EOS: 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.
EOS
Largest movements
- Cash +€148,065
up €148,065 (+136%), from €108,821 to €256,887
mainly Net result for the year (+€113,798) and Depreciation (+€24,683)
- Tangible fixed assets -€20,060
down €20,060 (-9.3%), from €216,542 to €196,482
of which Land and buildings: -€13,462
- Receivables within one year -€12,848
down €12,848 (-9.3%), from €138,407 to €125,560
of which Other amounts receivable: -€13,400
- Reserves +€112,132
up €112,132 (+31.4%), from €357,577 to €469,710
- Debts after one year -€15,110
down €15,110 (-9.2%), from €164,165 to €149,054
- Tax, wage and social debts +€13,628
up €13,628 (+38.7%), from €35,209 to €48,838
of which Remuneration and social security: +€12,936
- Staff costs +€43,038
up €43,038 (+58.5%), from €73,524 to €116,562
- Gross operating margin +€11,833
up €11,833 (+4.0%), from €296,493 to €308,327
- Taxes -€5,720
down €5,720 (-10.1%), from €56,482 to €50,762
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 | €617,700 | €732,073 | +€114,374 | +18.5% |
| Fixed assets | 21/28 | €218,389 | €197,489 | -€20,900 | -9.6% |
| Intangible fixed assets | 21 | €1,848 | €1,008 | -€840 | -45.5% |
| Tangible fixed assets | 22/27 | €216,542 | €196,482 | -€20,060 | -9.3% |
| Land and buildings | 22 | €201,867 | €188,405 | -€13,462 | -6.7% |
| Plant, machinery and equipment | 23 | €109 | €8 | -€101 | -92.6% |
| Furniture and vehicles | 24 | €14,565 | €8,069 | -€6,496 | -44.6% |
| Current assets | 29/58 | €399,310 | €534,584 | +€135,274 | +33.9% |
| Amounts receivable within one year | 40/41 | €138,407 | €125,560 | -€12,848 | -9.3% |
| Trade receivables | 40 | €116,637 | €117,190 | +€552 | +0.5% |
| Other amounts receivable | 41 | €21,770 | €8,370 | -€13,400 | -61.6% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €108,821 | €256,887 | +€148,065 | +136% |
| Deferred charges and accrued income | 490/1 | €2,082 | €2,138 | +€56 | +2.7% |
| Total equity and liabilities | 10/49 | €617,700 | €732,073 | +€114,374 | +18.5% |
| Equity | 10/15 | €388,564 | €500,696 | +€112,132 | +28.9% |
| Contributions | 10/11 | €30,986 | €30,986 | = | 0.0% |
| Reserves | 13 | €357,577 | €469,710 | +€112,132 | +31.4% |
| Distributable reserves | 133 | €357,577 | €469,710 | +€112,132 | +31.4% |
| Amounts payable | 17/49 | €229,136 | €231,377 | +€2,241 | +1.0% |
| Amounts payable after more than one year | 17 | €164,165 | €149,054 | -€15,110 | -9.2% |
| Financial debts | 170/4 | €164,165 | €149,054 | -€15,110 | -9.2% |
| Amounts payable within one year | 42/48 | €64,971 | €82,323 | +€17,351 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €14,868 | €15,110 | +€243 | +1.6% |
| Trade debts | 44 | €14,894 | €16,709 | +€1,815 | +12.2% |
| Suppliers | 440/4 | €14,894 | €16,709 | +€1,815 | +12.2% |
| Taxes, remuneration and social security | 45 | €35,209 | €48,838 | +€13,628 | +38.7% |
| Taxes | 450/3 | €15,785 | €16,477 | +€692 | +4.4% |
| Remuneration and social security | 454/9 | €19,425 | €32,361 | +€12,936 | +66.6% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Remuneration, social security and pensions | 62 | €73,524 | €116,562 | +€43,038 | +58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,423 | €24,683 | +€1,260 | +5.4% |
| Other operating charges | 640/8 | €2,329 | €2,540 | +€210 | +9.0% |
| Gross operating margin | 9900 | €296,493 | €308,327 | +€11,833 | +4.0% |
| Operating profit (loss) | 9901 | €197,217 | €164,543 | -€32,675 | -16.6% |
| Financial income | 75/76B | €5,993 | €3,121 | -€2,872 | -47.9% |
| Recurring financial income | 75 | €5,993 | €3,121 | -€2,872 | -47.9% |
| Financial charges | 65/66B | €3,347 | €3,103 | -€244 | -7.3% |
| Recurring financial charges | 65 | €3,347 | €3,103 | -€244 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €199,864 | €164,561 | -€35,303 | -17.7% |
| Income taxes | 67/77 | €56,482 | €50,762 | -€5,720 | -10.1% |
| Profit (loss) for the period | 9904 | €143,382 | €113,798 | -€29,583 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €143,382 | €113,798 | -€29,583 | -20.6% |
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 27 October 2026 via checked.be.