EATR: 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.
EATR
Largest movements
- Tangible fixed assets -€8,009
down €8,009 (-11.7%), from €68,180 to €60,171
- Receivables within one year +€4,178
up €4,178 (+1053.1%), from €397 to €4,575
of which Other amounts receivable: +€3,933
- Other debts +€25,824
up €25,824 (+194.9%), from €13,250 to €39,074
- Profit (loss) carried forward -€15,967
down €15,967 (-21.9%), from -€72,950 to -€88,918
- Debts after one year -€14,229
down €14,229 (-51.0%), from €27,873 to €13,644
- Gross operating margin +€52,205
up €52,205 (+93.3%), from -€55,976 to -€3,771
- Depreciation -€3,900
down €3,900 (-32.7%), from €11,909 to €8,009
- Financial charges -€2,440
down €2,440 (-53.5%), from €4,563 to €2,123
- Other operating charges +€1,562
up €1,562 (+311.0%), from €502 to €2,065
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,326 | €65,496 | -€3,831 | -5.5% |
| Fixed assets | 21/28 | €68,930 | €60,921 | -€8,009 | -11.6% |
| Tangible fixed assets | 22/27 | €68,180 | €60,171 | -€8,009 | -11.7% |
| Plant, machinery and equipment | 23 | €68,180 | €60,171 | -€8,009 | -11.7% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €397 | €4,575 | +€4,178 | +1053.1% |
| Amounts receivable within one year | 40/41 | €397 | €4,575 | +€4,178 | +1053.1% |
| Trade receivables | 40 | €245 | €490 | +€245 | +100.0% |
| Other amounts receivable | 41 | €152 | €4,085 | +€3,933 | +2591.8% |
| Total equity and liabilities | 10/49 | €69,326 | €65,496 | -€3,831 | -5.5% |
| Equity | 10/15 | -€52,950 | -€68,918 | -€15,967 | -30.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,950 | -€88,918 | -€15,967 | -21.9% |
| Amounts payable | 17/49 | €122,277 | €134,413 | +€12,137 | +9.9% |
| Amounts payable after more than one year | 17 | €27,873 | €13,644 | -€14,229 | -51.0% |
| Financial debts | 170/4 | €27,873 | €13,644 | -€14,229 | -51.0% |
| Amounts payable within one year | 42/48 | €94,404 | €120,770 | +€26,366 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €14,355 | €14,229 | -€126 | -0.9% |
| Financial debts | 43 | €62 | €70 | +€8 | +13.1% |
| Credit institutions | 430/8 | €62 | €70 | +€8 | +13.1% |
| Trade debts | 44 | €66,738 | €67,397 | +€660 | +1.0% |
| Suppliers | 440/4 | €66,738 | €67,397 | +€660 | +1.0% |
| Other amounts payable | 47/48 | €13,250 | €39,074 | +€25,824 | +194.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,909 | €8,009 | -€3,900 | -32.7% |
| Other operating charges | 640/8 | €502 | €2,065 | +€1,562 | +311.0% |
| Gross operating margin | 9900 | -€55,976 | -€3,771 | +€52,205 | +93.3% |
| Operating profit (loss) | 9901 | -€68,387 | -€13,844 | +€54,543 | +79.8% |
| Financial charges | 65/66B | €4,563 | €2,123 | -€2,440 | -53.5% |
| Recurring financial charges | 65 | €4,563 | €2,123 | -€2,440 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | -€72,950 | -€15,967 | +€56,983 | +78.1% |
| Profit (loss) for the period | 9904 | -€72,950 | -€15,967 | +€56,983 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,950 | -€15,967 | +€56,983 | +78.1% |
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 12 October 2026 via checked.be.