EID 31: 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.
EID 31
Largest movements
- Current investments +€101,213
up €101,213 (+172%), from €58,760 to €159,973
- Cash -€31,201
down €31,201 (-56.4%), from €55,297 to €24,097
mainly Current investments (-€101,213) and Other debts (-€57,092)
- Receivables within one year -€26,389
down €26,389 (-81.5%), from €32,389 to €6,000
of which Other amounts receivable: -€16,750
- Tangible fixed assets -€11,395
down €11,395 (-13.4%), from €85,165 to €73,771
of which Land and buildings: -€7,221
- Profit (loss) carried forward +€93,671
new in 2026: €93,671
- Other debts -€57,092
down €57,092 (-99.9%), from €57,135 to €44
- Tax, wage and social debts -€5,551
down €5,551 (-52.4%), from €10,589 to €5,038
of which Taxes: -€5,754
- Gross operating margin +€51,089
up €51,089 (+47.8%), from €106,784 to €157,873
- Financial income -€12,546
down €12,546 (-87.0%), from €14,424 to €1,877
- Taxes -€11,015
down €11,015 (-43.7%), from €25,206 to €14,191
- Financial charges -€3,659
down €3,659 (-60.0%), from €6,096 to €2,437
- Staff costs +€2,185
up €2,185 (+8.5%), from €25,754 to €27,939
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,641 | €281,264 | +€31,623 | +12.7% |
| Fixed assets | 21/28 | €85,165 | €73,771 | -€11,395 | -13.4% |
| Tangible fixed assets | 22/27 | €85,165 | €73,771 | -€11,395 | -13.4% |
| Land and buildings | 22 | €60,738 | €53,516 | -€7,221 | -11.9% |
| Plant, machinery and equipment | 23 | €11,021 | €4,820 | -€6,201 | -56.3% |
| Furniture and vehicles | 24 | €8,423 | €11,926 | +€3,503 | +41.6% |
| Other tangible fixed assets | 26 | €4,985 | €3,509 | -€1,476 | -29.6% |
| Current assets | 29/58 | €164,475 | €207,493 | +€43,018 | +26.2% |
| Stocks and contracts in progress | 3 | €12,250 | €12,250 | = | 0.0% |
| Stocks | 30/36 | €12,250 | €12,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,389 | €6,000 | -€26,389 | -81.5% |
| Trade receivables | 40 | €9,639 | - | -€9,639 | |
| Other amounts receivable | 41 | €22,750 | €6,000 | -€16,750 | -73.6% |
| Current investments | 50/53 | €58,760 | €159,973 | +€101,213 | +172% |
| Cash at bank and in hand | 54/58 | €55,297 | €24,097 | -€31,201 | -56.4% |
| Deferred charges and accrued income | 490/1 | €5,779 | €5,173 | -€605 | -10.5% |
| Total equity and liabilities | 10/49 | €249,641 | €281,264 | +€31,623 | +12.7% |
| Equity | 10/15 | €179,680 | €273,351 | +€93,671 | +52.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €159,220 | €159,220 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,861 | €8,861 | = | 0.0% |
| Distributable reserves | 133 | €150,360 | €150,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €93,671 | +€93,671 | |
| Amounts payable | 17/49 | €69,960 | €7,913 | -€62,048 | -88.7% |
| Amounts payable within one year | 42/48 | €69,960 | €7,913 | -€62,048 | -88.7% |
| Trade debts | 44 | €2,237 | €2,831 | +€595 | +26.6% |
| Suppliers | 440/4 | €2,237 | €2,831 | +€595 | +26.6% |
| Taxes, remuneration and social security | 45 | €10,589 | €5,038 | -€5,551 | -52.4% |
| Taxes | 450/3 | €5,754 | - | -€5,754 | |
| Remuneration and social security | 454/9 | €4,835 | €5,038 | +€203 | +4.2% |
| Other amounts payable | 47/48 | €57,135 | €44 | -€57,092 | -99.9% |
| Non-recurring operating income | 76A | - | €3,327 | +€3,327 | |
| Remuneration, social security and pensions | 62 | €25,754 | €27,939 | +€2,185 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,832 | €19,783 | +€1,951 | +10.9% |
| Other operating charges | 640/8 | €1,795 | €1,730 | -€65 | -3.6% |
| Gross operating margin | 9900 | €106,784 | €157,873 | +€51,089 | +47.8% |
| Operating profit (loss) | 9901 | €61,403 | €108,422 | +€47,019 | +76.6% |
| Financial income | 75/76B | €14,424 | €1,877 | -€12,546 | -87.0% |
| Recurring financial income | 75 | €14,424 | €1,877 | -€12,546 | -87.0% |
| Financial charges | 65/66B | €6,096 | €2,437 | -€3,659 | -60.0% |
| Recurring financial charges | 65 | €6,096 | €2,437 | -€3,659 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €69,731 | €107,862 | +€38,131 | +54.7% |
| Income taxes | 67/77 | €25,206 | €14,191 | -€11,015 | -43.7% |
| Profit (loss) for the period | 9904 | €44,525 | €93,671 | +€49,146 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €44,525 | €93,671 | +€49,146 | +110% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.