EOS MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year +€10,137
up €10,137 (+31.2%), from €32,477 to €42,614
of which Other amounts receivable: +€10,487
- Cash -€9,104
down €9,104 (-84.9%), from €10,721 to €1,618
mainly Receivables within one year (-€10,137) and Current portion of long-term debt (-€6,000)
- Deferred charges and accrued income -€932
down €932 (-100%), from €932 to €0
- Tangible fixed assets -€910
down €910 (-40.6%), from €2,244 to €1,333
of which Furniture and vehicles: -€910
- Profit (loss) carried forward +€8,962
up €8,962 (+17,672%), from €51 to €9,012
- Current portion of long-term debt -€6,000
down €6,000 (-100%), from €6,000 to €0
- Trade debts -€1,940
down €1,940 (-76.5%), from €2,537 to €597
- Short-term financial debts -€1,380
down €1,380 (-97.4%), from €1,417 to €37
of which Credit institutions: -€1,380
- Turnover -€128,373
no longer reported in 2025 (was €128,373)
- Write-downs +€15,000
new in 2025: €15,000
- Purchases and services -€10,760
down €10,760 (-9.3%), from €115,862 to €105,103
- Gross operating margin +€10,617
up €10,617 (+49.9%), from €21,269 to €31,885
- Taxes -€2,227
down €2,227 (-32.8%), from €6,780 to €4,554
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 | €46,374 | €45,565 | -€809 | -1.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,244 | €1,333 | -€910 | -40.6% |
| Tangible fixed assets | 22/27 | €2,244 | €1,333 | -€910 | -40.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,244 | €1,333 | -€910 | -40.6% |
| Current assets | 29/58 | €44,131 | €44,232 | +€101 | +0.2% |
| Amounts receivable within one year | 40/41 | €32,477 | €42,614 | +€10,137 | +31.2% |
| Trade receivables | 40 | €3,535 | €3,185 | -€350 | -9.9% |
| Other amounts receivable | 41 | €28,942 | €39,429 | +€10,487 | +36.2% |
| Cash at bank and in hand | 54/58 | €10,721 | €1,618 | -€9,104 | -84.9% |
| Deferred charges and accrued income | 490/1 | €932 | €0 | -€932 | -100% |
| Total equity and liabilities | 10/49 | €46,374 | €45,565 | -€809 | -1.7% |
| Equity | 10/15 | €16,851 | €25,812 | +€8,962 | +53.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,600 | €10,600 | = | 0.0% |
| Distributable reserves | 133 | €10,600 | €10,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51 | €9,012 | +€8,962 | +17,672% |
| Amounts payable | 17/49 | €29,524 | €19,753 | -€9,771 | -33.1% |
| Amounts payable within one year | 42/48 | €29,524 | €19,753 | -€9,771 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | €0 | -€6,000 | -100% |
| Financial debts | 43 | €1,417 | €37 | -€1,380 | -97.4% |
| Credit institutions | 430/8 | €1,417 | €37 | -€1,380 | -97.4% |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €2,537 | €597 | -€1,940 | -76.5% |
| Suppliers | 440/4 | €2,537 | €597 | -€1,940 | -76.5% |
| Taxes, remuneration and social security | 45 | €19,507 | €19,057 | -€451 | -2.3% |
| Taxes | 450/3 | €19,507 | €19,057 | -€451 | -2.3% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €62 | €62 | = | 0.0% |
| Turnover | 70 | €128,373 | - | -€128,373 | |
| Goods, raw materials, services and sundry goods | 60/61 | €115,862 | €105,103 | -€10,760 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,061 | €910 | -€151 | -14.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,000 | +€15,000 | |
| Other operating charges | 640/8 | €2,685 | €2,112 | -€573 | -21.3% |
| Gross operating margin | 9900 | €21,269 | €31,885 | +€10,617 | +49.9% |
| Operating profit (loss) | 9901 | €17,522 | €13,863 | -€3,659 | -20.9% |
| Financial income | 75/76B | €1,648 | €1,760 | +€112 | +6.8% |
| Recurring financial income | 75 | €1,648 | €1,760 | +€112 | +6.8% |
| Financial charges | 65/66B | €1,739 | €2,108 | +€369 | +21.2% |
| Recurring financial charges | 65 | €1,739 | €2,108 | +€369 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €17,431 | €13,515 | -€3,915 | -22.5% |
| Income taxes | 67/77 | €6,780 | €4,554 | -€2,227 | -32.8% |
| Profit (loss) for the period | 9904 | €10,650 | €8,962 | -€1,689 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,650 | €8,962 | -€1,689 | -15.9% |
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 13 October 2026 via checked.be.