EATS OBVIOUS: 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.
EATS OBVIOUS
Largest movements
- Receivables within one year -€738
down €738 (-19.9%), from €3,702 to €2,964
of which Other amounts receivable: -€700
- Tangible fixed assets -€643
down €643 (-79.5%), from €808 to €166
- Cash +€227
up €227, from €0 to €227
mainly Other debts (+€5,171) and Trade debts (+€3,296)
- Profit (loss) carried forward -€11,905
down €11,905 (-11.9%), from -€100,197 to -€112,101
- Other debts +€5,171
up €5,171 (+6.0%), from €85,924 to €91,095
- Trade debts +€3,296
up €3,296 (+32.4%), from €10,173 to €13,469
- Tax, wage and social debts +€2,873
new in 2025: €2,873
- Short-term financial debts -€590
down €590 (-36.6%), from €1,611 to €1,021
- Gross operating margin +€2,357
up €2,357 (+20.2%), from -€11,673 to -€9,316
- Other operating charges -€437
down €437 (-30.6%), from €1,429 to €992
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 | €4,510 | €3,357 | -€1,154 | -25.6% |
| Fixed assets | 21/28 | €808 | €166 | -€643 | -79.5% |
| Tangible fixed assets | 22/27 | €808 | €166 | -€643 | -79.5% |
| Furniture and vehicles | 24 | €808 | €166 | -€643 | -79.5% |
| Current assets | 29/58 | €3,702 | €3,191 | -€511 | -13.8% |
| Amounts receivable within one year | 40/41 | €3,702 | €2,964 | -€738 | -19.9% |
| Trade receivables | 40 | €38 | €0 | -€38 | -100% |
| Other amounts receivable | 41 | €3,664 | €2,964 | -€700 | -19.1% |
| Cash at bank and in hand | 54/58 | €0 | €227 | +€227 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €4,510 | €3,357 | -€1,154 | -25.6% |
| Equity | 10/15 | -€93,197 | -€105,101 | -€11,905 | -12.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,197 | -€112,101 | -€11,905 | -11.9% |
| Amounts payable | 17/49 | €97,707 | €108,458 | +€10,751 | +11.0% |
| Amounts payable within one year | 42/48 | €97,707 | €108,458 | +€10,751 | +11.0% |
| Financial debts | 43 | €1,611 | €1,021 | -€590 | -36.6% |
| Credit institutions | 430/8 | €1,611 | €1,021 | -€590 | -36.6% |
| Trade debts | 44 | €10,173 | €13,469 | +€3,296 | +32.4% |
| Suppliers | 440/4 | €10,173 | €13,469 | +€3,296 | +32.4% |
| Taxes, remuneration and social security | 45 | - | €2,873 | +€2,873 | |
| Taxes | 450/3 | - | €2,873 | +€2,873 | |
| Other amounts payable | 47/48 | €85,924 | €91,095 | +€5,171 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €643 | €643 | = | 0.0% |
| Other operating charges | 640/8 | €1,429 | €992 | -€437 | -30.6% |
| Gross operating margin | 9900 | -€11,673 | -€9,316 | +€2,357 | +20.2% |
| Operating profit (loss) | 9901 | -€13,745 | -€10,951 | +€2,795 | +20.3% |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €899 | €999 | +€100 | +11.2% |
| Recurring financial charges | 65 | €899 | €999 | +€100 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,644 | -€11,905 | +€2,739 | +18.7% |
| Profit (loss) for the period | 9904 | -€14,644 | -€11,905 | +€2,739 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,644 | -€11,905 | +€2,739 | +18.7% |
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 17 October 2026 via checked.be.