EIERYS-LINE: 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.
EIERYS-LINE
Largest movements
- Receivables within one year +€10,812
up €10,812 (+4.9%), from €220,657 to €231,469
of which Trade receivables: +€17,056
- Tangible fixed assets -€3,347
down €3,347 (-27.1%), from €12,347 to €9,000
- Profit (loss) carried forward +€17,749
up €17,749 (+13.8%), from €128,243 to €145,993
- Trade debts -€10,612
down €10,612 (-10.1%), from €105,432 to €94,820
- Gross operating margin -€47,672
down €47,672 (-68.8%), from €69,339 to €21,667
- Taxes -€7,057
no longer reported in 2024 (was €7,057)
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 | €233,776 | €240,913 | +€7,137 | +3.1% |
| Fixed assets | 21/28 | €12,347 | €9,000 | -€3,347 | -27.1% |
| Tangible fixed assets | 22/27 | €12,347 | €9,000 | -€3,347 | -27.1% |
| Furniture and vehicles | 24 | €12,347 | €9,000 | -€3,347 | -27.1% |
| Current assets | 29/58 | €221,429 | €231,913 | +€10,484 | +4.7% |
| Amounts receivable within one year | 40/41 | €220,657 | €231,469 | +€10,812 | +4.9% |
| Trade receivables | 40 | €157,919 | €174,975 | +€17,056 | +10.8% |
| Other amounts receivable | 41 | €62,738 | €56,494 | -€6,244 | -10.0% |
| Cash at bank and in hand | 54/58 | €672 | €344 | -€327 | -48.7% |
| Deferred charges and accrued income | 490/1 | €100 | €100 | = | 0.0% |
| Total equity and liabilities | 10/49 | €233,776 | €240,913 | +€7,137 | +3.1% |
| Equity | 10/15 | €128,343 | €146,093 | +€17,749 | +13.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,243 | €145,993 | +€17,749 | +13.8% |
| Amounts payable | 17/49 | €105,432 | €94,820 | -€10,612 | -10.1% |
| Amounts payable within one year | 42/48 | €105,432 | €94,820 | -€10,612 | -10.1% |
| Trade debts | 44 | €105,432 | €94,820 | -€10,612 | -10.1% |
| Suppliers | 440/4 | €105,432 | €94,820 | -€10,612 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,347 | €3,347 | +€0 | 0.0% |
| Other operating charges | 640/8 | €947 | €493 | -€454 | -47.9% |
| Gross operating margin | 9900 | €69,339 | €21,667 | -€47,672 | -68.8% |
| Operating profit (loss) | 9901 | €65,045 | €17,827 | -€47,218 | -72.6% |
| Financial charges | 65/66B | €468 | €78 | -€390 | -83.3% |
| Recurring financial charges | 65 | €468 | €78 | -€390 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | €64,577 | €17,749 | -€46,828 | -72.5% |
| Income taxes | 67/77 | €7,057 | - | -€7,057 | |
| Profit (loss) for the period | 9904 | €57,520 | €17,749 | -€39,771 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,520 | €17,749 | -€39,771 | -69.1% |
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 8 October 2026 via checked.be.