EEMAN & Co.: 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.
EEMAN & Co.
Largest movements
- Cash -€14,930
down €14,930 (-88.3%), from €16,910 to €1,979
mainly Tax, wage and social debts (-€9,776) and Trade debts (-€8,923)
- Receivables within one year -€2,733
down €2,733 (-21.4%), from €12,747 to €10,014
of which Trade receivables: -€3,713
- Deferred charges and accrued income -€2,054
down €2,054 (-63.4%), from €3,239 to €1,185
- Tangible fixed assets -€1,007
down €1,007 (-84.5%), from €1,192 to €185
of which Furniture and vehicles: -€931
- Tax, wage and social debts -€9,776
down €9,776 (-97.2%), from €10,056 to €280
of which Remuneration and social security: -€9,677
- Trade debts -€8,923
down €8,923 (-63.9%), from €13,970 to €5,047
- Profit (loss) carried forward -€8,322
down €8,322, from €329 to -€7,993
- Other debts +€7,968
new in 2025: €7,968
- Accrued charges and deferred income -€1,673
down €1,673 (-100.0%), from €1,673 to €0
- Gross operating margin -€4,131
down €4,131 (-243.4%), from -€1,697 to -€5,829
- Other operating charges +€757
up €757 (+152.0%), from €498 to €1,256
- Depreciation -€215
down €215 (-17.6%), from €1,222 to €1,007
- Financial income -€71
down €71 (-51.6%), from €137 to €66
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 | €34,088 | €13,363 | -€20,725 | -60.8% |
| Fixed assets | 21/28 | €1,192 | €185 | -€1,007 | -84.5% |
| Tangible fixed assets | 22/27 | €1,192 | €185 | -€1,007 | -84.5% |
| Plant, machinery and equipment | 23 | €76 | €0 | -€76 | -100.0% |
| Furniture and vehicles | 24 | €1,116 | €185 | -€931 | -83.4% |
| Current assets | 29/58 | €32,895 | €13,177 | -€19,718 | -59.9% |
| Amounts receivable within one year | 40/41 | €12,747 | €10,014 | -€2,733 | -21.4% |
| Trade receivables | 40 | €12,715 | €9,002 | -€3,713 | -29.2% |
| Other amounts receivable | 41 | €32 | €1,012 | +€980 | +3061.9% |
| Cash at bank and in hand | 54/58 | €16,910 | €1,979 | -€14,930 | -88.3% |
| Deferred charges and accrued income | 490/1 | €3,239 | €1,185 | -€2,054 | -63.4% |
| Total equity and liabilities | 10/49 | €34,088 | €13,363 | -€20,725 | -60.8% |
| Equity | 10/15 | €8,389 | €67 | -€8,322 | -99.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €329 | -€7,993 | -€8,322 | |
| Amounts payable | 17/49 | €25,699 | €13,295 | -€12,404 | -48.3% |
| Amounts payable within one year | 42/48 | €24,027 | €13,295 | -€10,731 | -44.7% |
| Trade debts | 44 | €13,970 | €5,047 | -€8,923 | -63.9% |
| Suppliers | 440/4 | €13,970 | €5,047 | -€8,923 | -63.9% |
| Taxes, remuneration and social security | 45 | €10,056 | €280 | -€9,776 | -97.2% |
| Taxes | 450/3 | €379 | €280 | -€99 | -26.1% |
| Remuneration and social security | 454/9 | €9,677 | €0 | -€9,677 | -100.0% |
| Other amounts payable | 47/48 | - | €7,968 | +€7,968 | |
| Accrued charges and deferred income | 492/3 | €1,673 | €0 | -€1,673 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,222 | €1,007 | -€215 | -17.6% |
| Other operating charges | 640/8 | €498 | €1,256 | +€757 | +152.0% |
| Gross operating margin | 9900 | -€1,697 | -€5,829 | -€4,131 | -243.4% |
| Operating profit (loss) | 9901 | -€3,418 | -€8,092 | -€4,674 | -136.7% |
| Financial income | 75/76B | €137 | €66 | -€71 | -51.6% |
| Recurring financial income | 75 | €137 | €66 | -€71 | -51.6% |
| Financial charges | 65/66B | €135 | €155 | +€20 | +15.0% |
| Recurring financial charges | 65 | €135 | €155 | +€20 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,416 | -€8,181 | -€4,765 | -139.5% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€3,556 | -€8,322 | -€4,766 | -134.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,556 | -€8,322 | -€4,766 | -134.0% |
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 10 October 2026 via checked.be.