EEMAN BIS: 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.
EEMAN BIS
Largest movements
- Tangible fixed assets -€25,724
down €25,724 (-10.4%), from €247,982 to €222,258
of which Land and buildings: -€14,063
- Receivables within one year +€23,098
up €23,098 (+34.9%), from €66,136 to €89,234
of which Trade receivables: +€23,381
- Cash +€19,364
up €19,364 (+191.6%), from €10,107 to €29,471
mainly Trade debts (+€27,736) and Depreciation (+€25,724)
- Stocks and contracts -€4,603
down €4,603 (-10.1%), from €45,639 to €41,036
- Trade debts +€27,736
up €27,736 (+202.6%), from €13,689 to €41,425
- Other debts -€13,288
down €13,288 (-6.8%), from €195,254 to €181,966
- Financial charges -€5,047
down €5,047 (-95.6%), from €5,282 to €235
- Gross operating margin -€2,935
down €2,935 (-9.2%), from €31,736 to €28,801
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 | €369,874 | €381,999 | +€12,125 | +3.3% |
| Fixed assets | 21/28 | €247,982 | €222,258 | -€25,724 | -10.4% |
| Tangible fixed assets | 22/27 | €247,982 | €222,258 | -€25,724 | -10.4% |
| Land and buildings | 22 | €205,455 | €191,392 | -€14,063 | -6.8% |
| Plant, machinery and equipment | 23 | €17,082 | €13,153 | -€3,929 | -23.0% |
| Furniture and vehicles | 24 | €25,445 | €17,713 | -€7,732 | -30.4% |
| Current assets | 29/58 | €121,892 | €159,741 | +€37,849 | +31.1% |
| Stocks and contracts in progress | 3 | €45,639 | €41,036 | -€4,603 | -10.1% |
| Stocks | 30/36 | €45,639 | €41,036 | -€4,603 | -10.1% |
| Amounts receivable within one year | 40/41 | €66,136 | €89,234 | +€23,098 | +34.9% |
| Trade receivables | 40 | €64,145 | €87,526 | +€23,381 | +36.5% |
| Other amounts receivable | 41 | €1,991 | €1,708 | -€283 | -14.2% |
| Cash at bank and in hand | 54/58 | €10,107 | €29,471 | +€19,364 | +191.6% |
| Deferred charges and accrued income | 490/1 | €10 | - | -€10 | |
| Total equity and liabilities | 10/49 | €369,874 | €381,999 | +€12,125 | +3.3% |
| Equity | 10/15 | €85,154 | €83,357 | -€1,797 | -2.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €50,876 | €50,876 | = | 0.0% |
| Distributable reserves | 133 | €50,876 | €50,876 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,278 | €22,481 | -€1,797 | -7.4% |
| Amounts payable | 17/49 | €284,720 | €298,642 | +€13,922 | +4.9% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €209,720 | €223,642 | +€13,922 | +6.6% |
| Trade debts | 44 | €13,689 | €41,425 | +€27,736 | +202.6% |
| Suppliers | 440/4 | €13,689 | €41,425 | +€27,736 | +202.6% |
| Taxes, remuneration and social security | 45 | €777 | €251 | -€526 | -67.7% |
| Taxes | 450/3 | €777 | €251 | -€526 | -67.7% |
| Other amounts payable | 47/48 | €195,254 | €181,966 | -€13,288 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,829 | €25,724 | -€105 | -0.4% |
| Other operating charges | 640/8 | €3,958 | €4,081 | +€123 | +3.1% |
| Gross operating margin | 9900 | €31,736 | €28,801 | -€2,935 | -9.2% |
| Operating profit (loss) | 9901 | €1,949 | -€1,004 | -€2,953 | |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €5,282 | €235 | -€5,047 | -95.6% |
| Recurring financial charges | 65 | €5,282 | €235 | -€5,047 | -95.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,333 | -€1,216 | +€2,117 | +63.5% |
| Income taxes | 67/77 | €556 | €581 | +€25 | +4.5% |
| Profit (loss) for the period | 9904 | -€3,889 | -€1,797 | +€2,092 | +53.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,889 | -€1,797 | +€2,092 | +53.8% |
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 9 October 2026 via checked.be.