Eeman Invest: 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 Invest
Largest movements
- Receivables within one year +€31,216
up €31,216 (+183947.6%), from €17 to €31,233
of which Other amounts receivable: +€31,216
- Cash -€9,616
down €9,616 (-78.0%), from €12,331 to €2,715
mainly Contributions, distributions and other (-€40,977) and Receivables within one year (-€31,216)
- Tangible fixed assets -€2,440
down €2,440 (-8.2%), from €29,681 to €27,241
of which Land and buildings: -€3,500
- Deferred charges and accrued income -€1,639
down €1,639 (-66.6%), from €2,459 to €820
- Other debts +€40,909
up €40,909 (+60320.1%), from €68 to €40,977
- Profit (loss) carried forward -€16,304
down €16,304 (-100.0%), from €16,304 to €0
- Tax, wage and social debts -€3,855
down €3,855 (-94.6%), from €4,075 to €220
- Accrued charges and deferred income -€2,827
down €2,827 (-90.4%), from €3,127 to €300
- Gross operating margin +€32,805
up €32,805 (+1323.3%), from €2,479 to €35,284
- Taxes +€3,563
up €3,563 (+1818.2%), from €196 to €3,758
- Depreciation +€457
up €457 (+8.9%), from €5,108 to €5,565
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 | €44,488 | €62,010 | +€17,522 | +39.4% |
| Fixed assets | 21/28 | €29,681 | €27,241 | -€2,440 | -8.2% |
| Tangible fixed assets | 22/27 | €29,681 | €27,241 | -€2,440 | -8.2% |
| Land and buildings | 22 | €24,500 | €21,000 | -€3,500 | -14.3% |
| Plant, machinery and equipment | 23 | €0 | €866 | +€866 | |
| Furniture and vehicles | 24 | €5,181 | €5,375 | +€194 | +3.8% |
| Current assets | 29/58 | €14,807 | €34,768 | +€19,962 | +134.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €17 | €31,233 | +€31,216 | +183947.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €17 | €31,233 | +€31,216 | +183947.6% |
| Cash at bank and in hand | 54/58 | €12,331 | €2,715 | -€9,616 | -78.0% |
| Deferred charges and accrued income | 490/1 | €2,459 | €820 | -€1,639 | -66.6% |
| Total equity and liabilities | 10/49 | €44,488 | €62,010 | +€17,522 | +39.4% |
| Equity | 10/15 | €36,375 | €20,071 | -€16,304 | -44.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €71 | €71 | = | 0.0% |
| Non-distributable reserves | 130/1 | €71 | €71 | = | 0.0% |
| Reserves not available under the articles | 1311 | €71 | €71 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,304 | €0 | -€16,304 | -100.0% |
| Amounts payable | 17/49 | €8,112 | €41,939 | +€33,826 | +417.0% |
| Amounts payable within one year | 42/48 | €4,985 | €41,639 | +€36,653 | +735.2% |
| Trade debts | 44 | €842 | €441 | -€401 | -47.6% |
| Suppliers | 440/4 | €842 | €441 | -€401 | -47.6% |
| Taxes, remuneration and social security | 45 | €4,075 | €220 | -€3,855 | -94.6% |
| Taxes | 450/3 | €4,075 | €220 | -€3,855 | -94.6% |
| Other amounts payable | 47/48 | €68 | €40,977 | +€40,909 | +60320.1% |
| Accrued charges and deferred income | 492/3 | €3,127 | €300 | -€2,827 | -90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,108 | €5,565 | +€457 | +8.9% |
| Other operating charges | 640/8 | €1,187 | €1,148 | -€39 | -3.3% |
| Gross operating margin | 9900 | €2,479 | €35,284 | +€32,805 | +1323.3% |
| Operating profit (loss) | 9901 | -€3,816 | €28,571 | +€32,387 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €268 | €140 | -€128 | -47.6% |
| Recurring financial charges | 65 | €268 | €140 | -€128 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,084 | €28,431 | +€32,515 | |
| Income taxes | 67/77 | €196 | €3,758 | +€3,563 | +1818.2% |
| Profit (loss) for the period | 9904 | -€4,280 | €24,673 | +€28,952 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,280 | €24,673 | +€28,952 |
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 29 September 2026 via checked.be.