EEREBOUT SAM: 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.
EEREBOUT SAM
Largest movements
- Cash +€52,641
up €52,641 (+125%), from €42,039 to €94,680
mainly Stocks and contracts (+€41,000) and Net result for the year (+€23,866)
- Stocks and contracts -€41,000
down €41,000 (-68.0%), from €60,263 to €19,263
- Receivables within one year -€18,121
down €18,121 (-94.1%), from €19,258 to €1,137
of which Trade receivables: -€18,368
- Receivables after one year -€15,198
down €15,198 (-100%), from €15,198 to €0
- Other debts -€7,982
down €7,982 (-38.0%), from €20,996 to €13,014
- Tax, wage and social debts -€7,189
down €7,189 (-53.8%), from €13,369 to €6,180
- Advances received -€5,000
down €5,000 (-100%), from €5,000 to €0
- Trade debts -€1,912
down €1,912 (-63.0%), from €3,036 to €1,124
- Gross operating margin +€5,223
up €5,223 (+17.8%), from €29,364 to €34,587
- Taxes +€1,014
up €1,014 (+15.4%), from €6,600 to €7,614
- Depreciation +€745
up €745 (+111%), from €668 to €1,413
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 | €142,260 | €119,512 | -€22,747 | -16.0% |
| Fixed assets | 21/28 | €3,707 | €2,864 | -€843 | -22.7% |
| Tangible fixed assets | 22/27 | €3,707 | €2,864 | -€843 | -22.7% |
| Furniture and vehicles | 24 | €3,707 | €2,322 | -€1,385 | -37.4% |
| Other tangible fixed assets | 26 | - | €542 | +€542 | |
| Current assets | 29/58 | €138,552 | €116,648 | -€21,904 | -15.8% |
| Amounts receivable after more than one year | 29 | €15,198 | €0 | -€15,198 | -100% |
| Other amounts receivable | 291 | €15,198 | €0 | -€15,198 | -100% |
| Stocks and contracts in progress | 3 | €60,263 | €19,263 | -€41,000 | -68.0% |
| Stocks | 30/36 | €60,263 | €19,263 | -€41,000 | -68.0% |
| Amounts receivable within one year | 40/41 | €19,258 | €1,137 | -€18,121 | -94.1% |
| Trade receivables | 40 | €18,368 | €0 | -€18,368 | -100% |
| Other amounts receivable | 41 | €890 | €1,137 | +€247 | +27.8% |
| Cash at bank and in hand | 54/58 | €42,039 | €94,680 | +€52,641 | +125% |
| Deferred charges and accrued income | 490/1 | €1,794 | €1,568 | -€227 | -12.6% |
| Total equity and liabilities | 10/49 | €142,260 | €119,512 | -€22,747 | -16.0% |
| Equity | 10/15 | €99,694 | €99,060 | -€634 | -0.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,694 | €89,060 | -€634 | -0.7% |
| Amounts payable | 17/49 | €42,566 | €20,452 | -€22,113 | -52.0% |
| Amounts payable within one year | 42/48 | €42,401 | €20,318 | -€22,083 | -52.1% |
| Trade debts | 44 | €3,036 | €1,124 | -€1,912 | -63.0% |
| Suppliers | 440/4 | €3,036 | €1,124 | -€1,912 | -63.0% |
| Advances received on contracts in progress | 46 | €5,000 | €0 | -€5,000 | -100% |
| Taxes, remuneration and social security | 45 | €13,369 | €6,180 | -€7,189 | -53.8% |
| Taxes | 450/3 | €13,369 | €6,180 | -€7,189 | -53.8% |
| Other amounts payable | 47/48 | €20,996 | €13,014 | -€7,982 | -38.0% |
| Accrued charges and deferred income | 492/3 | €165 | €135 | -€30 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €668 | €1,413 | +€745 | +111% |
| Other operating charges | 640/8 | €1,386 | €1,279 | -€107 | -7.7% |
| Gross operating margin | 9900 | €29,364 | €34,587 | +€5,223 | +17.8% |
| Operating profit (loss) | 9901 | €27,310 | €31,895 | +€4,585 | +16.8% |
| Financial income | 75/76B | €203 | €8 | -€196 | -96.2% |
| Recurring financial income | 75 | €203 | €8 | -€196 | -96.2% |
| Financial charges | 65/66B | €397 | €423 | +€27 | +6.7% |
| Recurring financial charges | 65 | €397 | €423 | +€27 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €27,117 | €31,480 | +€4,363 | +16.1% |
| Income taxes | 67/77 | €6,600 | €7,614 | +€1,014 | +15.4% |
| Profit (loss) for the period | 9904 | €20,516 | €23,866 | +€3,349 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,516 | €23,866 | +€3,349 | +16.3% |
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 20 October 2026 via checked.be.