EATING POINT: 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.
EATING POINT
Largest movements
- Tangible fixed assets +€345,283
up €345,283 (+101%), from €343,448 to €688,731
of which Assets under construction and advance payments: +€394,449
- Receivables within one year -€126,653
down €126,653 (-87.2%), from €145,222 to €18,569
of which Trade receivables: -€126,890
- Other debts +€272,526
up €272,526 (+297%), from €91,904 to €364,430
- Profit (loss) carried forward -€179,377
down €179,377 (-135%), from -€132,458 to -€311,835
- Debts after one year +€177,762
up €177,762 (+188%), from €94,777 to €272,539
- Tax, wage and social debts -€53,133
down €53,133 (-61.4%), from €86,547 to €33,414
of which Remuneration and social security: -€32,219
- Trade debts -€40,428
down €40,428 (-14.3%), from €282,397 to €241,968
- Gross operating margin -€171,584
down €171,584 (-37.8%), from €453,652 to €282,069
- Staff costs -€51,286
down €51,286 (-11.2%), from €458,747 to €407,461
- Financial income +€23,490
up €23,490 (+44,455%), from €53 to €23,543
- Financial charges +€6,449
up €6,449 (+157%), from €4,111 to €10,560
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 | €559,808 | €769,680 | +€209,872 | +37.5% |
| Fixed assets | 21/28 | €349,481 | €688,881 | +€339,401 | +97.1% |
| Intangible fixed assets | 21 | €5,282 | - | -€5,282 | |
| Tangible fixed assets | 22/27 | €343,448 | €688,731 | +€345,283 | +101% |
| Land and buildings | 22 | €310,164 | €280,906 | -€29,258 | -9.4% |
| Plant, machinery and equipment | 23 | €16,219 | €2,437 | -€13,782 | -85.0% |
| Furniture and vehicles | 24 | €17,065 | €10,939 | -€6,127 | -35.9% |
| Assets under construction and advance payments | 27 | - | €394,449 | +€394,449 | |
| Financial fixed assets | 28 | €750 | €150 | -€600 | -80.0% |
| Current assets | 29/58 | €210,328 | €80,799 | -€129,529 | -61.6% |
| Stocks and contracts in progress | 3 | €11,535 | €11,294 | -€242 | -2.1% |
| Stocks | 30/36 | €11,535 | €11,294 | -€242 | -2.1% |
| Amounts receivable within one year | 40/41 | €145,222 | €18,569 | -€126,653 | -87.2% |
| Trade receivables | 40 | €142,059 | €15,168 | -€126,890 | -89.3% |
| Other amounts receivable | 41 | €3,164 | €3,401 | +€237 | +7.5% |
| Cash at bank and in hand | 54/58 | €37,270 | €35,090 | -€2,180 | -5.8% |
| Deferred charges and accrued income | 490/1 | €16,300 | €15,845 | -€455 | -2.8% |
| Total equity and liabilities | 10/49 | €559,808 | €769,680 | +€209,872 | +37.5% |
| Equity | 10/15 | -€27,458 | -€206,835 | -€179,377 | -653% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,458 | -€311,835 | -€179,377 | -135% |
| Amounts payable | 17/49 | €587,266 | €976,515 | +€389,249 | +66.3% |
| Amounts payable after more than one year | 17 | €94,777 | €272,539 | +€177,762 | +188% |
| Financial debts | 170/4 | €94,777 | €272,539 | +€177,762 | +188% |
| Amounts payable within one year | 42/48 | €482,156 | €666,613 | +€184,458 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | €21,309 | €26,801 | +€5,493 | +25.8% |
| Trade debts | 44 | €282,397 | €241,968 | -€40,428 | -14.3% |
| Suppliers | 440/4 | €282,397 | €241,968 | -€40,428 | -14.3% |
| Taxes, remuneration and social security | 45 | €86,547 | €33,414 | -€53,133 | -61.4% |
| Taxes | 450/3 | €34,310 | €13,396 | -€20,914 | -61.0% |
| Remuneration and social security | 454/9 | €52,237 | €20,018 | -€32,219 | -61.7% |
| Other amounts payable | 47/48 | €91,904 | €364,430 | +€272,526 | +297% |
| Accrued charges and deferred income | 492/3 | €10,333 | €37,362 | +€27,029 | +262% |
| Non-recurring operating income | 76A | - | €488 | +€488 | |
| Remuneration, social security and pensions | 62 | €458,747 | €407,461 | -€51,286 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,918 | €52,210 | +€1,292 | +2.5% |
| Other operating charges | 640/8 | €12,428 | €13,176 | +€748 | +6.0% |
| Non-recurring operating charges | 66A | €12,612 | €211 | -€12,401 | -98.3% |
| Gross operating margin | 9900 | €453,652 | €282,069 | -€171,584 | -37.8% |
| Operating profit (loss) | 9901 | -€81,053 | -€190,990 | -€109,937 | -136% |
| Financial income | 75/76B | €53 | €23,543 | +€23,490 | +44,455% |
| Recurring financial income | 75 | €53 | €23,543 | +€23,490 | +44,455% |
| Financial charges | 65/66B | €4,111 | €10,560 | +€6,449 | +157% |
| Recurring financial charges | 65 | €4,111 | €10,560 | +€6,449 | +157% |
| Profit (loss) for the period before taxes | 9903 | -€85,111 | -€178,007 | -€92,896 | -109% |
| Income taxes | 67/77 | -€1,073 | €1,370 | +€2,443 | |
| Profit (loss) for the period | 9904 | -€84,038 | -€179,377 | -€95,338 | -113% |
| Profit (loss) for the period to be appropriated | 9905 | -€84,038 | -€179,377 | -€95,338 | -113% |
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 26 October 2026 via checked.be.