EAVY: 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.
EAVY
Largest movements
- Receivables within one year +€6,868
up €6,868 (+46.9%), from €14,636 to €21,504
of which Other amounts receivable: +€6,232
- Tangible fixed assets -€5,721
down €5,721 (-14.3%), from €40,110 to €34,389
of which Plant, machinery and equipment: -€4,948
- Receivables after one year +€5,000
new in 2025: €5,000
- Cash -€3,253
down €3,253 (-51.5%), from €6,312 to €3,059
mainly Other debts (-€12,090) and Trade debts (-€10,595)
- Deferred charges and accrued income -€898
down €898 (-88.1%), from €1,020 to €121
- Profit (loss) carried forward +€22,212
up €22,212 (+948%), from €2,343 to €24,556
- Other debts -€12,090
down €12,090 (-100%), from €12,090 to €0
- Trade debts -€10,595
down €10,595 (-31.6%), from €33,561 to €22,966
- Tax, wage and social debts +€1,479
up €1,479 (+11.8%), from €12,518 to €13,998
of which Taxes: +€2,329
- Gross operating margin +€29,529
up €29,529 (+284%), from €10,414 to €39,942
- Staff costs -€10,886
down €10,886 (-100%), from €10,886 to €0
- Taxes +€6,881
up €6,881 (+4,408%), from €156 to €7,037
- Other operating charges -€1,989
down €1,989 (-66.9%), from €2,972 to €983
- Depreciation +€745
up €745 (+10.2%), from €7,296 to €8,041
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 | €64,163 | €65,242 | +€1,079 | +1.7% |
| Formation expenses | 20 | €811 | €561 | -€250 | -30.8% |
| Fixed assets | 21/28 | €41,385 | €34,997 | -€6,388 | -15.4% |
| Intangible fixed assets | 21 | €1,275 | €608 | -€667 | -52.3% |
| Tangible fixed assets | 22/27 | €40,110 | €34,389 | -€5,721 | -14.3% |
| Plant, machinery and equipment | 23 | €34,223 | €29,275 | -€4,948 | -14.5% |
| Furniture and vehicles | 24 | €5,887 | €5,114 | -€773 | -13.1% |
| Current assets | 29/58 | €21,967 | €29,684 | +€7,717 | +35.1% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 291 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €14,636 | €21,504 | +€6,868 | +46.9% |
| Trade receivables | 40 | €14,249 | €14,886 | +€637 | +4.5% |
| Other amounts receivable | 41 | €387 | €6,618 | +€6,232 | +1,611% |
| Cash at bank and in hand | 54/58 | €6,312 | €3,059 | -€3,253 | -51.5% |
| Deferred charges and accrued income | 490/1 | €1,020 | €121 | -€898 | -88.1% |
| Total equity and liabilities | 10/49 | €64,163 | €65,242 | +€1,079 | +1.7% |
| Equity | 10/15 | €5,343 | €27,556 | +€22,212 | +416% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,343 | €24,556 | +€22,212 | +948% |
| Amounts payable | 17/49 | €58,820 | €37,687 | -€21,133 | -35.9% |
| Amounts payable within one year | 42/48 | €58,820 | €37,687 | -€21,133 | -35.9% |
| Financial debts | 43 | €650 | €723 | +€72 | +11.1% |
| Other loans | 439 | €650 | €723 | +€72 | +11.1% |
| Trade debts | 44 | €33,561 | €22,966 | -€10,595 | -31.6% |
| Suppliers | 440/4 | €33,561 | €22,966 | -€10,595 | -31.6% |
| Taxes, remuneration and social security | 45 | €12,518 | €13,998 | +€1,479 | +11.8% |
| Taxes | 450/3 | €11,268 | €13,598 | +€2,329 | +20.7% |
| Remuneration and social security | 454/9 | €1,250 | €400 | -€850 | -68.0% |
| Other amounts payable | 47/48 | €12,090 | €0 | -€12,090 | -100% |
| Remuneration, social security and pensions | 62 | €10,886 | €0 | -€10,886 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,296 | €8,041 | +€745 | +10.2% |
| Other operating charges | 640/8 | €2,972 | €983 | -€1,989 | -66.9% |
| Gross operating margin | 9900 | €10,414 | €39,942 | +€29,529 | +284% |
| Operating profit (loss) | 9901 | -€10,739 | €30,918 | +€41,658 | |
| Financial income | 75/76B | €531 | €20 | -€511 | -96.3% |
| Recurring financial income | 75 | €531 | €20 | -€511 | -96.3% |
| Financial charges | 65/66B | €2,321 | €1,689 | -€632 | -27.2% |
| Recurring financial charges | 65 | €2,321 | €1,689 | -€632 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,529 | €29,249 | +€41,779 | |
| Income taxes | 67/77 | €156 | €7,037 | +€6,881 | +4,408% |
| Profit (loss) for the period | 9904 | -€12,685 | €22,212 | +€34,898 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,685 | €22,212 | +€34,898 |
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 15 October 2026 via checked.be.