EOMT: 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.
EOMT
Largest movements
- Cash +€20,353
up €20,353 (+277.1%), from €7,345 to €27,698
mainly Net result for the year (+€6,550) and Tax, wage and social debts (+€5,646)
- Stocks and contracts -€3,730
no longer reported in 2025 (was €3,730)
- Tangible fixed assets -€822
down €822 (-53.0%), from €1,551 to €730
- Receivables within one year +€510
up €510 (+4.3%), from €11,892 to €12,402
- Reserves +€6,000
new in 2025: €6,000
- Tax, wage and social debts +€5,646
up €5,646 (+108.4%), from €5,208 to €10,854
- Other debts +€2,640
up €2,640 (+42.2%), from €6,262 to €8,902
- Contributions +€1,475
up €1,475 (+8.1%), from €18,140 to €19,615
- Profit (loss) carried forward +€550
up €550 (+5.7%), from -€9,700 to -€9,150
- Turnover +€28,790
up €28,790 (+22.1%), from €130,282 to €159,072
- Purchases and services +€25,046
up €25,046 (+21.2%), from €118,409 to €143,454
- Staff costs -€7,976
down €7,976 (-93.8%), from €8,507 to €532
- Taxes -€3,715
down €3,715 (-51.1%), from €7,263 to €3,549
- Gross operating margin -€2,407
down €2,407 (-13.4%), from €18,024 to €15,617
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 | €24,519 | €40,830 | +€16,311 | +66.5% |
| Fixed assets | 21/28 | €1,551 | €730 | -€822 | -53.0% |
| Tangible fixed assets | 22/27 | €1,551 | €730 | -€822 | -53.0% |
| Plant, machinery and equipment | 23 | €1,551 | €730 | -€822 | -53.0% |
| Current assets | 29/58 | €22,967 | €40,100 | +€17,133 | +74.6% |
| Stocks and contracts in progress | 3 | €3,730 | - | -€3,730 | |
| Stocks | 30/36 | €3,730 | - | -€3,730 | |
| Amounts receivable within one year | 40/41 | €11,892 | €12,402 | +€510 | +4.3% |
| Other amounts receivable | 41 | €11,892 | €12,402 | +€510 | +4.3% |
| Cash at bank and in hand | 54/58 | €7,345 | €27,698 | +€20,353 | +277.1% |
| Total equity and liabilities | 10/49 | €24,519 | €40,830 | +€16,311 | +66.5% |
| Equity | 10/15 | €8,439 | €16,465 | +€8,025 | +95.1% |
| Contributions | 10/11 | €18,140 | €19,615 | +€1,475 | +8.1% |
| Reserves | 13 | - | €6,000 | +€6,000 | |
| Tax-exempt reserves | 132 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | -€9,700 | -€9,150 | +€550 | +5.7% |
| Amounts payable | 17/49 | €16,079 | €24,365 | +€8,285 | +51.5% |
| Amounts payable within one year | 42/48 | €16,079 | €24,365 | +€8,285 | +51.5% |
| Trade debts | 44 | €4,609 | €4,609 | = | 0.0% |
| Suppliers | 440/4 | €4,609 | €4,609 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,208 | €10,854 | +€5,646 | +108.4% |
| Taxes | 450/3 | €5,208 | €10,854 | +€5,646 | +108.4% |
| Other amounts payable | 47/48 | €6,262 | €8,902 | +€2,640 | +42.2% |
| Turnover | 70 | €130,282 | €159,072 | +€28,790 | +22.1% |
| Non-recurring operating income | 76A | €6,151 | - | -€6,151 | |
| Goods, raw materials, services and sundry goods | 60/61 | €118,409 | €143,454 | +€25,046 | +21.2% |
| Remuneration, social security and pensions | 62 | €8,507 | €532 | -€7,976 | -93.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €822 | €822 | = | 0.0% |
| Other operating charges | 640/8 | €332 | €2,359 | +€2,027 | +610.0% |
| Gross operating margin | 9900 | €18,024 | €15,617 | -€2,407 | -13.4% |
| Operating profit (loss) | 9901 | €8,362 | €11,905 | +€3,543 | +42.4% |
| Financial charges | 65/66B | €331 | €1,806 | +€1,475 | +445.7% |
| Recurring financial charges | 65 | €331 | €1,806 | +€1,475 | +445.7% |
| Profit (loss) for the period before taxes | 9903 | €8,032 | €10,099 | +€2,067 | +25.7% |
| Income taxes | 67/77 | €7,263 | €3,549 | -€3,715 | -51.1% |
| Profit (loss) for the period | 9904 | €768 | €6,550 | +€5,782 | +752.7% |
| Profit (loss) for the period to be appropriated | 9905 | €768 | €6,550 | +€5,782 | +752.7% |
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 4 October 2026 via checked.be.