EOC MANAGEMENT: 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.
What changed
EOC MANAGEMENT
NACE 20.140, Manufacture of chemicals and chemical products
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€256,275
2024 · -€473,198+€729,473
Equity
€7.8m
2024 · €8.4m-€586,235
Cash
€12.5m
2024 · €1.9m+€10.6m
Balance sheet total
€41.1m
2024 · €39.2m+€1.9m
Largest movements
Assets
- Cash +€10.6m
up €10.6m (+554.6%), from €1.9m to €12.5m
mainly Receivables within one year (+€8.4m) and Other debts (+€3.3m)
- Receivables within one year -€8.4m
down €8.4m (-40.4%), from €20.8m to €12.4m
of which Other amounts receivable: -€8.2m
Equity and liabilities
- Other debts +€3.3m
up €3.3m (+12.1%), from €27.2m to €30.5m
- Trade debts -€853,369
down €853,369 (-41.4%), from €2.1m to €1.2m
- Profit (loss) carried forward -€586,235
down €586,235 (-15.3%), from €3.8m to €3.2m
Income statement
- Other operating income +€3.3m
up €3.3m (+261.3%), from €1.2m to €4.5m
- Turnover -€3.0m
down €3.0m (-53.1%), from €5.6m to €2.6m
- Financial charges -€594,509
down €594,509 (-32.7%), from €1.8m to €1.2m
of which Financial charges: -€303,111
- Services and other goods +€251,255
up €251,255 (+5.9%), from €4.2m to €4.5m
- Staff costs -€116,161
down €116,161 (-6.2%), from €1.9m to €1.8m
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.
Result 2024
-€473,198
Turnover
-€3.0m
Other operating income
+€3.3m
Services and other goods
-€251,255
Staff costs
+€116,161
Depreciation
-€58,147
Provisions
+€7,155
Other operating charges
+€5,263
Financial income
+€13,629
Financial charges
+€594,509
Taxes
-€5,220
Result 2025
€256,275
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.
From operations
+€11.8m
Investment
-€219,147
Financing
-€968,510
Cash 2024
€1.9m
From operations (derived)
+€11.8m
Net result for the year
+€256,275
Depreciation
+€534,535
Receivables within one year
+€8.4m
Deferred charges and accrued income
-€33,046
Provisions
-€179,229
Trade debts
-€853,369
Tax, wage and social debts
+€333,881
Other debts
+€3.3m
Accrued charges and deferred income
-€5,928
Investment (derived)
-€219,147
Investment in fixed assets (net)
-€219,147
Financing
-€968,510
Debts after one year
-€126,000
Contributions, distributions and other
-€842,510
Cash 2025
€12.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,171,229 | €41,058,732 | +€1.9m | +4.8% |
| Fixed assets | 21/28 | €16,187,004 | €15,871,616 | -€315,388 | -1.9% |
| Intangible fixed assets | 21 | €461,982 | €287,380 | -€174,602 | -37.8% |
| Tangible fixed assets | 22/27 | €8,538,605 | €8,397,819 | -€140,786 | -1.6% |
| Land and buildings | 22 | €7,185,941 | €7,168,781 | -€17,160 | -0.2% |
| Furniture and vehicles | 24 | €754,164 | €756,538 | +€2,374 | +0.3% |
| Leasing and similar rights | 25 | €598,500 | €472,500 | -€126,000 | -21.1% |
| Financial fixed assets | 28 | €7,186,417 | €7,186,417 | = | 0.0% |
| Affiliated companies | 280/1 | €6,276,668 | €6,276,668 | = | 0.0% |
| Participating interests | 280 | €6,276,668 | €6,276,668 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €909,749 | €909,749 | = | 0.0% |
| Participating interests | 282 | €909,749 | €909,749 | = | 0.0% |
| Current assets | 29/58 | €22,984,225 | €25,187,116 | +€2.2m | +9.6% |
| Amounts receivable within one year | 40/41 | €20,843,726 | €12,427,673 | -€8.4m | -40.4% |
| Trade receivables | 40 | €3,453,772 | €3,241,122 | -€212,650 | -6.2% |
| Other amounts receivable | 41 | €17,389,954 | €9,186,551 | -€8.2m | -47.2% |
| Cash at bank and in hand | 54/58 | €1,908,794 | €12,494,692 | +€10.6m | +554.6% |
| Deferred charges and accrued income | 490/1 | €231,705 | €264,751 | +€33,046 | +14.3% |
| Total equity and liabilities | 10/49 | €39,171,229 | €41,058,732 | +€1.9m | +4.8% |
| Equity | 10/15 | €8,413,970 | €7,827,735 | -€586,235 | -7.0% |
| Contributions | 10/11 | €2,000,000 | €2,000,000 | = | 0.0% |
