EAT CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€32,165
up €32,165 (+114%), from €28,326 to €60,491
of which Other amounts receivable: +€39,494
- Cash +€17,217
up €17,217 (+58.6%), from €29,372 to €46,589
mainly Net result for the year (+€99,264) and Other debts (+€74,517)
- Stocks and contracts +€10,071
up €10,071 (+99.5%), from €10,121 to €20,192
- Profit (loss) carried forward -€99,736
down €99,736 (-50.1%), from €199,026 to €99,290
- Reserves +€99,000
up €99,000 (+184%), from €53,810 to €152,810
- Other debts +€74,517
up €74,517 (+82.7%), from €90,141 to €164,658
- Trade debts -€9,076
down €9,076 (-27.7%), from €32,741 to €23,665
- Gross operating margin +€96,829
up €96,829 (+38.6%), from €250,775 to €347,604
- Staff costs +€87,080
up €87,080 (+98.0%), from €88,856 to €175,936
- Taxes +€42,361
up €42,361 (+707%), from €5,994 to €48,355
- Financial charges -€7,708
down €7,708 (-46.4%), from €16,612 to €8,904
- Depreciation +€7,177
up €7,177 (+110%), from €6,550 to €13,727
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 | €474,913 | €536,651 | +€61,738 | +13.0% |
| Fixed assets | 21/28 | €90,365 | €89,007 | -€1,358 | -1.5% |
| Intangible fixed assets | 21 | €1,378 | €1,078 | -€300 | -21.8% |
| Tangible fixed assets | 22/27 | €78,918 | €77,860 | -€1,058 | -1.3% |
| Plant, machinery and equipment | 23 | €745 | €448 | -€297 | -39.9% |
| Furniture and vehicles | 24 | €29,101 | €25,763 | -€3,338 | -11.5% |
| Other tangible fixed assets | 26 | €49,072 | €51,649 | +€2,577 | +5.3% |
| Financial fixed assets | 28 | €10,069 | €10,069 | = | 0.0% |
| Current assets | 29/58 | €384,549 | €447,644 | +€63,096 | +16.4% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Other amounts receivable | 291 | €300,000 | €300,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €10,121 | €20,192 | +€10,071 | +99.5% |
| Stocks | 30/36 | €10,121 | €20,192 | +€10,071 | +99.5% |
| Amounts receivable within one year | 40/41 | €28,326 | €60,491 | +€32,165 | +114% |
| Trade receivables | 40 | €8,899 | €1,570 | -€7,329 | -82.4% |
| Other amounts receivable | 41 | €19,428 | €58,921 | +€39,494 | +203% |
| Cash at bank and in hand | 54/58 | €29,372 | €46,589 | +€17,217 | +58.6% |
| Deferred charges and accrued income | 490/1 | €16,729 | €20,371 | +€3,642 | +21.8% |
| Total equity and liabilities | 10/49 | €474,913 | €536,651 | +€61,738 | +13.0% |
| Equity | 10/15 | €271,436 | €270,700 | -€736 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,810 | €152,810 | +€99,000 | +184% |
| Distributable reserves | 133 | €53,810 | €152,810 | +€99,000 | +184% |
| Profit (loss) carried forward | 14 | €199,026 | €99,290 | -€99,736 | -50.1% |
| Amounts payable | 17/49 | €203,478 | €265,951 | +€62,473 | +30.7% |
| Amounts payable within one year | 42/48 | €194,806 | €258,224 | +€63,418 | +32.6% |
| Trade debts | 44 | €32,741 | €23,665 | -€9,076 | -27.7% |
| Suppliers | 440/4 | €32,741 | €23,665 | -€9,076 | -27.7% |
| Taxes, remuneration and social security | 45 | €71,924 | €69,901 | -€2,023 | -2.8% |
| Taxes | 450/3 | €50,284 | €38,659 | -€11,625 | -23.1% |
| Remuneration and social security | 454/9 | €21,640 | €31,242 | +€9,602 | +44.4% |
| Other amounts payable | 47/48 | €90,141 | €164,658 | +€74,517 | +82.7% |
| Accrued charges and deferred income | 492/3 | €8,672 | €7,727 | -€944 | -10.9% |
| Non-recurring operating income | 76A | - | €804 | +€804 | |
| Remuneration, social security and pensions | 62 | €88,856 | €175,936 | +€87,080 | +98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,550 | €13,727 | +€7,177 | +110% |
| Other operating charges | 640/8 | €8,972 | €1,954 | -€7,018 | -78.2% |
| Non-recurring operating charges | 66A | €111,727 | - | -€111,727 | |
| Gross operating margin | 9900 | €250,775 | €347,604 | +€96,829 | +38.6% |
| Operating profit (loss) | 9901 | €34,670 | €155,987 | +€121,317 | +350% |
| Financial income | 75/76B | €919 | €537 | -€383 | -41.6% |
| Recurring financial income | 75 | €919 | €537 | -€383 | -41.6% |
| Financial charges | 65/66B | €16,612 | €8,904 | -€7,708 | -46.4% |
| Recurring financial charges | 65 | €16,612 | €8,904 | -€7,708 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €18,977 | €147,620 | +€128,642 | +678% |
| Income taxes | 67/77 | €5,994 | €48,355 | +€42,361 | +707% |
| Profit (loss) for the period | 9904 | €12,983 | €99,264 | +€86,282 | +665% |
| Profit (loss) for the period to be appropriated | 9905 | €12,983 | €99,264 | +€86,282 | +665% |
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 19 October 2026 via checked.be.