EODIS: 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
EODIS
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4,989
2024 · €4,563+€427
Equity
€105,815
2024 · €100,825+€4,989
Cash
€24,227
2024 · €53,035-€28,808
Balance sheet total
€302,662
2024 · €221,716+€80,946
Largest movements
Assets
- Receivables within one year +€103,100
up €103,100 (+273%), from €37,769 to €140,869
of which Trade receivables: +€99,618
- Cash -€28,808
down €28,808 (-54.3%), from €53,035 to €24,227
mainly Receivables within one year (-€103,100) and Stocks and contracts (-€15,866)
- Stocks and contracts +€15,866
up €15,866 (+16.8%), from €94,475 to €110,341
of which Stocks: +€10,866
- Tangible fixed assets -€5,229
down €5,229 (-26.4%), from €19,796 to €14,568
- Deferred charges and accrued income -€3,983
down €3,983 (-39.8%), from €10,021 to €6,038
Equity and liabilities
- Trade debts +€74,478
up €74,478 (+328%), from €22,723 to €97,201
- Profit (loss) carried forward +€4,989
up €4,989 (+5.3%), from €94,570 to €99,560
Income statement
- Turnover -€25,799
down €25,799 (-5.8%), from €447,391 to €421,591
- Gross operating margin -€8,586
down €8,586 (-10.3%), from €83,326 to €74,739
- Staff costs -€7,941
down €7,941 (-11.7%), from €68,157 to €60,216
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
€4,563
Gross operating margin
-€8,586
Staff costs
+€7,941
Depreciation
+€379
Other operating charges
+€233
Other operating items
-€944
Financial income
+€2,056
Financial charges
-€88
Taxes
-€563
Result 2025
€4,989
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€29,082
Investment
€0
Financing
+€274
Cash 2024
€53,035
From operations (derived)
-€29,082
Net result for the year
+€4,989
Depreciation
+€5,229
Stocks and contracts
-€15,866
Receivables within one year
-€103,100
Deferred charges and accrued income
+€3,983
Trade debts
+€74,478
Tax, wage and social debts
+€767
Advances received
+€24
Other debts
+€413
Financing
+€274
Debts after one year
+€274
Cash 2025
€24,227
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,716 | €302,662 | +€80,946 | +36.5% |
| Fixed assets | 21/28 | €26,416 | €21,188 | -€5,229 | -19.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €19,796 | €14,568 | -€5,229 | -26.4% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €4,586 | €2,259 | -€2,326 | -50.7% |
| Furniture and vehicles | 24 | €886 | €462 | -€425 | -47.9% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | €14,324 | €11,847 | -€2,478 | -17.3% |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €6,620 | €6,620 | = | 0.0% |
| Current assets | 29/58 | €195,300 | €281,474 | +€86,174 | +44.1% |
| Stocks and contracts in progress | 3 | €94,475 | €110,341 | +€15,866 | +16.8% |
| Stocks | 30/36 | €94,475 | €105,341 | +€10,866 | +11.5% |
| Contracts in progress | 37 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €37,769 | €140,869 | +€103,100 | +273% |
| Trade receivables | 40 | €24,770 | €124,388 | +€99,618 | +402% |
| Other amounts receivable | 41 | €12,999 | €16,481 | +€3,482 | +26.8% |
| Cash at bank and in hand | 54/58 | €53,035 | €24,227 | -€28,808 | -54.3% |
| Deferred charges and accrued income | 490/1 | €10,021 | €6,038 | -€3,983 | -39.8% |
| Total equity and liabilities | 10/49 | €221,716 | €302,662 | +€80,946 | +36.5% |
| Equity | 10/15 | €100,825 | €105,815 | +€4,989 | +4.9% |
| Contributions | 10/11 | €6,255 | €6,255 | = | 0.0% |
| Reserves | 13 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €94,570 | €99,560 | +€4,989 | +5.3% |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €120,891 | €196,847 | +€75,956 | +62.8% |
| Amounts payable after more than one year | 17 | €83,302 | €83,576 | +€274 | +0.3% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | €33,302 | €33,576 | +€274 | +0.8% |
| Amounts payable within one year | 42/48 | €37,182 | €112,864 | +€75,682 | +204% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €22,723 | €97,201 | +€74,478 | +328% |
| Suppliers | 440/4 | €22,723 | €97,201 | +€74,478 | +328% |
| Advances received on contracts in progress | 46 | - | €24 | +€24 | |
| Taxes, remuneration and social security | 45 | €14,460 | €15,227 | +€767 | +5.3% |
| Taxes | 450/3 | €2,618 | €15,227 | +€12,609 | +482% |
| Remuneration and social security | 454/9 | €11,841 | - | -€11,841 | |
| Other amounts payable | 47/48 | - | €413 | +€413 | |
| Accrued charges and deferred income | 492/3 | €406 | €406 | = | 0.0% |
| Turnover | 70 | €447,391 | €421,591 | -€25,799 | -5.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €361,882 | €360,092 | -€1,790 | -0.5% |
| Remuneration, social security and pensions | 62 | €68,157 | €60,216 | -€7,941 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,607 | €5,229 | -€379 | -6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €880 | €647 | -€233 | -26.4% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €944 | +€944 | |
| Gross operating margin | 9900 | €83,326 | €74,739 | -€8,586 | -10.3% |
| Operating profit (loss) | 9901 | €8,682 | €7,704 | -€978 | -11.3% |
| Financial income | 75/76B | €220 | €2,276 | +€2,056 | +935% |
| Recurring financial income | 75 | €220 | €2,276 | +€2,056 | +935% |
| Financial charges | 65/66B | €2,411 | €2,500 | +€88 | +3.7% |
| Recurring financial charges | 65 | €2,411 | €2,500 | +€88 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €6,490 | €7,480 | +€990 | +15.3% |
| Income taxes | 67/77 | €1,927 | €2,490 | +€563 | +29.2% |
| Profit (loss) for the period | 9904 | €4,563 | €4,989 | +€427 | +9.3% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €4,563 | €4,989 | +€427 | +9.3% |
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 24 October 2026 via checked.be.