EATYS: 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.
EATYS
Largest movements
- Cash +€30,747
up €30,747 (+48.0%), from €64,075 to €94,822
mainly Net result for the year (+€30,991) and Depreciation (+€5,552)
- Tangible fixed assets -€4,131
down €4,131 (-44.4%), from €9,304 to €5,173
- Reserves +€101,106
new in 2025: €101,106
- Profit (loss) carried forward -€70,115
down €70,115 (-100.0%), from €70,115 to €0
- Current portion of long-term debt -€5,014
down €5,014 (-100.0%), from €5,014 to €0
- Financial income +€1,144
up €1,144 (+895.4%), from €128 to €1,272
- Taxes +€1,037
up €1,037 (+11.6%), from €8,924 to €9,960
- Gross operating margin -€858
down €858 (-1.8%), from €46,775 to €45,918
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 | €96,951 | €122,681 | +€25,730 | +26.5% |
| Fixed assets | 21/28 | €9,304 | €5,173 | -€4,131 | -44.4% |
| Tangible fixed assets | 22/27 | €9,304 | €5,173 | -€4,131 | -44.4% |
| Furniture and vehicles | 24 | €9,304 | €5,173 | -€4,131 | -44.4% |
| Current assets | 29/58 | €87,647 | €117,508 | +€29,861 | +34.1% |
| Amounts receivable within one year | 40/41 | €16,142 | €16,058 | -€83 | -0.5% |
| Trade receivables | 40 | €15,730 | €15,730 | = | 0.0% |
| Other amounts receivable | 41 | €412 | €328 | -€83 | -20.3% |
| Cash at bank and in hand | 54/58 | €64,075 | €94,822 | +€30,747 | +48.0% |
| Deferred charges and accrued income | 490/1 | €7,431 | €6,628 | -€802 | -10.8% |
| Total equity and liabilities | 10/49 | €96,951 | €122,681 | +€25,730 | +26.5% |
| Equity | 10/15 | €73,115 | €104,106 | +€30,991 | +42.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €101,106 | +€101,106 | |
| Distributable reserves | 133 | - | €101,106 | +€101,106 | |
| Profit (loss) carried forward | 14 | €70,115 | €0 | -€70,115 | -100.0% |
| Amounts payable | 17/49 | €23,835 | €18,575 | -€5,260 | -22.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,835 | €18,575 | -€5,260 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €5,014 | €0 | -€5,014 | -100.0% |
| Trade debts | 44 | €334 | €689 | +€355 | +106.1% |
| Suppliers | 440/4 | €334 | €689 | +€355 | +106.1% |
| Taxes, remuneration and social security | 45 | €17,905 | €17,887 | -€18 | -0.1% |
| Taxes | 450/3 | €17,905 | €17,887 | -€18 | -0.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €583 | €0 | -€583 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,366 | €5,552 | +€186 | +3.5% |
| Other operating charges | 640/8 | €514 | €523 | +€9 | +1.8% |
| Gross operating margin | 9900 | €46,775 | €45,918 | -€858 | -1.8% |
| Operating profit (loss) | 9901 | €40,896 | €39,844 | -€1,052 | -2.6% |
| Financial income | 75/76B | €128 | €1,272 | +€1,144 | +895.4% |
| Recurring financial income | 75 | €128 | €1,272 | +€1,144 | +895.4% |
| Financial charges | 65/66B | €322 | €165 | -€157 | -48.8% |
| Recurring financial charges | 65 | €322 | €165 | -€157 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €40,701 | €40,951 | +€249 | +0.6% |
| Income taxes | 67/77 | €8,924 | €9,960 | +€1,037 | +11.6% |
| Profit (loss) for the period | 9904 | €31,778 | €30,991 | -€787 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,778 | €30,991 | -€787 | -2.5% |
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 2 October 2026 via checked.be.