EDDY BOHYN: 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.
EDDY BOHYN
Largest movements
- Cash -€1,388
down €1,388 (-28.3%), from €4,895 to €3,508
mainly Net result for the year (-€2,453) and Deferred charges and accrued income (-€18)
- Tangible fixed assets -€852
down €852 (-11.4%), from €7,502 to €6,650
of which Land and buildings: -€785
- Receivables within one year -€230
down €230 (-46.5%), from €494 to €264
- Profit (loss) carried forward -€2,453
down €2,453 (-23.0%), from -€10,676 to -€13,129
- Gross operating margin +€544
up €544 (+37.2%), from -€1,462 to -€919
- Depreciation -€181
down €181 (-17.5%), from €1,033 to €852
- Other operating charges +€16
up €16 (+2.8%), from €579 to €596
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 | €13,006 | €10,554 | -€2,451 | -18.8% |
| Fixed assets | 21/28 | €7,502 | €6,650 | -€852 | -11.4% |
| Tangible fixed assets | 22/27 | €7,502 | €6,650 | -€852 | -11.4% |
| Land and buildings | 22 | €7,435 | €6,650 | -€785 | -10.6% |
| Plant, machinery and equipment | 23 | €67 | - | -€67 | |
| Current assets | 29/58 | €5,504 | €3,905 | -€1,599 | -29.1% |
| Amounts receivable within one year | 40/41 | €494 | €264 | -€230 | -46.5% |
| Other amounts receivable | 41 | €494 | €264 | -€230 | -46.5% |
| Cash at bank and in hand | 54/58 | €4,895 | €3,508 | -€1,388 | -28.3% |
| Deferred charges and accrued income | 490/1 | €115 | €133 | +€18 | +15.8% |
| Total equity and liabilities | 10/49 | €13,006 | €10,554 | -€2,451 | -18.8% |
| Equity | 10/15 | €9,784 | €7,331 | -€2,453 | -25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,676 | -€13,129 | -€2,453 | -23.0% |
| Amounts payable | 17/49 | €3,222 | €3,224 | +€2 | +0.1% |
| Amounts payable within one year | 42/48 | €3,222 | €3,224 | +€2 | +0.1% |
| Trade debts | 44 | €126 | €128 | +€2 | +1.6% |
| Suppliers | 440/4 | €126 | €128 | +€2 | +1.6% |
| Other amounts payable | 47/48 | €3,096 | €3,096 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,033 | €852 | -€181 | -17.5% |
| Other operating charges | 640/8 | €579 | €596 | +€16 | +2.8% |
| Gross operating margin | 9900 | -€1,462 | -€919 | +€544 | +37.2% |
| Operating profit (loss) | 9901 | -€3,074 | -€2,366 | +€708 | +23.0% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €103 | €92 | -€11 | -10.5% |
| Recurring financial charges | 65 | €103 | €92 | -€11 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,177 | -€2,453 | +€724 | +22.8% |
| Profit (loss) for the period | 9904 | -€3,177 | -€2,453 | +€724 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,177 | -€2,453 | +€724 | +22.8% |
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 16 October 2026 via checked.be.