EIFOS: 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.
EIFOS
Largest movements
- Receivables within one year -€5,817
down €5,817 (-68.8%), from €8,450 to €2,633
of which Trade receivables: -€6,217
- Tangible fixed assets -€2,598
down €2,598 (-29.3%), from €8,874 to €6,276
of which Plant, machinery and equipment: -€1,931
- Deferred charges and accrued income -€680
down €680 (-100.0%), from €680 to €0
- Cash +€289
up €289 (+19.9%), from €1,452 to €1,741
mainly Other debts (+€17,731) and Receivables within one year (+€5,817)
- Profit (loss) carried forward -€27,920
down €27,920 (-87.8%), from -€31,787 to -€59,708
- Other debts +€17,731
up €17,731 (+38.6%), from €45,902 to €63,633
- Trade debts +€1,384
up €1,384 (+406.1%), from €341 to €1,725
- Gross operating margin -€10,020
down €10,020 (-74.5%), from -€13,442 to -€23,462
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 | €19,456 | €10,651 | -€8,805 | -45.3% |
| Fixed assets | 21/28 | €8,874 | €6,276 | -€2,598 | -29.3% |
| Tangible fixed assets | 22/27 | €8,874 | €6,276 | -€2,598 | -29.3% |
| Plant, machinery and equipment | 23 | €8,207 | €6,276 | -€1,931 | -23.5% |
| Furniture and vehicles | 24 | €667 | €0 | -€667 | -100.0% |
| Current assets | 29/58 | €10,582 | €4,375 | -€6,207 | -58.7% |
| Amounts receivable within one year | 40/41 | €8,450 | €2,633 | -€5,817 | -68.8% |
| Trade receivables | 40 | €8,217 | €2,000 | -€6,217 | -75.7% |
| Other amounts receivable | 41 | €233 | €633 | +€401 | +172.2% |
| Cash at bank and in hand | 54/58 | €1,452 | €1,741 | +€289 | +19.9% |
| Deferred charges and accrued income | 490/1 | €680 | €0 | -€680 | -100.0% |
| Total equity and liabilities | 10/49 | €19,456 | €10,651 | -€8,805 | -45.3% |
| Equity | 10/15 | -€26,787 | -€54,708 | -€27,920 | -104.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,787 | -€59,708 | -€27,920 | -87.8% |
| Amounts payable | 17/49 | €46,243 | €65,358 | +€19,115 | +41.3% |
| Amounts payable within one year | 42/48 | €46,243 | €65,358 | +€19,115 | +41.3% |
| Trade debts | 44 | €341 | €1,725 | +€1,384 | +406.1% |
| Suppliers | 440/4 | €341 | €1,725 | +€1,384 | +406.1% |
| Other amounts payable | 47/48 | €45,902 | €63,633 | +€17,731 | +38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,373 | €4,223 | -€150 | -3.4% |
| Other operating charges | 640/8 | €179 | €192 | +€13 | +7.2% |
| Gross operating margin | 9900 | -€13,442 | -€23,462 | -€10,020 | -74.5% |
| Operating profit (loss) | 9901 | -€17,994 | -€27,877 | -€9,883 | -54.9% |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.3% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.3% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,030 | -€27,920 | -€9,890 | -54.9% |
| Profit (loss) for the period | 9904 | -€18,030 | -€27,920 | -€9,890 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,030 | -€27,920 | -€9,890 | -54.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.