EIERFARM van EIJK: 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.
EIERFARM van EIJK
Largest movements
- Tangible fixed assets +€234,863
up €234,863 (+29.8%), from €789,014 to €1.0m
of which Furniture and vehicles: +€122,314
- Cash -€61,350
down €61,350 (-78.0%), from €78,606 to €17,256
mainly Investment in fixed assets (net) (-€364,029) and Receivables within one year (-€56,180)
- Receivables within one year +€56,180
up €56,180 (+26.7%), from €210,457 to €266,637
- Trade debts +€169,734
up €169,734 (+51.8%), from €327,427 to €497,161
- Debts after one year +€42,259
up €42,259 (+9.5%), from €444,061 to €486,320
- Current portion of long-term debt +€28,446
up €28,446 (+38.5%), from €73,921 to €102,366
- Depreciation +€30,892
up €30,892 (+31.4%), from €98,274 to €129,166
- Provisions -€15,000
new in 2024: -€15,000
- Gross operating margin +€7,205
up €7,205 (+5.2%), from €137,835 to €145,040
- Taxes -€3,668
down €3,668 (-75.0%), from €4,887 to €1,219
- Other operating charges -€2,627
down €2,627 (-41.0%), from €6,402 to €3,775
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,300,462 | €1,530,572 | +€230,111 | +17.7% |
| Fixed assets | 21/28 | €1,007,090 | €1,241,952 | +€234,863 | +23.3% |
| Intangible fixed assets | 21 | €205,800 | €205,800 | = | 0.0% |
| Tangible fixed assets | 22/27 | €789,014 | €1,023,876 | +€234,863 | +29.8% |
| Land and buildings | 22 | €694,239 | €698,933 | +€4,693 | +0.7% |
| Plant, machinery and equipment | 23 | €44,788 | €152,643 | +€107,855 | +240.8% |
| Furniture and vehicles | 24 | €49,986 | €172,301 | +€122,314 | +244.7% |
| Financial fixed assets | 28 | €12,276 | €12,276 | = | 0.0% |
| Current assets | 29/58 | €293,372 | €288,620 | -€4,752 | -1.6% |
| Amounts receivable within one year | 40/41 | €210,457 | €266,637 | +€56,180 | +26.7% |
| Trade receivables | 40 | €210,457 | €266,637 | +€56,180 | +26.7% |
| Cash at bank and in hand | 54/58 | €78,606 | €17,256 | -€61,350 | -78.0% |
| Deferred charges and accrued income | 490/1 | €4,309 | €4,727 | +€417 | +9.7% |
| Total equity and liabilities | 10/49 | €1,300,462 | €1,530,572 | +€230,111 | +17.7% |
| Equity | 10/15 | €329,713 | €330,146 | +€433 | +0.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Revaluation surpluses | 12 | €205,800 | €205,800 | = | 0.0% |
| Reserves | 13 | €99,124 | €99,557 | +€433 | +0.4% |
| Distributable reserves | 133 | €99,124 | €99,557 | +€433 | +0.4% |
| Provisions and deferred taxes | 16 | €15,000 | - | -€15,000 | |
| Provisions for liabilities and charges | 160/5 | €15,000 | - | -€15,000 | |
| Major repairs and maintenance | 162 | €15,000 | - | -€15,000 | |
| Amounts payable | 17/49 | €955,748 | €1,200,426 | +€244,678 | +25.6% |
| Amounts payable after more than one year | 17 | €444,061 | €486,320 | +€42,259 | +9.5% |
| Financial debts | 170/4 | €444,061 | €486,320 | +€42,259 | +9.5% |
| Amounts payable within one year | 42/48 | €511,687 | €714,107 | +€202,419 | +39.6% |
| Current portion of amounts payable after more than one year | 42 | €73,921 | €102,366 | +€28,446 | +38.5% |
| Trade debts | 44 | €327,427 | €497,161 | +€169,734 | +51.8% |
| Suppliers | 440/4 | €327,427 | €497,161 | +€169,734 | +51.8% |
| Taxes, remuneration and social security | 45 | €7,797 | €5,762 | -€2,035 | -26.1% |
| Taxes | 450/3 | €7,797 | €5,762 | -€2,035 | -26.1% |
| Other amounts payable | 47/48 | €102,543 | €108,817 | +€6,274 | +6.1% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,274 | €129,166 | +€30,892 | +31.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€15,000 | -€15,000 | |
| Other operating charges | 640/8 | €6,402 | €3,775 | -€2,627 | -41.0% |
| Gross operating margin | 9900 | €137,835 | €145,040 | +€7,205 | +5.2% |
| Operating profit (loss) | 9901 | €33,160 | €27,099 | -€6,061 | -18.3% |
| Financial income | 75/76B | €11 | €8 | -€3 | -29.4% |
| Recurring financial income | 75 | €11 | €8 | -€3 | -29.4% |
| Financial charges | 65/66B | €23,883 | €25,455 | +€1,572 | +6.6% |
| Recurring financial charges | 65 | €23,883 | €25,455 | +€1,572 | +6.6% |
| Profit (loss) for the period before taxes | 9903 | €9,288 | €1,652 | -€7,636 | -82.2% |
| Income taxes | 67/77 | €4,887 | €1,219 | -€3,668 | -75.0% |
| Profit (loss) for the period | 9904 | €4,400 | €433 | -€3,968 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,400 | €433 | -€3,968 | -90.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.