EIMA: 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.
EIMA
Largest movements
- Tangible fixed assets -€55,361
down €55,361 (-3.6%), from €1.5m to €1.5m
of which Other tangible fixed assets: -€51,592
- Profit (loss) carried forward -€42,945
down €42,945 (-11.0%), from €389,431 to €346,486
- Gross operating margin -€347,657
down €347,657 (-86.2%), from €403,516 to €55,859
- Taxes -€61,933
no longer reported in 2025 (was €61,933)
- Financial charges -€16,875
down €16,875 (-26.1%), from €64,688 to €47,814
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 | €1,545,828 | €1,506,006 | -€39,821 | -2.6% |
| Fixed assets | 21/28 | €1,533,232 | €1,477,871 | -€55,361 | -3.6% |
| Tangible fixed assets | 22/27 | €1,533,232 | €1,477,871 | -€55,361 | -3.6% |
| Land and buildings | 22 | €325,869 | €322,100 | -€3,769 | -1.2% |
| Other tangible fixed assets | 26 | €1,207,363 | €1,155,771 | -€51,592 | -4.3% |
| Current assets | 29/58 | €12,595 | €28,135 | +€15,539 | +123.4% |
| Amounts receivable within one year | 40/41 | €11,050 | €11,264 | +€214 | +1.9% |
| Other amounts receivable | 41 | €11,050 | €11,264 | +€214 | +1.9% |
| Cash at bank and in hand | 54/58 | €1,545 | €15,300 | +€13,755 | +890.2% |
| Deferred charges and accrued income | 490/1 | - | €1,570 | +€1,570 | |
| Total equity and liabilities | 10/49 | €1,545,828 | €1,506,006 | -€39,821 | -2.6% |
| Equity | 10/15 | €410,831 | €367,886 | -€42,945 | -10.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,400 | €1,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,400 | - | -€1,400 | |
| Reserves not available under the articles | 1311 | €1,400 | - | -€1,400 | |
| Distributable reserves | 133 | - | €1,400 | +€1,400 | |
| Profit (loss) carried forward | 14 | €389,431 | €346,486 | -€42,945 | -11.0% |
| Amounts payable | 17/49 | €1,134,996 | €1,138,120 | +€3,124 | +0.3% |
| Amounts payable after more than one year | 17 | €903,886 | €907,655 | +€3,769 | +0.4% |
| Financial debts | 170/4 | €903,886 | €907,655 | +€3,769 | +0.4% |
| Amounts payable within one year | 42/48 | €231,110 | €230,465 | -€645 | -0.3% |
| Trade debts | 44 | €169,176 | €168,532 | -€645 | -0.4% |
| Suppliers | 440/4 | €169,176 | €168,532 | -€645 | -0.4% |
| Taxes, remuneration and social security | 45 | €61,933 | €61,933 | = | 0.0% |
| Taxes | 450/3 | €61,933 | €61,933 | = | 0.0% |
| Non-recurring operating income | 76A | €339,536 | €1,884 | -€337,651 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,654 | €45,373 | -€281 | -0.6% |
| Other operating charges | 640/8 | €8,189 | €5,903 | -€2,285 | -27.9% |
| Gross operating margin | 9900 | €403,516 | €55,859 | -€347,657 | -86.2% |
| Operating profit (loss) | 9901 | €349,673 | €4,583 | -€345,090 | -98.7% |
| Financial income | 75/76B | €278 | €285 | +€7 | +2.6% |
| Recurring financial income | 75 | €278 | €285 | +€7 | +2.6% |
| Financial charges | 65/66B | €64,688 | €47,814 | -€16,875 | -26.1% |
| Recurring financial charges | 65 | €64,688 | €47,814 | -€16,875 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €285,263 | -€42,945 | -€328,208 | |
| Income taxes | 67/77 | €61,933 | - | -€61,933 | |
| Profit (loss) for the period | 9904 | €223,330 | -€42,945 | -€266,275 | |
| Profit (loss) for the period to be appropriated | 9905 | €223,330 | -€42,945 | -€266,275 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.