 | €37,252 | €74,389 | +€37,138 | +99.7% |
| Financial income | 75/76B | €1,507 | €2,816 | +€1,309 | +86.9% |
| Recurring financial income | 75 | €1,507 | €2,816 | +€1,309 | +86.9% |
| Financial charges | 65/66B | €11,568 | €10,478 | -€1,090 | -9.4% |
| Recurring financial charges | 65 | €11,568 | €10,478 | -€1,090 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €27,191 | €66,727 | +€39,536 | +145.4% |
| Profit (loss) for the period | 9904 | €27,191 | €66,727 | +€39,536 | +145.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,191 | €66,727 | +€39,536 | +145.4% |
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.