EOLIA: 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.
EOLIA
Largest movements
- Current investments +€24,000
up €24,000 (+150.0%), from €16,000 to €40,000
- Cash +€8,862
up €8,862 (+20.1%), from €44,130 to €52,993
mainly Net result for the year (+€79,143) and Depreciation (+€2,037)
- Tangible fixed assets -€2,037
down €2,037 (-100.0%), from €2,037 to €0
- Deferred charges and accrued income -€1,893
down €1,893 (-100.0%), from €1,893 to €0
- Reserves +€29,143
up €29,143 (+54.2%), from €53,724 to €82,867
- Gross operating margin -€1,310
down €1,310 (-1.3%), from €102,275 to €100,965
- Taxes -€1,031
down €1,031 (-4.9%), from €21,065 to €20,034
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 | €67,060 | €96,494 | +€29,435 | +43.9% |
| Fixed assets | 21/28 | €2,037 | €0 | -€2,037 | -100.0% |
| Tangible fixed assets | 22/27 | €2,037 | €0 | -€2,037 | -100.0% |
| Furniture and vehicles | 24 | €2,037 | €0 | -€2,037 | -100.0% |
| Current assets | 29/58 | €65,023 | €96,494 | +€31,471 | +48.4% |
| Amounts receivable within one year | 40/41 | €3,000 | €3,502 | +€502 | +16.7% |
| Trade receivables | 40 | €3,000 | €3,063 | +€63 | +2.1% |
| Other amounts receivable | 41 | - | €438 | +€438 | |
| Current investments | 50/53 | €16,000 | €40,000 | +€24,000 | +150.0% |
| Cash at bank and in hand | 54/58 | €44,130 | €52,993 | +€8,862 | +20.1% |
| Deferred charges and accrued income | 490/1 | €1,893 | €0 | -€1,893 | -100.0% |
| Total equity and liabilities | 10/49 | €67,060 | €96,494 | +€29,435 | +43.9% |
| Equity | 10/15 | €58,724 | €87,867 | +€29,143 | +49.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,724 | €82,867 | +€29,143 | +54.2% |
| Distributable reserves | 133 | €53,724 | €82,867 | +€29,143 | +54.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,336 | €8,628 | +€292 | +3.5% |
| Amounts payable within one year | 42/48 | €8,336 | €8,628 | +€292 | +3.5% |
| Trade debts | 44 | €477 | €676 | +€199 | +41.8% |
| Suppliers | 440/4 | €477 | €676 | +€199 | +41.8% |
| Taxes, remuneration and social security | 45 | €7,859 | €7,952 | +€93 | +1.2% |
| Taxes | 450/3 | €7,859 | €7,952 | +€93 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,565 | €2,037 | -€529 | -20.6% |
| Other operating charges | 640/8 | €1,411 | €1,271 | -€140 | -9.9% |
| Gross operating margin | 9900 | €102,275 | €100,965 | -€1,310 | -1.3% |
| Operating profit (loss) | 9901 | €98,298 | €97,657 | -€641 | -0.7% |
| Financial income | 75/76B | €1,505 | €1,575 | +€70 | +4.7% |
| Recurring financial income | 75 | €1,505 | €1,575 | +€70 | +4.7% |
| Financial charges | 65/66B | €54 | €55 | +€1 | +2.5% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €99,749 | €99,177 | -€572 | -0.6% |
| Income taxes | 67/77 | €21,065 | €20,034 | -€1,031 | -4.9% |
| Profit (loss) for the period | 9904 | €78,683 | €79,143 | +€459 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €78,683 | €79,143 | +€459 | +0.6% |
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.