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 +€34,032
up €34,032 (+53.3%), from €63,853 to €97,886
mainly Other debts (+€221,835) and Depreciation (+€39,287)
- Other debts +€221,835
up €221,835 (+203.6%), from €108,935 to €330,770
- Debts after one year -€200,590
no longer reported in 2025 (was €200,590)
- Reserves +€32,803
up €32,803 (+13.5%), from €243,134 to €275,937
- Current portion of long-term debt -€32,272
no longer reported in 2025 (was €32,272)
- Gross operating margin +€50,962
up €50,962 (+73.9%), from €68,958 to €119,920
- Financial charges +€13,645
up €13,645 (+69.8%), from €19,540 to €33,184
- Taxes +€8,833
up €8,833 (+227.6%), from €3,881 to €12,715
- Depreciation +€5,107
up €5,107 (+14.9%), from €34,181 to €39,287
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 | €608,693 | €632,303 | +€23,610 | +3.9% |
| Fixed assets | 21/28 | €498,347 | €492,825 | -€5,522 | -1.1% |
| Tangible fixed assets | 22/27 | €498,347 | €492,825 | -€5,522 | -1.1% |
| Land and buildings | 22 | €474,575 | €450,769 | -€23,806 | -5.0% |
| Plant, machinery and equipment | 23 | €1,353 | €5,787 | +€4,435 | +327.9% |
| Furniture and vehicles | 24 | €22,420 | €36,269 | +€13,849 | +61.8% |
| Current assets | 29/58 | €110,346 | €139,478 | +€29,132 | +26.4% |
| Amounts receivable within one year | 40/41 | €44,634 | €38,910 | -€5,725 | -12.8% |
| Trade receivables | 40 | €42,558 | €35,583 | -€6,976 | -16.4% |
| Other amounts receivable | 41 | €2,076 | €3,327 | +€1,251 | +60.3% |
| Cash at bank and in hand | 54/58 | €63,853 | €97,886 | +€34,032 | +53.3% |
| Deferred charges and accrued income | 490/1 | €1,858 | €2,683 | +€824 | +44.3% |
| Total equity and liabilities | 10/49 | €608,693 | €632,303 | +€23,610 | +3.9% |
| Equity | 10/15 | €255,534 | €288,337 | +€32,803 | +12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €243,134 | €275,937 | +€32,803 | +13.5% |
| Distributable reserves | 133 | €243,134 | €275,937 | +€32,803 | +13.5% |
| Amounts payable | 17/49 | €353,159 | €343,966 | -€9,193 | -2.6% |
| Amounts payable after more than one year | 17 | €200,590 | - | -€200,590 | |
| Financial debts | 170/4 | €200,590 | - | -€200,590 | |
| Amounts payable within one year | 42/48 | €152,569 | €343,966 | +€191,397 | +125.4% |
| Current portion of amounts payable after more than one year | 42 | €32,272 | - | -€32,272 | |
| Trade debts | 44 | €1,183 | €2,828 | +€1,645 | +139.0% |
| Suppliers | 440/4 | €1,183 | €2,828 | +€1,645 | +139.0% |
| Taxes, remuneration and social security | 45 | €10,179 | €10,368 | +€189 | +1.9% |
| Taxes | 450/3 | €4,360 | €8,794 | +€4,434 | +101.7% |
| Remuneration and social security | 454/9 | €5,820 | €1,574 | -€4,246 | -73.0% |
| Other amounts payable | 47/48 | €108,935 | €330,770 | +€221,835 | +203.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,181 | €39,287 | +€5,107 | +14.9% |
| Other operating charges | 640/8 | €1,785 | €1,931 | +€145 | +8.1% |
| Gross operating margin | 9900 | €68,958 | €119,920 | +€50,962 | +73.9% |
| Operating profit (loss) | 9901 | €32,992 | €78,702 | +€45,710 | +138.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €19,540 | €33,184 | +€13,645 | +69.8% |
| Recurring financial charges | 65 | €19,540 | €33,184 | +€13,645 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €13,452 | €45,518 | +€32,065 | +238.4% |
| Income taxes | 67/77 | €3,881 | €12,715 | +€8,833 | +227.6% |
| Profit (loss) for the period | 9904 | €9,571 | €32,803 | +€23,232 | +242.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,571 | €32,803 | +€23,232 | +242.7% |
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 7 October 2026 via checked.be.