EH COMPTA: 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.
EH COMPTA
Largest movements
- Receivables within one year +€69,200
up €69,200 (+249.0%), from €27,792 to €96,992
of which Trade receivables: +€69,202
- Cash +€28,596
up €28,596 (+90.9%), from €31,461 to €60,057
mainly Net result for the year (+€83,967) and Tax, wage and social debts (+€30,444)
- Tangible fixed assets -€5,050
down €5,050 (-19.7%), from €25,663 to €20,614
of which Furniture and vehicles: -€3,904
- Deferred charges and accrued income +€2,583
up €2,583 (+97.0%), from €2,663 to €5,246
- Profit (loss) carried forward +€83,967
up €83,967 (+402.9%), from €20,843 to €104,810
- Tax, wage and social debts +€30,444
up €30,444 (+179.0%), from €17,007 to €47,451
of which Remuneration and social security: +€18,388
- Other debts -€17,536
down €17,536 (-42.3%), from €41,419 to €23,882
- Gross operating margin +€151,658
up €151,658 (+313.9%), from €48,314 to €199,972
- Staff costs +€70,441
up €70,441 (+406.4%), from €17,331 to €87,772
- Taxes +€16,481
up €16,481 (+296.2%), from €5,564 to €22,046
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 | €87,784 | €183,114 | +€95,330 | +108.6% |
| Fixed assets | 21/28 | €25,868 | €20,819 | -€5,050 | -19.5% |
| Tangible fixed assets | 22/27 | €25,663 | €20,614 | -€5,050 | -19.7% |
| Furniture and vehicles | 24 | €20,955 | €17,051 | -€3,904 | -18.6% |
| Other tangible fixed assets | 26 | €4,709 | €3,563 | -€1,146 | -24.3% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €61,916 | €162,296 | +€100,380 | +162.1% |
| Amounts receivable within one year | 40/41 | €27,792 | €96,992 | +€69,200 | +249.0% |
| Trade receivables | 40 | €27,791 | €96,992 | +€69,202 | +249.0% |
| Other amounts receivable | 41 | €2 | - | -€2 | |
| Cash at bank and in hand | 54/58 | €31,461 | €60,057 | +€28,596 | +90.9% |
| Deferred charges and accrued income | 490/1 | €2,663 | €5,246 | +€2,583 | +97.0% |
| Total equity and liabilities | 10/49 | €87,784 | €183,114 | +€95,330 | +108.6% |
| Equity | 10/15 | €25,843 | €109,810 | +€83,967 | +324.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,843 | €104,810 | +€83,967 | +402.9% |
| Amounts payable | 17/49 | €61,941 | €73,305 | +€11,363 | +18.3% |
| Amounts payable within one year | 42/48 | €61,941 | €73,305 | +€11,363 | +18.3% |
| Trade debts | 44 | €3,516 | €1,971 | -€1,544 | -43.9% |
| Suppliers | 440/4 | €3,516 | €1,971 | -€1,544 | -43.9% |
| Taxes, remuneration and social security | 45 | €17,007 | €47,451 | +€30,444 | +179.0% |
| Taxes | 450/3 | €17,007 | €29,063 | +€12,056 | +70.9% |
| Remuneration and social security | 454/9 | - | €18,388 | +€18,388 | |
| Other amounts payable | 47/48 | €41,419 | €23,882 | -€17,536 | -42.3% |
| Remuneration, social security and pensions | 62 | €17,331 | €87,772 | +€70,441 | +406.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,454 | €5,793 | +€1,340 | +30.1% |
| Other operating charges | 640/8 | - | €245 | +€245 | |
| Gross operating margin | 9900 | €48,314 | €199,972 | +€151,658 | +313.9% |
| Operating profit (loss) | 9901 | €26,529 | €106,162 | +€79,633 | +300.2% |
| Financial charges | 65/66B | €122 | €149 | +€27 | +22.2% |
| Recurring financial charges | 65 | €122 | €149 | +€27 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €26,407 | €106,013 | +€79,606 | +301.5% |
| Income taxes | 67/77 | €5,564 | €22,046 | +€16,481 | +296.2% |
| Profit (loss) for the period | 9904 | €20,843 | €83,967 | +€63,125 | +302.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,843 | €83,967 | +€63,125 | +302.9% |
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 5 October 2026 via checked.be.