EIA - TECHNICS: 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.
EIA - TECHNICS
Largest movements
- Receivables within one year +€75,931
up €75,931 (+17.8%), from €426,647 to €502,579
of which Trade receivables: +€63,939
- Tangible fixed assets +€47,659
up €47,659 (+142.8%), from €33,370 to €81,029
of which Furniture and vehicles: +€38,441
- Deferred charges and accrued income -€16,012
no longer reported in 2025 (was €16,012)
- Cash +€15,755
up €15,755 (+8.3%), from €190,554 to €206,310
mainly Net result for the year (+€226,207) and Trade debts (+€31,625)
- Reserves +€226,207
up €226,207 (+64.2%), from €352,092 to €578,299
of which Distributable reserves: +€226,207
- Short-term financial debts -€70,000
no longer reported in 2025 (was €70,000)
- Trade debts +€31,625
up €31,625 (+13.8%), from €228,967 to €260,592
- Tax, wage and social debts -€30,203
down €30,203 (-42.8%), from €70,612 to €40,408
of which Taxes: -€35,319
- Debts after one year -€29,748
down €29,748 (-30.2%), from €98,550 to €68,802
- Gross operating margin +€131,619
up €131,619 (+23.8%), from €553,253 to €684,872
- Staff costs +€78,518
up €78,518 (+27.8%), from €282,712 to €361,230
- Taxes +€11,768
up €11,768 (+17.8%), from €66,239 to €78,007
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 | €914,272 | €1,043,350 | +€129,078 | +14.1% |
| Fixed assets | 21/28 | €44,672 | €92,331 | +€47,659 | +106.7% |
| Tangible fixed assets | 22/27 | €33,370 | €81,029 | +€47,659 | +142.8% |
| Plant, machinery and equipment | 23 | €29,906 | €39,124 | +€9,218 | +30.8% |
| Furniture and vehicles | 24 | €3,463 | €41,904 | +€38,441 | +1109.9% |
| Financial fixed assets | 28 | €11,302 | €11,302 | = | 0.0% |
| Current assets | 29/58 | €869,600 | €951,019 | +€81,419 | +9.4% |
| Stocks and contracts in progress | 3 | €236,386 | €242,130 | +€5,745 | +2.4% |
| Stocks | 30/36 | €119,462 | €147,358 | +€27,896 | +23.4% |
| Contracts in progress | 37 | €116,924 | €94,772 | -€22,151 | -18.9% |
| Amounts receivable within one year | 40/41 | €426,647 | €502,579 | +€75,931 | +17.8% |
| Trade receivables | 40 | €426,647 | €490,586 | +€63,939 | +15.0% |
| Other amounts receivable | 41 | - | €11,993 | +€11,993 | |
| Cash at bank and in hand | 54/58 | €190,554 | €206,310 | +€15,755 | +8.3% |
| Deferred charges and accrued income | 490/1 | €16,012 | - | -€16,012 | |
| Total equity and liabilities | 10/49 | €914,272 | €1,043,350 | +€129,078 | +14.1% |
| Equity | 10/15 | €416,092 | €642,299 | +€226,207 | +54.4% |
| Contributions | 10/11 | €64,000 | €64,000 | = | 0.0% |
| Capital | 10 | €64,000 | €64,000 | = | 0.0% |
| Issued capital | 100 | €64,000 | €64,000 | = | 0.0% |
| Reserves | 13 | €352,092 | €578,299 | +€226,207 | +64.2% |
| Non-distributable reserves | 130/1 | €6,400 | €6,400 | = | 0.0% |
| Legal reserve | 130 | €6,400 | €6,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €326,942 | €553,149 | +€226,207 | +69.2% |
| Amounts payable | 17/49 | €498,180 | €401,051 | -€97,129 | -19.5% |
| Amounts payable after more than one year | 17 | €98,550 | €68,802 | -€29,748 | -30.2% |
| Financial debts | 170/4 | €98,550 | €68,802 | -€29,748 | -30.2% |
| Amounts payable within one year | 42/48 | €398,130 | €330,749 | -€67,381 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €28,551 | €29,748 | +€1,198 | +4.2% |
| Financial debts | 43 | €70,000 | - | -€70,000 | |
| Credit institutions | 430/8 | €70,000 | - | -€70,000 | |
| Trade debts | 44 | €228,967 | €260,592 | +€31,625 | +13.8% |
| Suppliers | 440/4 | €228,967 | €260,592 | +€31,625 | +13.8% |
| Taxes, remuneration and social security | 45 | €70,612 | €40,408 | -€30,203 | -42.8% |
| Taxes | 450/3 | €39,521 | €4,202 | -€35,319 | -89.4% |
| Remuneration and social security | 454/9 | €31,091 | €36,207 | +€5,115 | +16.5% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €282,712 | €361,230 | +€78,518 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,380 | €10,609 | +€6,229 | +142.2% |
| Other operating charges | 640/8 | €679 | €1,113 | +€433 | +63.8% |
| Gross operating margin | 9900 | €553,253 | €684,872 | +€131,619 | +23.8% |
| Operating profit (loss) | 9901 | €265,482 | €311,921 | +€46,440 | +17.5% |
| Financial income | 75/76B | €43 | €0 | -€43 | -99.5% |
| Recurring financial income | 75 | €43 | €0 | -€43 | -99.5% |
| Financial charges | 65/66B | €10,394 | €7,707 | -€2,687 | -25.9% |
| Recurring financial charges | 65 | €10,394 | €7,707 | -€2,687 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €255,131 | €304,215 | +€49,084 | +19.2% |
| Income taxes | 67/77 | €66,239 | €78,007 | +€11,768 | +17.8% |
| Profit (loss) for the period | 9904 | €188,892 | €226,207 | +€37,315 | +19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €188,892 | €226,207 | +€37,315 | +19.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.