EOLIS: 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.
EOLIS
Largest movements
- Cash +€102,461
up €102,461 (+336.9%), from €30,409 to €132,870
mainly Current investments (+€52,091) and Depreciation (+€49,014)
- Current investments -€52,091
down €52,091 (-13.6%), from €381,667 to €329,576
- Tangible fixed assets -€36,627
down €36,627 (-5.7%), from €642,874 to €606,247
of which Land and buildings: -€27,631
- Debts after one year +€36,950
up €36,950 (+8.8%), from €420,000 to €456,950
of which Financial debts: +€35,000
- Profit (loss) carried forward -€24,991
down €24,991 (-23.0%), from €108,619 to €83,628
- Financial income +€16,519
up €16,519 (+103.0%), from €16,036 to €32,555
of which Financial income: +€16,825
- Financial charges +€11,244
up €11,244 (+33.6%), from €33,487 to €44,731
- Gross operating margin -€4,588
down €4,588 (-11.2%), from €40,787 to €36,199
- Depreciation -€2,889
down €2,889 (-5.6%), from €51,903 to €49,014
- Taxes +€674
no longer reported in 2025 (was -€674)
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 | €1,069,810 | €1,081,943 | +€12,133 | +1.1% |
| Fixed assets | 21/28 | €652,700 | €613,742 | -€38,958 | -6.0% |
| Intangible fixed assets | 21 | €9,826 | €7,495 | -€2,331 | -23.7% |
| Tangible fixed assets | 22/27 | €642,874 | €606,247 | -€36,627 | -5.7% |
| Land and buildings | 22 | €542,215 | €514,584 | -€27,631 | -5.1% |
| Plant, machinery and equipment | 23 | €100,659 | €91,663 | -€8,996 | -8.9% |
| Current assets | 29/58 | €417,110 | €468,201 | +€51,091 | +12.2% |
| Stocks and contracts in progress | 3 | €3,422 | €2,891 | -€531 | -15.5% |
| Stocks | 30/36 | €3,422 | €2,891 | -€531 | -15.5% |
| Amounts receivable within one year | 40/41 | €1,612 | €2,864 | +€1,252 | +77.7% |
| Trade receivables | 40 | €363 | €1,847 | +€1,484 | +408.8% |
| Other amounts receivable | 41 | €1,249 | €1,017 | -€232 | -18.6% |
| Current investments | 50/53 | €381,667 | €329,576 | -€52,091 | -13.6% |
| Cash at bank and in hand | 54/58 | €30,409 | €132,870 | +€102,461 | +336.9% |
| Total equity and liabilities | 10/49 | €1,069,810 | €1,081,943 | +€12,133 | +1.1% |
| Equity | 10/15 | €641,774 | €616,783 | -€24,991 | -3.9% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €133,155 | €133,155 | = | 0.0% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Legal reserve | 130 | €40,000 | €40,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,318 | €44,318 | = | 0.0% |
| Distributable reserves | 133 | €48,837 | €48,837 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,619 | €83,628 | -€24,991 | -23.0% |
| Amounts payable | 17/49 | €428,036 | €465,160 | +€37,124 | +8.7% |
| Amounts payable after more than one year | 17 | €420,000 | €456,950 | +€36,950 | +8.8% |
| Financial debts | 170/4 | €420,000 | €455,000 | +€35,000 | +8.3% |
| Other amounts payable | 178/9 | - | €1,950 | +€1,950 | |
| Amounts payable within one year | 42/48 | €8,036 | €8,210 | +€174 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €1,950 | - | -€1,950 | |
| Trade debts | 44 | €10 | €1,121 | +€1,111 | +11110.0% |
| Suppliers | 440/4 | €10 | €1,121 | +€1,111 | +11110.0% |
| Taxes, remuneration and social security | 45 | €6,076 | €7,089 | +€1,013 | +16.7% |
| Taxes | 450/3 | €6,076 | €7,089 | +€1,013 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,903 | €49,014 | -€2,889 | -5.6% |
| Gross operating margin | 9900 | €40,787 | €36,199 | -€4,588 | -11.2% |
| Operating profit (loss) | 9901 | -€11,116 | -€12,815 | -€1,699 | -15.3% |
| Financial income | 75/76B | €16,036 | €32,555 | +€16,519 | +103.0% |
| Recurring financial income | 75 | €15,730 | €32,555 | +€16,825 | +107.0% |
| Non-recurring financial income | 76B | €306 | - | -€306 | |
| Financial charges | 65/66B | €33,487 | €44,731 | +€11,244 | +33.6% |
| Recurring financial charges | 65 | €33,487 | €44,731 | +€11,244 | +33.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,567 | -€24,991 | +€3,576 | +12.5% |
| Income taxes | 67/77 | -€674 | - | +€674 | |
| Profit (loss) for the period | 9904 | -€27,893 | -€24,991 | +€2,902 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,893 | -€24,991 | +€2,902 | +10.4% |
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 28 September 2026 via checked.be.