EISAI: 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.
What changed
EISAI
NACE 46.851, Wholesale of industrial chemicals
financial year 2025 against 2026filed annual accounts (NBB)
Net result for the year
€215,691
2025 · €352,794-€137,102
Equity
€4.6m
2025 · €4.4m+€222,190
Cash
€117,497
2025 · €630,236-€512,738
Balance sheet total
€7.1m
2025 · €7.2m-€155,180
Largest movements
Assets
- Receivables within one year +€1.2m
up €1.2m (+36.6%), from €3.3m to €4.6m
of which Other amounts receivable: +€1.3m
- Stocks and contracts -€857,674
down €857,674 (-26.4%), from €3.2m to €2.4m
- Cash -€512,738
down €512,738 (-81.4%), from €630,236 to €117,497
mainly Receivables within one year (-€1.2m) and Trade debts (-€956,323)
Equity and liabilities
- Trade debts -€956,323
down €956,323 (-74.1%), from €1.3m to €334,110
- Accrued charges and deferred income +€769,546
up €769,546 (+635.6%), from €121,066 to €890,612
- Profit (loss) carried forward +€204,907
up €204,907 (+24.3%), from €843,460 to €1.0m
- Tax, wage and social debts -€190,593
down €190,593 (-13.2%), from €1.4m to €1.3m
of which Taxes: -€178,596
Income statement
- Goods and materials -€3.0m
down €3.0m (-51.0%), from €5.8m to €2.8m
of which Purchases: -€3.4m
- Turnover -€2.8m
down €2.8m (-26.7%), from €10.4m to €7.6m
- Staff costs +€534,922
up €534,922 (+22.5%), from €2.4m to €2.9m
- Other operating charges -€155,325
down €155,325 (-15.3%), from €1.0m to €861,598
From the 2025 result to the 2026 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.
Result 2025
€352,794
Turnover
-€2.8m
Other operating income
-€8,547
Goods and materials
+€3.0m
Services and other goods
+€29,389
Staff costs
-€534,922
Depreciation
-€2,438
Write-downs
-€382
Other operating charges
+€155,325
Financial income
-€17,623
Financial charges
+€10,907
Taxes
+€51,443
Result 2026
€215,691
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€519,237
Investment
€0
Financing
+€6,498
Cash 2025
€630,236
From operations (derived)
-€519,237
Net result for the year
+€215,691
Depreciation
+€7,351
Stocks and contracts
+€857,674
Receivables within one year
-€1.2m
Trade debts
-€956,323
Tax, wage and social debts
-€190,593
Accrued charges and deferred income
+€769,546
Financing
+€6,498
Contributions, distributions and other
+€6,498
Cash 2026
€117,497
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,240,484 | €7,085,304 | -€155,180 | -2.1% |
| Fixed assets | 21/28 | €29,346 | €21,995 | -€7,351 | -25.1% |
| Tangible fixed assets | 22/27 | €18,039 | €10,687 | -€7,351 | -40.8% |
| Furniture and vehicles | 24 | €18,039 | €10,687 | -€7,351 | -40.8% |
| Financial fixed assets | 28 | €11,307 | €11,307 | = | 0.0% |
| Other financial fixed assets | 284/8 | €11,307 | €11,307 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €11,307 | €11,307 | = | 0.0% |
| Current assets | 29/58 | €7,211,138 | €7,063,309 | -€147,829 | -2.1% |
| Stocks and contracts in progress | 3 | €3,242,930 | €2,385,257 | -€857,674 | -26.4% |
| Stocks | 30/36 | €3,242,930 | €2,385,257 | -€857,674 | -26.4% |
| Goods purchased for resale | 34 | €3,242,930 | €2,385,257 | -€857,674 | -26.4% |
| Amounts receivable within one year | 40/41 | €3,337,972 | €4,560,555 | +€1.2m | +36.6% |
| Trade receivables | 40 | €1,293,260 | €1,221,352 | -€71,907 | -5.6% |
| Other amounts receivable | 41 | €2,044,712 | €3,339,203 | +€1.3m | +63.3% |
