EESA COMPANY: 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.
EESA COMPANY
Largest movements
- Cash +€12,459
up €12,459 (+49.8%), from €25,021 to €37,480
mainly Trade debts (+€20,288) and Net result for the year (+€7,680)
- Stocks and contracts +€9,882
up €9,882 (+236%), from €4,190 to €14,072
- Deferred charges and accrued income -€1,300
no longer reported in 2025 (was €1,300)
- Trade debts +€20,288
up €20,288 (+444%), from €4,571 to €24,859
- Reserves +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€12,320
down €12,320 (-72.3%), from €17,030 to €4,710
- Debts after one year -€8,218
down €8,218 (-61.4%), from €13,391 to €5,173
- Tax, wage and social debts +€1,455
up €1,455 (+34.6%), from €4,199 to €5,654
of which Remuneration and social security: +€3,564
- Staff costs +€13,259
new in 2025: €13,259
- Taxes -€2,279
down €2,279 (-54.3%), from €4,199 to €1,920
- Other operating charges -€847
down €847 (-40.2%), from €2,106 to €1,259
- Gross operating margin +€675
up €675 (+2.7%), from €24,646 to €25,322
- Depreciation -€335
no longer reported in 2025 (was €335)
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 | €49,878 | €71,300 | +€21,422 | +43.0% |
| Current assets | 29/58 | €49,878 | €71,300 | +€21,422 | +43.0% |
| Stocks and contracts in progress | 3 | €4,190 | €14,072 | +€9,882 | +236% |
| Stocks | 30/36 | €4,190 | €14,072 | +€9,882 | +236% |
| Amounts receivable within one year | 40/41 | €19,367 | €19,748 | +€381 | +2.0% |
| Trade receivables | 40 | €7,660 | €4,265 | -€3,395 | -44.3% |
| Other amounts receivable | 41 | €11,707 | €15,484 | +€3,776 | +32.3% |
| Cash at bank and in hand | 54/58 | €25,021 | €37,480 | +€12,459 | +49.8% |
| Deferred charges and accrued income | 490/1 | €1,300 | - | -€1,300 | |
| Total equity and liabilities | 10/49 | €49,878 | €71,300 | +€21,422 | +43.0% |
| Equity | 10/15 | €19,030 | €26,710 | +€7,680 | +40.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €17,030 | €4,710 | -€12,320 | -72.3% |
| Amounts payable | 17/49 | €30,848 | €44,590 | +€13,742 | +44.5% |
| Amounts payable after more than one year | 17 | €13,391 | €5,173 | -€8,218 | -61.4% |
| Financial debts | 170/4 | €13,391 | €5,173 | -€8,218 | -61.4% |
| Amounts payable within one year | 42/48 | €17,416 | €38,731 | +€21,315 | +122% |
| Current portion of amounts payable after more than one year | 42 | €8,646 | €8,218 | -€428 | -4.9% |
| Trade debts | 44 | €4,571 | €24,859 | +€20,288 | +444% |
| Suppliers | 440/4 | €4,571 | €24,859 | +€20,288 | +444% |
| Taxes, remuneration and social security | 45 | €4,199 | €5,654 | +€1,455 | +34.6% |
| Taxes | 450/3 | €4,199 | €2,090 | -€2,109 | -50.2% |
| Remuneration and social security | 454/9 | - | €3,564 | +€3,564 | |
| Accrued charges and deferred income | 492/3 | €41 | €686 | +€645 | +1,559% |
| Remuneration, social security and pensions | 62 | - | €13,259 | +€13,259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €335 | - | -€335 | |
| Other operating charges | 640/8 | €2,106 | €1,259 | -€847 | -40.2% |
| Gross operating margin | 9900 | €24,646 | €25,322 | +€675 | +2.7% |
| Operating profit (loss) | 9901 | €22,206 | €10,804 | -€11,402 | -51.3% |
| Financial income | 75/76B | €2 | €17 | +€15 | +841% |
| Recurring financial income | 75 | €2 | €17 | +€15 | +841% |
| Financial charges | 65/66B | €1,211 | €1,220 | +€9 | +0.8% |
| Recurring financial charges | 65 | €1,211 | €1,220 | +€9 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €20,996 | €9,600 | -€11,396 | -54.3% |
| Income taxes | 67/77 | €4,199 | €1,920 | -€2,279 | -54.3% |
| Profit (loss) for the period | 9904 | €16,797 | €7,680 | -€9,117 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,797 | €7,680 | -€9,117 | -54.3% |
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 30 October 2026 via checked.be.