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.
What changed
EOS
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€799,323
2024 · -€588,184-€211,139
Equity
€363,986
2024 · €1.2m-€799,323
Cash
€219,503
2024 · €69,607+€149,896
Balance sheet total
€7.0m
2024 · €6.3m+€703,783
Largest movements
Assets
- Receivables within one year +€894,261
up €894,261 (+26.1%), from €3.4m to €4.3m
of which Trade receivables: +€490,082
- Intangible fixed assets -€250,000
down €250,000 (-14.3%), from €1.7m to €1.5m
- Cash +€149,896
up €149,896 (+215.3%), from €69,607 to €219,503
mainly Advances received (+€1.0m) and Trade debts (+€470,708)
Equity and liabilities
- Advances received +€1.0m
up €1.0m (+36.2%), from €2.8m to €3.8m
- Profit (loss) carried forward -€799,323
down €799,323 (-20.1%), from -€4.0m to -€4.8m
- Trade debts +€470,708
up €470,708 (+27.0%), from €1.7m to €2.2m
- Short-term financial debts +€157,764
up €157,764, from €0 to €157,764
- Current portion of long-term debt -€143,464
down €143,464 (-96.4%), from €148,864 to €5,400
Income statement
- Turnover -€690,316
down €690,316 (-5.4%), from €12.9m to €12.2m
- Goods and materials -€526,520
down €526,520 (-5.9%), from €8.9m to €8.4m
- Other operating income -€309,303
down €309,303 (-67.3%), from €459,632 to €150,328
- Services and other goods -€303,701
down €303,701 (-13.7%), from €2.2m to €1.9m
- Financial charges -€272,435
down €272,435 (-91.0%), from €299,383 to €26,947
of which Non-recurring financial charges: -€275,142
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.
Result 2024
-€588,184
Turnover
-€690,316
Other operating income
-€309,303
Goods and materials
+€526,520
Services and other goods
+€303,701
Staff costs
-€261,964
Depreciation
-€11,200
Write-downs
+€7,747
Other operating charges
-€1,716
Other operating items
-€30,407
Financial income
-€16,795
Financial charges
+€272,435
Taxes
+€160
Result 2025
-€799,323
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.
From operations
+€220,870
Investment
-€79,874
Financing
+€8,900
Cash 2024
€69,607
From operations (derived)
+€220,870
Net result for the year
-€799,323
Depreciation
+€361,041
Stocks and contracts
+€54,994
Receivables within one year
-€894,261
Deferred charges and accrued income
+€4,213
Trade debts
+€470,708
Tax, wage and social debts
+€83,663
Advances received
+€1.0m
Other debts
-€92,655
Accrued charges and deferred income
+€13,722
Investment (derived)
-€79,874
Investment in fixed assets (net)
-€79,874
Financing
+€8,900
Debts after one year
-€5,400
Current portion of long-term debt
-€143,464
Short-term financial debts
+€157,764
Cash 2025
€219,503
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,275,946 | €6,979,729 | +€703,783 | +11.2% |
| Fixed assets | 21/28 | €2,336,302 | €2,055,135 | -€281,167 | -12.0% |
| Intangible fixed assets | 21 | €1,749,315 | €1,499,315 | -€250,000 | -14.3% |
| Tangible fixed assets | 22/27 | €258,610 | €227,444 | -€31,167 | -12.1% |
| Plant, machinery and equipment | 23 | €7,353 | €4,958 | -€2,395 | -32.6% |
| Furniture and vehicles | 24 | €133,603 | €93,392 | -€40,211 | -30.1% |
| Other tangible fixed assets | 26 | €117,654 | €129,093 | +€11,439 | +9.7% |
| Financial fixed assets | 28 | €328,377 | €328,377 | = | 0.0% |
| Affiliated companies | 280/1 | €295,781 | €295,781 | = | 0.0% |
| Participating interests | 280 | €295,781 | €295,781 | = | 0.0% |
| Other financial fixed assets | 284/8 | €32,596 | €32,596 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €32,596 | €32,596 | = | 0.0% |
| Current assets | 29/58 | €3,939,644 | €4,924,594 | +€984,950 | +25.0% |
| Stocks and contracts in progress | 3 | €196,466 | €141,472 | -€54,994 | -28.0% |
| Contracts in progress | 37 | €196,466 | €141,472 | -€54,994 | -28.0% |
| Amounts receivable within one year | 40/41 | €3,420,787 | €4,315,048 | +€894,261 | +26.1% |
| Trade receivables | 40 | €1,423,322 | €1,913,404 | +€490,082 | +34.4% |
| Other amounts receivable | 41 | €1,997,466 | €2,401,644 | +€404,178 | +20.2% |
| Cash at bank and in hand | 54/58 | €69,607 | €219,503 | +€149,896 | +215.3% |
