EATH: 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.
EATH
Largest movements
- Tangible fixed assets +€1,397
up €1,397 (+28.8%), from €4,855 to €6,252
- Receivables within one year -€1,200
no longer reported in 2025 (was €1,200)
- Cash +€620
up €620 (+20.7%), from €3,000 to €3,620
mainly Other debts (+€11,029) and Depreciation (+€1,903)
- Deferred charges and accrued income +€343
new in 2025: €343
- Other debts +€11,029
up €11,029 (+582.0%), from €1,895 to €12,924
- Profit (loss) carried forward -€5,660
down €5,660 (-184.6%), from -€3,067 to -€8,727
- Trade debts -€4,774
down €4,774 (-66.1%), from €7,227 to €2,453
- Tax, wage and social debts +€565
new in 2025: €565
- Depreciation +€1,837
up €1,837 (+2782.6%), from €66 to €1,903
- Other operating charges +€1,370
new in 2025: €1,370
- Gross operating margin +€630
up €630 (+21.2%), from -€2,978 to -€2,348
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 | €9,055 | €10,215 | +€1,160 | +12.8% |
| Fixed assets | 21/28 | €4,855 | €6,252 | +€1,397 | +28.8% |
| Tangible fixed assets | 22/27 | €4,855 | €6,252 | +€1,397 | +28.8% |
| Furniture and vehicles | 24 | €4,855 | €6,252 | +€1,397 | +28.8% |
| Current assets | 29/58 | €4,200 | €3,963 | -€237 | -5.7% |
| Amounts receivable within one year | 40/41 | €1,200 | - | -€1,200 | |
| Other amounts receivable | 41 | €1,200 | - | -€1,200 | |
| Cash at bank and in hand | 54/58 | €3,000 | €3,620 | +€620 | +20.7% |
| Deferred charges and accrued income | 490/1 | - | €343 | +€343 | |
| Total equity and liabilities | 10/49 | €9,055 | €10,215 | +€1,160 | +12.8% |
| Equity | 10/15 | -€67 | -€5,727 | -€5,660 | -8448.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,067 | -€8,727 | -€5,660 | -184.6% |
| Amounts payable | 17/49 | €9,122 | €15,942 | +€6,820 | +74.8% |
| Amounts payable within one year | 42/48 | €9,122 | €15,942 | +€6,820 | +74.8% |
| Trade debts | 44 | €7,227 | €2,453 | -€4,774 | -66.1% |
| Suppliers | 440/4 | €7,227 | €2,453 | -€4,774 | -66.1% |
| Taxes, remuneration and social security | 45 | - | €565 | +€565 | |
| Taxes | 450/3 | - | €565 | +€565 | |
| Other amounts payable | 47/48 | €1,895 | €12,924 | +€11,029 | +582.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €1,903 | +€1,837 | +2782.6% |
| Other operating charges | 640/8 | - | €1,370 | +€1,370 | |
| Gross operating margin | 9900 | -€2,978 | -€2,348 | +€630 | +21.2% |
| Operating profit (loss) | 9901 | -€3,044 | -€5,620 | -€2,576 | -84.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €23 | €42 | +€19 | +81.3% |
| Recurring financial charges | 65 | €23 | €42 | +€19 | +81.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,067 | -€5,660 | -€2,593 | -84.5% |
| Profit (loss) for the period | 9904 | -€3,067 | -€5,660 | -€2,593 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,067 | -€5,660 | -€2,593 | -84.5% |
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 30 September 2026 via checked.be.