EisphorIA: 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.
EisphorIA
Largest movements
- Cash +€28,959
up €28,959 (+314.4%), from €9,211 to €38,170
mainly Net result for the year (+€31,853) and Depreciation (+€11,579)
- Intangible fixed assets -€10,767
down €10,767 (-56.5%), from €19,069 to €8,302
- Receivables within one year -€5,238
down €5,238 (-89.8%), from €5,835 to €597
of which Trade receivables: -€5,220
- Tangible fixed assets -€812
down €812 (-81.9%), from €991 to €179
- Profit (loss) carried forward +€31,853
up €31,853 (+68.7%), from -€46,369 to -€14,516
- Accrued charges and deferred income -€12,160
down €12,160 (-66.1%), from €18,397 to €6,237
- Other debts -€5,193
down €5,193 (-98.5%), from €5,270 to €77
- Trade debts -€2,264
down €2,264 (-97.9%), from €2,312 to €49
- Gross operating margin +€48,348
up €48,348, from -€4,460 to €43,889
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 | €35,809 | €48,045 | +€12,236 | +34.2% |
| Fixed assets | 21/28 | €20,104 | €8,525 | -€11,579 | -57.6% |
| Intangible fixed assets | 21 | €19,069 | €8,302 | -€10,767 | -56.5% |
| Tangible fixed assets | 22/27 | €991 | €179 | -€812 | -81.9% |
| Plant, machinery and equipment | 23 | €991 | €179 | -€812 | -81.9% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €15,705 | €39,520 | +€23,815 | +151.6% |
| Amounts receivable within one year | 40/41 | €5,835 | €597 | -€5,238 | -89.8% |
| Trade receivables | 40 | €5,220 | - | -€5,220 | |
| Other amounts receivable | 41 | €615 | €597 | -€18 | -3.0% |
| Cash at bank and in hand | 54/58 | €9,211 | €38,170 | +€28,959 | +314.4% |
| Deferred charges and accrued income | 490/1 | €659 | €753 | +€94 | +14.3% |
| Total equity and liabilities | 10/49 | €35,809 | €48,045 | +€12,236 | +34.2% |
| Equity | 10/15 | €9,829 | €41,683 | +€31,853 | +324.1% |
| Contributions | 10/11 | €56,199 | €56,199 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,369 | -€14,516 | +€31,853 | +68.7% |
| Amounts payable | 17/49 | €25,979 | €6,363 | -€19,617 | -75.5% |
| Amounts payable within one year | 42/48 | €7,582 | €126 | -€7,457 | -98.3% |
| Trade debts | 44 | €2,312 | €49 | -€2,264 | -97.9% |
| Suppliers | 440/4 | €2,312 | €49 | -€2,264 | -97.9% |
| Other amounts payable | 47/48 | €5,270 | €77 | -€5,193 | -98.5% |
| Accrued charges and deferred income | 492/3 | €18,397 | €6,237 | -€12,160 | -66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,003 | €11,579 | -€424 | -3.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€4,460 | €43,889 | +€48,348 | |
| Operating profit (loss) | 9901 | -€16,849 | €31,910 | +€48,759 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €71 | €62 | -€9 | -12.5% |
| Recurring financial charges | 65 | €71 | €62 | -€9 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€16,920 | €31,853 | +€48,773 | |
| Profit (loss) for the period | 9904 | -€16,920 | €31,853 | +€48,773 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,920 | €31,853 | +€48,773 |
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 7 October 2026 via checked.be.