EERSTON: 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.
EERSTON
Largest movements
- Cash -€21,471
down €21,471 (-71.5%), from €30,036 to €8,565
mainly Net result for the year (-€23,177) and Receivables within one year (-€3,554)
- Receivables within one year +€3,554
up €3,554 (+31.3%), from €11,367 to €14,921
of which Trade receivables: +€11,087
- Profit (loss) carried forward -€23,177
down €23,177, from €8,092 to -€15,085
- Trade debts +€6,711
up €6,711 (+80.2%), from €8,372 to €15,083
- Tax, wage and social debts -€1,713
down €1,713 (-82.8%), from €2,069 to €356
- Gross operating margin -€30,797
down €30,797, from €29,192 to -€1,605
- Staff costs +€15,674
new in 2025: €15,674
- Write-downs +€5,264
new in 2025: €5,264
- Taxes -€1,931
down €1,931 (-93.4%), from €2,068 to €137
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 | €41,767 | €23,486 | -€18,281 | -43.8% |
| Current assets | 29/58 | €41,767 | €23,486 | -€18,281 | -43.8% |
| Amounts receivable within one year | 40/41 | €11,367 | €14,921 | +€3,554 | +31.3% |
| Trade receivables | 40 | €3,834 | €14,921 | +€11,087 | +289.2% |
| Other amounts receivable | 41 | €7,533 | - | -€7,533 | |
| Cash at bank and in hand | 54/58 | €30,036 | €8,565 | -€21,471 | -71.5% |
| Deferred charges and accrued income | 490/1 | €364 | - | -€364 | |
| Total equity and liabilities | 10/49 | €41,767 | €23,486 | -€18,281 | -43.8% |
| Equity | 10/15 | €28,092 | €4,915 | -€23,177 | -82.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,092 | -€15,085 | -€23,177 | |
| Amounts payable | 17/49 | €13,675 | €18,571 | +€4,896 | +35.8% |
| Amounts payable within one year | 42/48 | €13,675 | €18,571 | +€4,896 | +35.8% |
| Trade debts | 44 | €8,372 | €15,083 | +€6,711 | +80.2% |
| Suppliers | 440/4 | €8,372 | €15,083 | +€6,711 | +80.2% |
| Taxes, remuneration and social security | 45 | €2,069 | €356 | -€1,713 | -82.8% |
| Taxes | 450/3 | €2,069 | €356 | -€1,713 | -82.8% |
| Other amounts payable | 47/48 | €3,234 | €3,132 | -€102 | -3.2% |
| Remuneration, social security and pensions | 62 | - | €15,674 | +€15,674 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,264 | +€5,264 | |
| Other operating charges | 640/8 | - | €160 | +€160 | |
| Gross operating margin | 9900 | €29,192 | -€1,605 | -€30,797 | |
| Operating profit (loss) | 9901 | €29,192 | -€22,703 | -€51,895 | |
| Financial charges | 65/66B | €146 | €337 | +€191 | +130.8% |
| Recurring financial charges | 65 | €146 | €337 | +€191 | +130.8% |
| Profit (loss) for the period before taxes | 9903 | €29,046 | -€23,040 | -€52,086 | |
| Income taxes | 67/77 | €2,068 | €137 | -€1,931 | -93.4% |
| Profit (loss) for the period | 9904 | €26,978 | -€23,177 | -€50,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,978 | -€23,177 | -€50,155 |
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 11 October 2026 via checked.be.