EATIT: 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.
EATIT
Largest movements
- Tangible fixed assets -€19,408
down €19,408 (-26.8%), from €72,421 to €53,013
of which Leasing and similar rights: -€20,730
- Receivables within one year +€18,144
up €18,144 (+78.4%), from €23,145 to €41,289
of which Trade receivables: +€10,917
- Deferred charges and accrued income -€9,094
down €9,094 (-92.2%), from €9,865 to €771
- Cash -€4,880
down €4,880 (-48.6%), from €10,038 to €5,158
mainly Receivables within one year (-€18,144) and Debts after one year (-€15,510)
- Debts after one year -€15,510
down €15,510 (-25.9%), from €59,898 to €44,388
- Current portion of long-term debt +€4,022
up €4,022 (+25.7%), from €15,663 to €19,686
- Tax, wage and social debts -€1,755
down €1,755 (-18.1%), from €9,713 to €7,958
of which Taxes: -€5,078
- Profit (loss) carried forward -€1,673
down €1,673, from €719 to -€954
- Gross operating margin -€20,273
down €20,273 (-48.9%), from €41,493 to €21,220
- Taxes -€4,722
down €4,722 (-86.8%), from €5,437 to €715
- Financial charges +€494
up €494 (+95.4%), from €518 to €1,012
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 | €115,469 | €100,231 | -€15,238 | -13.2% |
| Fixed assets | 21/28 | €72,421 | €53,013 | -€19,408 | -26.8% |
| Tangible fixed assets | 22/27 | €72,421 | €53,013 | -€19,408 | -26.8% |
| Furniture and vehicles | 24 | €3,231 | €4,553 | +€1,322 | +40.9% |
| Leasing and similar rights | 25 | €67,372 | €46,642 | -€20,730 | -30.8% |
| Other tangible fixed assets | 26 | €1,818 | €1,818 | = | 0.0% |
| Current assets | 29/58 | €43,048 | €47,218 | +€4,170 | +9.7% |
| Amounts receivable within one year | 40/41 | €23,145 | €41,289 | +€18,144 | +78.4% |
| Trade receivables | 40 | €12,390 | €23,307 | +€10,917 | +88.1% |
| Other amounts receivable | 41 | €10,755 | €17,982 | +€7,227 | +67.2% |
| Cash at bank and in hand | 54/58 | €10,038 | €5,158 | -€4,880 | -48.6% |
| Deferred charges and accrued income | 490/1 | €9,865 | €771 | -€9,094 | -92.2% |
| Total equity and liabilities | 10/49 | €115,469 | €100,231 | -€15,238 | -13.2% |
| Equity | 10/15 | €27,659 | €25,986 | -€1,673 | -6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,740 | €20,740 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,730 | €6,730 | = | 0.0% |
| Distributable reserves | 133 | €12,150 | €12,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €719 | -€954 | -€1,673 | |
| Amounts payable | 17/49 | €87,810 | €74,245 | -€13,565 | -15.4% |
| Amounts payable after more than one year | 17 | €59,898 | €44,388 | -€15,510 | -25.9% |
| Financial debts | 170/4 | €59,898 | €44,388 | -€15,510 | -25.9% |
| Amounts payable within one year | 42/48 | €27,912 | €29,857 | +€1,945 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €15,663 | €19,686 | +€4,022 | +25.7% |
| Trade debts | 44 | €2,009 | €1,688 | -€321 | -16.0% |
| Suppliers | 440/4 | €2,009 | €1,688 | -€321 | -16.0% |
| Taxes, remuneration and social security | 45 | €9,713 | €7,958 | -€1,755 | -18.1% |
| Taxes | 450/3 | €9,713 | €4,635 | -€5,078 | -52.3% |
| Remuneration and social security | 454/9 | - | €3,322 | +€3,322 | |
| Other amounts payable | 47/48 | €526 | €526 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,717 | €21,514 | -€203 | -0.9% |
| Other operating charges | 640/8 | €274 | €296 | +€23 | +8.3% |
| Non-recurring operating charges | 66A | €3,047 | €127 | -€2,920 | -95.8% |
| Gross operating margin | 9900 | €41,493 | €21,220 | -€20,273 | -48.9% |
| Operating profit (loss) | 9901 | €16,456 | -€717 | -€17,173 | |
| Financial income | 75/76B | €657 | €771 | +€114 | +17.4% |
| Recurring financial income | 75 | €657 | €771 | +€114 | +17.4% |
| Financial charges | 65/66B | €518 | €1,012 | +€494 | +95.4% |
| Recurring financial charges | 65 | €518 | €1,012 | +€494 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | €16,595 | -€958 | -€17,553 | |
| Income taxes | 67/77 | €5,437 | €715 | -€4,722 | -86.8% |
| Profit (loss) for the period | 9904 | €11,158 | -€1,673 | -€12,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,158 | -€1,673 | -€12,831 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.