EOS: 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.
EOS
Largest movements
- Cash -€35,198
down €35,198 (-18.6%), from €189,261 to €154,063
mainly Net result for the year (-€37,419) and Trade debts (-€9,866)
- Receivables within one year -€17,011
down €17,011 (-90.9%), from €18,704 to €1,693
of which Other amounts receivable: -€14,762
- Stocks and contracts -€2,879
down €2,879 (-8.3%), from €34,544 to €31,664
- Profit (loss) carried forward -€37,419
down €37,419 (-29.6%), from €126,486 to €89,067
- Trade debts -€9,866
down €9,866 (-13.6%), from €72,576 to €62,710
- Tax, wage and social debts -€8,059
down €8,059 (-35.5%), from €22,670 to €14,611
of which Remuneration and social security: -€8,075
- Gross operating margin -€31,164
down €31,164 (-50.4%), from €61,857 to €30,693
- Taxes +€20,251
up €20,251, from -€5,647 to €14,604
- Staff costs -€7,800
down €7,800 (-13.8%), from €56,391 to €48,591
- Depreciation -€3,808
down €3,808 (-91.7%), from €4,154 to €346
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,732 | €188,388 | -€55,344 | -22.7% |
| Fixed assets | 21/28 | €396 | €50 | -€346 | -87.4% |
| Tangible fixed assets | 22/27 | €346 | - | -€346 | |
| Furniture and vehicles | 24 | €346 | - | -€346 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €243,335 | €188,338 | -€54,998 | -22.6% |
| Stocks and contracts in progress | 3 | €34,544 | €31,664 | -€2,879 | -8.3% |
| Stocks | 30/36 | €34,544 | €31,664 | -€2,879 | -8.3% |
| Amounts receivable within one year | 40/41 | €18,704 | €1,693 | -€17,011 | -90.9% |
| Trade receivables | 40 | €2,387 | €138 | -€2,248 | -94.2% |
| Other amounts receivable | 41 | €16,318 | €1,555 | -€14,762 | -90.5% |
| Cash at bank and in hand | 54/58 | €189,261 | €154,063 | -€35,198 | -18.6% |
| Deferred charges and accrued income | 490/1 | €826 | €917 | +€91 | +11.0% |
| Total equity and liabilities | 10/49 | €243,732 | €188,388 | -€55,344 | -22.7% |
| Equity | 10/15 | €148,486 | €111,067 | -€37,419 | -25.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,486 | €89,067 | -€37,419 | -29.6% |
| Amounts payable | 17/49 | €95,246 | €77,321 | -€17,925 | -18.8% |
| Amounts payable within one year | 42/48 | €95,246 | €77,321 | -€17,925 | -18.8% |
| Trade debts | 44 | €72,576 | €62,710 | -€9,866 | -13.6% |
| Suppliers | 440/4 | €72,576 | €62,710 | -€9,866 | -13.6% |
| Taxes, remuneration and social security | 45 | €22,670 | €14,611 | -€8,059 | -35.5% |
| Taxes | 450/3 | €198 | €215 | +€16 | +8.3% |
| Remuneration and social security | 454/9 | €22,472 | €14,397 | -€8,075 | -35.9% |
| Remuneration, social security and pensions | 62 | €56,391 | €48,591 | -€7,800 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,154 | €346 | -€3,808 | -91.7% |
| Other operating charges | 640/8 | €3,369 | €2,945 | -€424 | -12.6% |
| Gross operating margin | 9900 | €61,857 | €30,693 | -€31,164 | -50.4% |
| Operating profit (loss) | 9901 | -€2,058 | -€21,189 | -€19,131 | -929.8% |
| Financial income | 75/76B | €20 | €128 | +€108 | +533.9% |
| Recurring financial income | 75 | €20 | €128 | +€108 | +533.9% |
| Financial charges | 65/66B | €1,247 | €1,755 | +€509 | +40.8% |
| Recurring financial charges | 65 | €1,247 | €1,755 | +€509 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,284 | -€22,816 | -€19,532 | -594.8% |
| Income taxes | 67/77 | -€5,647 | €14,604 | +€20,251 | |
| Profit (loss) for the period | 9904 | €2,363 | -€37,419 | -€39,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,363 | -€37,419 | -€39,782 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.