EIFFEL: 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.
EIFFEL
Largest movements
- Deferred charges and accrued income +€10,040
up €10,040 (+223.1%), from €4,500 to €14,540
- Tangible fixed assets -€5,150
down €5,150 (-4.8%), from €107,423 to €102,273
of which Land and buildings: -€3,595
- Receivables within one year +€4,541
up €4,541 (+42.8%), from €10,617 to €15,158
of which Other amounts receivable: +€15,148
- Cash -€2,505
down €2,505 (-10.7%), from €23,403 to €20,898
mainly Contributions, distributions and other (-€20,750) and Deferred charges and accrued income (-€10,040)
- Other debts +€8,612
up €8,612 (+25.9%), from €33,277 to €41,889
- Debts after one year -€3,688
down €3,688 (-4.4%), from €84,306 to €80,618
of which Financial debts: -€3,688
- Tax, wage and social debts +€3,602
up €3,602 (+44.9%), from €8,026 to €11,627
of which Taxes: +€3,527
- Current portion of long-term debt -€1,558
down €1,558 (-28.1%), from €5,551 to €3,993
- Turnover +€8,336
up €8,336 (+10.1%), from €82,412 to €90,748
- Purchases and services +€5,422
up €5,422 (+11.0%), from €49,410 to €54,832
- Gross operating margin +€2,915
up €2,915 (+8.8%), from €33,002 to €35,916
- Taxes +€1,492
up €1,492 (+26.2%), from €5,686 to €7,178
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 | €146,143 | €153,070 | +€6,926 | +4.7% |
| Fixed assets | 21/28 | €107,623 | €102,473 | -€5,150 | -4.8% |
| Tangible fixed assets | 22/27 | €107,423 | €102,273 | -€5,150 | -4.8% |
| Land and buildings | 22 | €105,868 | €102,273 | -€3,595 | -3.4% |
| Furniture and vehicles | 24 | €1,554 | - | -€1,554 | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €38,521 | €50,596 | +€12,076 | +31.3% |
| Amounts receivable within one year | 40/41 | €10,617 | €15,158 | +€4,541 | +42.8% |
| Trade receivables | 40 | €10,608 | - | -€10,608 | |
| Other amounts receivable | 41 | €10 | €15,158 | +€15,148 | +154892.3% |
| Cash at bank and in hand | 54/58 | €23,403 | €20,898 | -€2,505 | -10.7% |
| Deferred charges and accrued income | 490/1 | €4,500 | €14,540 | +€10,040 | +223.1% |
| Total equity and liabilities | 10/49 | €146,143 | €153,070 | +€6,926 | +4.7% |
| Equity | 10/15 | €14,182 | €14,075 | -€107 | -0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,029 | €9,029 | = | 0.0% |
| Distributable reserves | 133 | €9,029 | €9,029 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153 | €46 | -€107 | -70.1% |
| Amounts payable | 17/49 | €131,961 | €138,995 | +€7,033 | +5.3% |
| Amounts payable after more than one year | 17 | €84,306 | €80,618 | -€3,688 | -4.4% |
| Financial debts | 170/4 | €83,206 | €79,518 | -€3,688 | -4.4% |
| Other amounts payable | 178/9 | €1,100 | €1,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,853 | €58,077 | +€11,224 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €5,551 | €3,993 | -€1,558 | -28.1% |
| Trade debts | 44 | - | €568 | +€568 | |
| Suppliers | 440/4 | - | €568 | +€568 | |
| Taxes, remuneration and social security | 45 | €8,026 | €11,627 | +€3,602 | +44.9% |
| Taxes | 450/3 | €6,326 | €9,852 | +€3,527 | +55.8% |
| Remuneration and social security | 454/9 | €1,700 | €1,775 | +€75 | +4.4% |
| Other amounts payable | 47/48 | €33,277 | €41,889 | +€8,612 | +25.9% |
| Accrued charges and deferred income | 492/3 | €802 | €300 | -€503 | -62.6% |
| Turnover | 70 | €82,412 | €90,748 | +€8,336 | +10.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €49,410 | €54,832 | +€5,422 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,720 | €5,150 | -€571 | -10.0% |
| Other operating charges | 640/8 | €1,825 | €1,391 | -€435 | -23.8% |
| Gross operating margin | 9900 | €33,002 | €35,916 | +€2,915 | +8.8% |
| Operating profit (loss) | 9901 | €25,456 | €29,376 | +€3,920 | +15.4% |
| Financial charges | 65/66B | €1,639 | €1,555 | -€84 | -5.1% |
| Recurring financial charges | 65 | €1,639 | €1,555 | -€84 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €23,817 | €27,821 | +€4,004 | +16.8% |
| Income taxes | 67/77 | €5,686 | €7,178 | +€1,492 | +26.2% |
| Profit (loss) for the period | 9904 | €18,131 | €20,643 | +€2,512 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,131 | €20,643 | +€2,512 | +13.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.