| Cash at bank and in hand | 54/58 | €630,236 | €117,497 | -€512,738 | -81.4% |
| Total equity and liabilities | 10/49 | €7,240,484 | €7,085,304 | -€155,180 | -2.1% |
| Equity | 10/15 | €4,387,853 | €4,610,043 | +€222,190 | +5.1% |
| Contributions | 10/11 | €2,000,600 | €2,000,600 | = | 0.0% |
| Capital | 10 | €2,000,600 | €2,000,600 | = | 0.0% |
| Issued capital | 100 | €2,000,600 | €2,000,600 | = | 0.0% |
| Reserves | 13 | €1,543,793 | €1,561,076 | +€17,283 | +1.1% |
| Non-distributable reserves | 130/1 | €44,393 | €61,676 | +€17,283 | +38.9% |
| Legal reserve | 130 | €44,393 | €61,676 | +€17,283 | +38.9% |
| Distributable reserves | 133 | €1,499,400 | €1,499,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €843,460 | €1,048,367 | +€204,907 | +24.3% |
| Amounts payable | 17/49 | €2,852,631 | €2,475,261 | -€377,370 | -13.2% |
| Amounts payable within one year | 42/48 | €2,731,565 | €1,584,649 | -€1.1m | -42.0% |
| Trade debts | 44 | €1,290,433 | €334,110 | -€956,323 | -74.1% |
| Suppliers | 440/4 | €1,290,433 | €334,110 | -€956,323 | -74.1% |
| Taxes, remuneration and social security | 45 | €1,441,132 | €1,250,539 | -€190,593 | -13.2% |
| Taxes | 450/3 | €782,474 | €603,878 | -€178,596 | -22.8% |
| Remuneration and social security | 454/9 | €658,658 | €646,661 | -€11,996 | -1.8% |
| Accrued charges and deferred income | 492/3 | €121,066 | €890,612 | +€769,546 | +635.6% |
| Operating income | 70/76A | €10,402,713 | €7,623,433 | -€2.8m | -26.7% |
| Turnover | 70 | €10,360,797 | €7,590,065 | -€2.8m | -26.7% |
| Other operating income | 74 | €41,915 | €33,368 | -€8,547 | -20.4% |
| Operating charges | 60/66A | €9,920,802 | €7,323,352 | -€2.6m | -26.2% |
| Goods for resale, raw materials and consumables | 60 | €5,785,367 | €2,834,889 | -€3.0m | -51.0% |
| Purchases | 600/8 | €5,385,957 | €1,977,216 | -€3.4m | -63.3% |
| Change in stocks: decrease (increase) | 609 | €399,409 | €857,674 | +€458,264 | +114.7% |
| Services and other goods | 61 | €733,657 | €704,269 | -€29,389 | -4.0% |
| Remuneration, social security and pensions | 62 | €2,379,747 | €2,914,669 | +€534,922 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,914 | €7,351 | +€2,438 | +49.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €194 | €577 | +€382 | +196.6% |
| Other operating charges | 640/8 | €1,016,923 | €861,598 | -€155,325 | -15.3% |
| Operating profit (loss) | 9901 | €481,911 | €300,081 | -€181,830 | -37.7% |
| Financial income | 75/76B | €50,013 | €32,390 | -€17,623 | -35.2% |
| Recurring financial income | 75 | €50,013 | €32,390 | -€17,623 | -35.2% |
| Other financial income | 752/9 | €50,013 | €32,390 | -€17,623 | -35.2% |
| Financial charges | 65/66B | €20,947 | €10,039 | -€10,907 | -52.1% |
| Recurring financial charges | 65 | €20,947 | €10,039 | -€10,907 | -52.1% |
| Debt charges | 650 | €18,916 | €7,286 | -€11,631 | -61.5% |
| Other financial charges | 652/9 | €2,031 | €2,754 | +€723 | +35.6% |
| Profit (loss) for the period before taxes | 9903 | €510,977 | €322,431 | -€188,545 | -36.9% |
| Income taxes | 67/77 | €158,183 | €106,740 | -€51,443 | -32.5% |
| Taxes | 670/3 | €158,183 | €106,740 | -€51,443 | -32.5% |
| Profit (loss) for the period | 9904 | €352,794 | €215,691 | -€137,102 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €352,794 | €215,691 | -€137,102 | -38.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.