EAT & GENIET: 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 & GENIET
Largest movements
- Cash -€125,835
down €125,835 (-78.6%), from €160,000 to €34,165
mainly Current investments (-€54,879) and Trade debts (-€54,857)
- Current investments +€54,879
new in 2025: €54,879
- Receivables within one year -€6,714
no longer reported in 2025 (was €6,714)
of which Trade receivables: -€6,521
- Tangible fixed assets -€4,912
down €4,912 (-1.8%), from €267,898 to €262,986
of which Land and buildings: -€8,670
- Trade debts -€54,857
down €54,857 (-78.6%), from €69,799 to €14,942
- Debts after one year -€15,886
down €15,886 (-7.1%), from €222,790 to €206,904
- Profit (loss) carried forward -€13,202
down €13,202 (-67.7%), from €19,492 to €6,291
- Turnover +€32,261
up €32,261 (+90.5%), from €35,654 to €67,915
- Gross operating margin +€28,309
up €28,309, from -€22,487 to €5,822
- Purchases and services +€4,474
up €4,474 (+7.7%), from €58,426 to €62,900
- Depreciation +€4,169
up €4,169 (+47.2%), from €8,836 to €13,005
- Financial income -€3,763
no longer reported in 2025 (was €3,763)
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 | €434,612 | €352,030 | -€82,581 | -19.0% |
| Fixed assets | 21/28 | €267,898 | €262,986 | -€4,912 | -1.8% |
| Tangible fixed assets | 22/27 | €267,898 | €262,986 | -€4,912 | -1.8% |
| Land and buildings | 22 | €266,933 | €258,263 | -€8,670 | -3.2% |
| Plant, machinery and equipment | 23 | €965 | €588 | -€377 | -39.1% |
| Furniture and vehicles | 24 | - | €4,135 | +€4,135 | |
| Current assets | 29/58 | €166,714 | €89,044 | -€77,670 | -46.6% |
| Amounts receivable within one year | 40/41 | €6,714 | - | -€6,714 | |
| Trade receivables | 40 | €6,521 | - | -€6,521 | |
| Other amounts receivable | 41 | €193 | - | -€193 | |
| Current investments | 50/53 | - | €54,879 | +€54,879 | |
| Cash at bank and in hand | 54/58 | €160,000 | €34,165 | -€125,835 | -78.6% |
| Total equity and liabilities | 10/49 | €434,612 | €352,030 | -€82,581 | -19.0% |
| Equity | 10/15 | €138,171 | €124,969 | -€13,202 | -9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,079 | €100,079 | = | 0.0% |
| Non-distributable reserves | 130/1 | €79 | €79 | = | 0.0% |
| Reserves not available under the articles | 1311 | €79 | €79 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,492 | €6,291 | -€13,202 | -67.7% |
| Amounts payable | 17/49 | €296,441 | €227,061 | -€69,380 | -23.4% |
| Amounts payable after more than one year | 17 | €222,790 | €206,904 | -€15,886 | -7.1% |
| Financial debts | 170/4 | €222,790 | €206,904 | -€15,886 | -7.1% |
| Amounts payable within one year | 42/48 | €73,651 | €20,157 | -€53,493 | -72.6% |
| Trade debts | 44 | €69,799 | €14,942 | -€54,857 | -78.6% |
| Suppliers | 440/4 | €69,799 | €14,942 | -€54,857 | -78.6% |
| Taxes, remuneration and social security | 45 | €3,852 | €4,919 | +€1,067 | +27.7% |
| Taxes | 450/3 | €3,852 | €4,091 | +€239 | +6.2% |
| Remuneration and social security | 454/9 | - | €828 | +€828 | |
| Other amounts payable | 47/48 | - | €296 | +€296 | |
| Turnover | 70 | €35,654 | €67,915 | +€32,261 | +90.5% |
| Non-recurring operating income | 76A | - | €808 | +€808 | |
| Goods, raw materials, services and sundry goods | 60/61 | €58,426 | €62,900 | +€4,474 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,836 | €13,005 | +€4,169 | +47.2% |
| Other operating charges | 640/8 | €2,750 | €1,404 | -€1,346 | -48.9% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | -€22,487 | €5,822 | +€28,309 | |
| Operating profit (loss) | 9901 | -€34,073 | -€8,587 | +€25,486 | +74.8% |
| Financial income | 75/76B | €3,763 | - | -€3,763 | |
| Recurring financial income | 75 | €3,763 | - | -€3,763 | |
| Financial charges | 65/66B | €4,346 | €4,196 | -€150 | -3.5% |
| Recurring financial charges | 65 | €4,346 | €4,196 | -€150 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€34,657 | -€12,783 | +€21,874 | +63.1% |
| Income taxes | 67/77 | -€991 | €419 | +€1,410 | |
| Profit (loss) for the period | 9904 | -€33,666 | -€13,202 | +€20,464 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,666 | -€13,202 | +€20,464 | +60.8% |
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 28 October 2026 via checked.be.