| Capital | 10 | €2,000,000 | €2,000,000 | = | 0.0% |
| Issued capital | 100 | €2,000,000 | €2,000,000 | = | 0.0% |
| Revaluation surpluses | 12 | €2,370,000 | €2,370,000 | = | 0.0% |
| Reserves | 13 | €213,817 | €213,817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200,000 | €200,000 | = | 0.0% |
| Legal reserve | 130 | €200,000 | €200,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,510 | €6,510 | = | 0.0% |
| Distributable reserves | 133 | €7,307 | €7,307 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,830,153 | €3,243,918 | -€586,235 | -15.3% |
| Provisions and deferred taxes | 16 | €437,656 | €258,427 | -€179,229 | -41.0% |
| Provisions for liabilities and charges | 160/5 | €437,656 | €258,427 | -€179,229 | -41.0% |
| Environmental obligations | 163 | €437,656 | €258,427 | -€179,229 | -41.0% |
| Amounts payable | 17/49 | €30,319,603 | €32,972,570 | +€2.7m | +8.8% |
| Amounts payable after more than one year | 17 | €472,500 | €346,500 | -€126,000 | -26.7% |
| Financial debts | 170/4 | €472,500 | €346,500 | -€126,000 | -26.7% |
| Leasing and similar obligations | 172 | €472,500 | €346,500 | -€126,000 | -26.7% |
| Amounts payable within one year | 42/48 | €29,841,109 | €32,626,004 | +€2.8m | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €126,000 | €126,000 | = | 0.0% |
| Trade debts | 44 | €2,063,701 | €1,210,332 | -€853,369 | -41.4% |
| Suppliers | 440/4 | €2,063,701 | €1,210,332 | -€853,369 | -41.4% |
| Taxes, remuneration and social security | 45 | €440,920 | €774,801 | +€333,881 | +75.7% |
| Taxes | 450/3 | €117,920 | €415,883 | +€297,963 | +252.7% |
| Remuneration and social security | 454/9 | €323,000 | €358,918 | +€35,918 | +11.1% |
| Other amounts payable | 47/48 | €27,210,488 | €30,514,871 | +€3.3m | +12.1% |
| Accrued charges and deferred income | 492/3 | €5,994 | €66 | -€5,928 | -98.9% |
| Operating income | 70/76A | €6,813,118 | €7,120,496 | +€307,378 | +4.5% |
| Turnover | 70 | €5,564,548 | €2,609,789 | -€3.0m | -53.1% |
| Other operating income | 74 | €1,248,570 | €4,510,707 | +€3.3m | +261.3% |
| Operating charges | 60/66A | €6,448,262 | €6,629,085 | +€180,823 | +2.8% |
| Services and other goods | 61 | €4,231,146 | €4,482,401 | +€251,255 | +5.9% |
| Remuneration, social security and pensions | 62 | €1,884,661 | €1,768,500 | -€116,161 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €476,388 | €534,535 | +€58,147 | +12.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€172,074 | -€179,229 | -€7,155 | -4.2% |
| Other operating charges | 640/8 | €28,141 | €22,878 | -€5,263 | -18.7% |
| Operating profit (loss) | 9901 | €364,856 | €491,411 | +€126,555 | +34.7% |
| Financial income | 75/76B | €975,936 | €989,565 | +€13,629 | +1.4% |
| Recurring financial income | 75 | €975,936 | €989,565 | +€13,629 | +1.4% |
| Income from current assets | 751 | €952,619 | €609,110 | -€343,509 | -36.1% |
| Other financial income | 752/9 | €23,317 | €380,455 | +€357,138 | +1531.7% |
| Financial charges | 65/66B | €1,817,797 | €1,223,288 | -€594,509 | -32.7% |
| Recurring financial charges | 65 | €1,465,016 | €1,161,905 | -€303,111 | -20.7% |
| Debt charges | 650 | €1,279,681 | €1,082,836 | -€196,845 | -15.4% |
| Other financial charges | 652/9 | €185,335 | €79,069 | -€106,266 | -57.3% |
| Non-recurring financial charges | 66B | €352,781 | €61,383 | -€291,398 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | -€477,005 | €257,688 | +€734,693 | |
| Income taxes | 67/77 | -€3,807 | €1,413 | +€5,220 | |
| Taxes | 670/3 | - | €1,413 | +€1,413 | |
| Tax adjustments and reversals of tax provisions | 77 | €3,807 | - | -€3,807 | |
| Profit (loss) for the period | 9904 | -€473,198 | €256,275 | +€729,473 | |
| Profit (loss) for the period to be appropriated | 9905 | -€473,198 | €256,275 | +€729,473 |
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 3 October 2026 via checked.be.