EIGENHANDIG: 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.
EIGENHANDIG
Largest movements
- Cash +€37,638
up €37,638 (+84.7%), from €44,433 to €82,071
mainly Net result for the year (+€54,691) and Depreciation (+€2,155)
- Current investments +€12,147
new in 2025: €12,147
- Receivables within one year +€2,304
up €2,304 (+14.3%), from €16,079 to €18,383
of which Trade receivables: +€3,258
- Tangible fixed assets +€1,910
up €1,910 (+34.9%), from €5,478 to €7,388
- Reserves +€54,691
up €54,691 (+98.1%), from €55,771 to €110,462
- Gross operating margin -€2,190
down €2,190 (-2.7%), from €80,705 to €78,515
- Depreciation -€1,261
down €1,261 (-36.9%), from €3,415 to €2,155
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 | €67,760 | €121,817 | +€54,057 | +79.8% |
| Fixed assets | 21/28 | €5,478 | €7,388 | +€1,910 | +34.9% |
| Tangible fixed assets | 22/27 | €5,478 | €7,388 | +€1,910 | +34.9% |
| Furniture and vehicles | 24 | €5,478 | €7,388 | +€1,910 | +34.9% |
| Current assets | 29/58 | €62,282 | €114,429 | +€52,147 | +83.7% |
| Amounts receivable within one year | 40/41 | €16,079 | €18,383 | +€2,304 | +14.3% |
| Trade receivables | 40 | €15,125 | €18,383 | +€3,258 | +21.5% |
| Other amounts receivable | 41 | €954 | €0 | -€954 | -100.0% |
| Current investments | 50/53 | - | €12,147 | +€12,147 | |
| Cash at bank and in hand | 54/58 | €44,433 | €82,071 | +€37,638 | +84.7% |
| Deferred charges and accrued income | 490/1 | €1,770 | €1,827 | +€57 | +3.2% |
| Total equity and liabilities | 10/49 | €67,760 | €121,817 | +€54,057 | +79.8% |
| Equity | 10/15 | €55,871 | €110,562 | +€54,691 | +97.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €55,771 | €110,462 | +€54,691 | +98.1% |
| Distributable reserves | 133 | €55,771 | €110,462 | +€54,691 | +98.1% |
| Amounts payable | 17/49 | €11,889 | €11,255 | -€634 | -5.3% |
| Amounts payable within one year | 42/48 | €11,299 | €10,715 | -€584 | -5.2% |
| Trade debts | 44 | €1,245 | €1,272 | +€27 | +2.2% |
| Suppliers | 440/4 | €1,245 | €1,272 | +€27 | +2.2% |
| Taxes, remuneration and social security | 45 | €8,804 | €8,277 | -€527 | -6.0% |
| Taxes | 450/3 | €8,804 | €8,277 | -€527 | -6.0% |
| Other amounts payable | 47/48 | €1,250 | €1,166 | -€84 | -6.8% |
| Accrued charges and deferred income | 492/3 | €590 | €540 | -€50 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,415 | €2,155 | -€1,261 | -36.9% |
| Other operating charges | 640/8 | €348 | €122 | -€226 | -65.0% |
| Gross operating margin | 9900 | €80,705 | €78,515 | -€2,190 | -2.7% |
| Operating profit (loss) | 9901 | €76,942 | €76,238 | -€704 | -0.9% |
| Financial income | 75/76B | €0 | €41 | +€41 | +81640.0% |
| Recurring financial income | 75 | €0 | €41 | +€41 | +81640.0% |
| Financial charges | 65/66B | - | €436 | +€436 | |
| Recurring financial charges | 65 | - | €436 | +€436 | |
| Profit (loss) for the period before taxes | 9903 | €76,942 | €75,843 | -€1,099 | -1.4% |
| Income taxes | 67/77 | €21,171 | €21,152 | -€19 | -0.1% |
| Profit (loss) for the period | 9904 | €55,771 | €54,691 | -€1,080 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,771 | €54,691 | -€1,080 | -1.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.