EAY: 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.
EAY
Largest movements
- Tangible fixed assets -€18,048
down €18,048 (-24.0%), from €75,190 to €57,142
- Cash +€9,554
up €9,554 (+126.0%), from €7,586 to €17,140
mainly Depreciation (+€20,067) and Trade debts (+€315)
- Profit (loss) carried forward -€4,445
down €4,445 (-10.3%), from €43,226 to €38,781
- Tax, wage and social debts -€2,195
down €2,195 (-77.2%), from €2,845 to €650
- Other debts -€2,159
down €2,159 (-12.3%), from €17,597 to €15,437
- Gross operating margin -€9,770
down €9,770 (-32.2%), from €30,313 to €20,543
- Depreciation +€3,509
up €3,509 (+21.2%), from €16,558 to €20,067
- Taxes -€3,015
no longer reported in 2025 (was €3,015)
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 | €82,775 | €74,292 | -€8,484 | -10.2% |
| Fixed assets | 21/28 | €75,190 | €57,142 | -€18,048 | -24.0% |
| Tangible fixed assets | 22/27 | €75,190 | €57,142 | -€18,048 | -24.0% |
| Furniture and vehicles | 24 | €75,190 | €57,142 | -€18,048 | -24.0% |
| Current assets | 29/58 | €7,586 | €17,150 | +€9,564 | +126.1% |
| Amounts receivable within one year | 40/41 | - | €10 | +€10 | |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €7,586 | €17,140 | +€9,554 | +126.0% |
| Total equity and liabilities | 10/49 | €82,775 | €74,292 | -€8,484 | -10.2% |
| Equity | 10/15 | €61,826 | €57,381 | -€4,445 | -7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,226 | €38,781 | -€4,445 | -10.3% |
| Amounts payable | 17/49 | €20,950 | €16,911 | -€4,039 | -19.3% |
| Amounts payable within one year | 42/48 | €20,950 | €16,911 | -€4,039 | -19.3% |
| Trade debts | 44 | €508 | €824 | +€315 | +62.0% |
| Suppliers | 440/4 | €508 | €824 | +€315 | +62.0% |
| Taxes, remuneration and social security | 45 | €2,845 | €650 | -€2,195 | -77.2% |
| Taxes | 450/3 | €2,845 | €650 | -€2,195 | -77.2% |
| Other amounts payable | 47/48 | €17,597 | €15,437 | -€2,159 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,558 | €20,067 | +€3,509 | +21.2% |
| Other operating charges | 640/8 | €4,464 | €4,758 | +€294 | +6.6% |
| Non-recurring operating charges | 66A | €2,493 | - | -€2,493 | |
| Gross operating margin | 9900 | €30,313 | €20,543 | -€9,770 | -32.2% |
| Operating profit (loss) | 9901 | €6,798 | -€4,282 | -€11,079 | |
| Financial charges | 65/66B | €246 | €163 | -€82 | -33.5% |
| Recurring financial charges | 65 | €246 | €163 | -€82 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | €6,552 | -€4,445 | -€10,997 | |
| Income taxes | 67/77 | €3,015 | - | -€3,015 | |
| Profit (loss) for the period | 9904 | €3,537 | -€4,445 | -€7,982 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,537 | -€4,445 | -€7,982 |
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.