| Deferred charges and accrued income | 490/1 | €252,784 | €248,571 | -€4,213 | -1.7% |
| Total equity and liabilities | 10/49 | €6,275,946 | €6,979,729 | +€703,783 | +11.2% |
| Equity | 10/15 | €1,163,309 | €363,986 | -€799,323 | -68.7% |
| Contributions | 10/11 | €5,138,600 | €5,138,600 | = | 0.0% |
| Reserves | 13 | €482 | €482 | = | 0.0% |
| Non-distributable reserves | 130/1 | €482 | €482 | = | 0.0% |
| Reserves not available under the articles | 1311 | €482 | €482 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,975,773 | -€4,775,096 | -€799,323 | -20.1% |
| Amounts payable | 17/49 | €5,112,637 | €6,615,743 | +€1.5m | +29.4% |
| Amounts payable after more than one year | 17 | €37,700 | €32,300 | -€5,400 | -14.3% |
| Financial debts | 170/4 | €37,700 | €32,300 | -€5,400 | -14.3% |
| Subordinated loans | 170 | €0 | - | = | |
| Other loans | 174 | €37,700 | €32,300 | -€5,400 | -14.3% |
| Amounts payable within one year | 42/48 | €5,074,937 | €6,569,722 | +€1.5m | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €148,864 | €5,400 | -€143,464 | -96.4% |
| Financial debts | 43 | €0 | €157,764 | +€157,764 | |
| Credit institutions | 430/8 | €0 | €157,764 | +€157,764 | |
| Trade debts | 44 | €1,744,179 | €2,214,888 | +€470,708 | +27.0% |
| Suppliers | 440/4 | €1,744,179 | €2,214,888 | +€470,708 | +27.0% |
| Advances received on contracts in progress | 46 | €2,813,833 | €3,832,602 | +€1.0m | +36.2% |
| Taxes, remuneration and social security | 45 | €271,997 | €355,660 | +€83,663 | +30.8% |
| Taxes | 450/3 | €59,930 | €60,342 | +€412 | +0.7% |
| Remuneration and social security | 454/9 | €212,067 | €295,318 | +€83,250 | +39.3% |
| Other amounts payable | 47/48 | €96,063 | €3,408 | -€92,655 | -96.5% |
| Accrued charges and deferred income | 492/3 | - | €13,722 | +€13,722 | |
| Operating income | 70/76A | €13,328,412 | €12,298,386 | -€1.0m | -7.7% |
| Turnover | 70 | €12,868,781 | €12,178,465 | -€690,316 | -5.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | -€54,994 | -€54,994 | |
| Other operating income | 74 | €459,632 | €150,328 | -€309,303 | -67.3% |
| Non-recurring operating income | 76A | €0 | €24,587 | +€24,587 | |
| Operating charges | 60/66A | €13,643,361 | €13,080,273 | -€563,087 | -4.1% |
| Goods for resale, raw materials and consumables | 60 | €8,946,402 | €8,419,882 | -€526,520 | -5.9% |
| Purchases | 600/8 | €8,946,402 | €8,419,882 | -€526,520 | -5.9% |
| Services and other goods | 61 | €2,210,060 | €1,906,359 | -€303,701 | -13.7% |
| Remuneration, social security and pensions | 62 | €2,138,013 | €2,399,977 | +€261,964 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349,841 | €361,041 | +€11,200 | +3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,956 | -€16,703 | -€7,747 | -86.5% |
| Other operating charges | 640/8 | €8,001 | €9,717 | +€1,716 | +21.5% |
| Operating profit (loss) | 9901 | -€314,949 | -€781,887 | -€466,939 | -148.3% |
| Financial income | 75/76B | €30,499 | €13,703 | -€16,795 | -55.1% |
| Recurring financial income | 75 | €30,499 | €13,703 | -€16,795 | -55.1% |
| Income from current assets | 751 | €7,423 | €8,301 | +€877 | +11.8% |
| Other financial income | 752/9 | €23,075 | €5,402 | -€17,673 | -76.6% |
| Financial charges | 65/66B | €299,383 | €26,947 | -€272,435 | -91.0% |
| Recurring financial charges | 65 | €18,036 | €20,742 | +€2,706 | +15.0% |
| Debt charges | 650 | €16,777 | €18,437 | +€1,660 | +9.9% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €0 | - | = | |
| Other financial charges | 652/9 | €1,259 | €2,305 | +€1,046 | +83.1% |
| Non-recurring financial charges | 66B | €281,347 | €6,205 | -€275,142 | -97.8% |
| Profit (loss) for the period before taxes | 9903 | -€583,833 | -€795,131 | -€211,299 | -36.2% |
| Income taxes | 67/77 | €4,351 | €4,192 | -€160 | -3.7% |
| Taxes | 670/3 | €4,351 | €4,192 | -€160 | -3.7% |
| Profit (loss) for the period | 9904 | -€588,184 | -€799,323 | -€211,139 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€588,184 | -€799,323 | -€211,139 | -35.9% |
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 3 October 2026 via checked.be.