EOCENE: 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.
EOCENE
Largest movements
- Cash +€9,843
new in 2025: €9,843
mainly Trade debts (+€15,126) and Net result for the year (+€3,439)
- Receivables within one year -€1,166
down €1,166 (-2.0%), from €59,260 to €58,094
of which Trade receivables: -€2,700
- Trade debts +€15,126
up €15,126 (+367%), from €4,126 to €19,252
- Short-term financial debts -€9,973
no longer reported in 2025 (was €9,973)
- Profit (loss) carried forward +€3,439
up €3,439 (+9.5%), from €36,380 to €39,818
- Gross operating margin +€5,360
up €5,360, from -€3,175 to €2,185
- Taxes +€809
new in 2025: €809
- Financial charges -€336
down €336 (-26.5%), from €1,268 to €932
- Financial income -€199
down €199 (-6.1%), from €3,273 to €3,074
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.
Derived cash bridge
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 | €59,260 | €67,937 | +€8,677 | +14.6% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €59,260 | €67,937 | +€8,677 | +14.6% |
| Amounts receivable within one year | 40/41 | €59,260 | €58,094 | -€1,166 | -2.0% |
| Trade receivables | 40 | €2,700 | - | -€2,700 | |
| Other amounts receivable | 41 | €56,560 | €58,094 | +€1,534 | +2.7% |
| Cash at bank and in hand | 54/58 | - | €9,843 | +€9,843 | |
| Total equity and liabilities | 10/49 | €59,260 | €67,937 | +€8,677 | +14.6% |
| Equity | 10/15 | €44,437 | €47,876 | +€3,439 | +7.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,380 | €39,818 | +€3,439 | +9.5% |
| Amounts payable | 17/49 | €14,823 | €20,061 | +€5,238 | +35.3% |
| Amounts payable within one year | 42/48 | €14,823 | €20,061 | +€5,238 | +35.3% |
| Financial debts | 43 | €9,973 | - | -€9,973 | |
| Credit institutions | 430/8 | €9,973 | - | -€9,973 | |
| Trade debts | 44 | €4,126 | €19,252 | +€15,126 | +367% |
| Suppliers | 440/4 | €4,126 | €19,252 | +€15,126 | +367% |
| Taxes, remuneration and social security | 45 | €724 | €809 | +€85 | +11.8% |
| Taxes | 450/3 | €724 | €809 | +€85 | +11.8% |
| Other operating charges | 640/8 | €46 | €47 | +€2 | +3.5% |
| Non-recurring operating charges | 66A | - | €31 | +€31 | |
| Gross operating margin | 9900 | -€3,175 | €2,185 | +€5,360 | |
| Operating profit (loss) | 9901 | -€3,221 | €2,106 | +€5,326 | |
| Financial income | 75/76B | €3,273 | €3,074 | -€199 | -6.1% |
| Recurring financial income | 75 | €3,273 | €3,074 | -€199 | -6.1% |
| Financial charges | 65/66B | €1,268 | €932 | -€336 | -26.5% |
| Recurring financial charges | 65 | €1,268 | €932 | -€336 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,216 | €4,248 | +€5,464 | |
| Income taxes | 67/77 | - | €809 | +€809 | |
| Profit (loss) for the period | 9904 | -€1,216 | €3,439 | +€4,654 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,216 | €3,439 | +€4,654 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.