EAT BALANCE: 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.
EAT BALANCE
Largest movements
- Tangible fixed assets +€9,392
up €9,392 (+67.2%), from €13,968 to €23,359
of which Other tangible fixed assets: +€10,297
- Intangible fixed assets -€4,593
down €4,593 (-10.6%), from €43,329 to €38,736
- Deferred charges and accrued income +€2,536
up €2,536 (+1,639%), from €155 to €2,691
- Cash -€2,449
down €2,449 (-27.7%), from €8,854 to €6,404
mainly Accrued charges and deferred income (-€52,114) and Investment in fixed assets (net) (-€12,100)
- Receivables within one year -€1,990
down €1,990 (-97.4%), from €2,044 to €54
of which Trade receivables: -€2,010
- Accrued charges and deferred income -€52,114
no longer reported in 2025 (was €52,114)
- Other debts +€43,425
new in 2025: €43,425
- Current portion of long-term debt +€5,642
up €5,642 (+684%), from €825 to €6,467
- Profit (loss) carried forward +€5,596
up €5,596 (+65.8%), from €8,508 to €14,105
- Debts after one year +€2,016
new in 2025: €2,016
- Gross operating margin -€8,706
down €8,706 (-28.7%), from €30,368 to €21,662
- Taxes -€2,486
down €2,486 (-50.1%), from €4,966 to €2,480
- Financial charges +€1,263
up €1,263 (+267%), from €473 to €1,736
- Depreciation -€1,120
down €1,120 (-13.3%), from €8,421 to €7,301
- Other operating charges +€549
new in 2025: €549
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 | €68,349 | €71,245 | +€2,896 | +4.2% |
| Fixed assets | 21/28 | €57,297 | €62,095 | +€4,799 | +8.4% |
| Intangible fixed assets | 21 | €43,329 | €38,736 | -€4,593 | -10.6% |
| Tangible fixed assets | 22/27 | €13,968 | €23,359 | +€9,392 | +67.2% |
| Plant, machinery and equipment | 23 | €4,023 | €3,117 | -€906 | -22.5% |
| Other tangible fixed assets | 26 | €9,945 | €20,242 | +€10,297 | +104% |
| Current assets | 29/58 | €11,053 | €9,149 | -€1,903 | -17.2% |
| Amounts receivable within one year | 40/41 | €2,044 | €54 | -€1,990 | -97.4% |
| Trade receivables | 40 | €2,010 | - | -€2,010 | |
| Other amounts receivable | 41 | €34 | €54 | +€20 | +59.3% |
| Cash at bank and in hand | 54/58 | €8,854 | €6,404 | -€2,449 | -27.7% |
| Deferred charges and accrued income | 490/1 | €155 | €2,691 | +€2,536 | +1,639% |
| Total equity and liabilities | 10/49 | €68,349 | €71,245 | +€2,896 | +4.2% |
| Equity | 10/15 | €11,508 | €17,105 | +€5,596 | +48.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,508 | €14,105 | +€5,596 | +65.8% |
| Amounts payable | 17/49 | €56,841 | €54,140 | -€2,701 | -4.8% |
| Amounts payable after more than one year | 17 | - | €2,016 | +€2,016 | |
| Financial debts | 170/4 | - | €2,016 | +€2,016 | |
| Amounts payable within one year | 42/48 | €4,727 | €52,124 | +€47,396 | +1,003% |
| Current portion of amounts payable after more than one year | 42 | €825 | €6,467 | +€5,642 | +684% |
| Trade debts | 44 | €3,406 | €2,192 | -€1,214 | -35.6% |
| Suppliers | 440/4 | €3,406 | €2,192 | -€1,214 | -35.6% |
| Taxes, remuneration and social security | 45 | €497 | €41 | -€456 | -91.8% |
| Taxes | 450/3 | €497 | €41 | -€456 | -91.8% |
| Other amounts payable | 47/48 | - | €43,425 | +€43,425 | |
| Accrued charges and deferred income | 492/3 | €52,114 | - | -€52,114 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,421 | €7,301 | -€1,120 | -13.3% |
| Other operating charges | 640/8 | - | €549 | +€549 | |
| Gross operating margin | 9900 | €30,368 | €21,662 | -€8,706 | -28.7% |
| Operating profit (loss) | 9901 | €21,947 | €13,812 | -€8,135 | -37.1% |
| Financial charges | 65/66B | €473 | €1,736 | +€1,263 | +267% |
| Recurring financial charges | 65 | €473 | €1,736 | +€1,263 | +267% |
| Profit (loss) for the period before taxes | 9903 | €21,474 | €12,076 | -€9,398 | -43.8% |
| Income taxes | 67/77 | €4,966 | €2,480 | -€2,486 | -50.1% |
| Profit (loss) for the period | 9904 | €16,508 | €9,596 | -€6,912 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,508 | €9,596 | -€6,912 | -41.9% |
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 15 October 2026 via checked.be.