EOSALIS: 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.
EOSALIS
Largest movements
- Tangible fixed assets +€264,010
up €264,010 (+54.0%), from €489,153 to €753,163
of which Land and buildings: +€240,654
- Cash -€199,992
down €199,992 (-93.4%), from €214,048 to €14,055
mainly Investment in fixed assets (net) (-€315,776) and Net result for the year (-€14,503)
- Short-term financial debts +€84,732
new in 2025: €84,732
- Accrued charges and deferred income -€8,839
down €8,839 (-50.7%), from €17,429 to €8,590
- Profit (loss) carried forward -€8,158
down €8,158 (-10.2%), from €79,879 to €71,721
- Gross operating margin -€44,415
down €44,415 (-51.4%), from €86,476 to €42,061
- Financial charges -€14,267
down €14,267 (-81.1%), from €17,583 to €3,316
of which Financial charges: -€11,767
- Depreciation -€8,567
down €8,567 (-14.9%), from €57,595 to €49,028
- Financial income -€1,407
down €1,407 (-75.1%), from €1,873 to €466
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 | €720,811 | €787,449 | +€66,637 | +9.2% |
| Fixed assets | 21/28 | €491,653 | €758,401 | +€266,748 | +54.3% |
| Intangible fixed assets | 21 | - | €2,738 | +€2,738 | |
| Tangible fixed assets | 22/27 | €489,153 | €753,163 | +€264,010 | +54.0% |
| Land and buildings | 22 | €459,074 | €699,729 | +€240,654 | +52.4% |
| Plant, machinery and equipment | 23 | €26,529 | €50,925 | +€24,396 | +92.0% |
| Furniture and vehicles | 24 | €3,550 | €2,510 | -€1,040 | -29.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €229,158 | €29,048 | -€200,111 | -87.3% |
| Amounts receivable within one year | 40/41 | €9,873 | €10,438 | +€565 | +5.7% |
| Trade receivables | 40 | €0 | €8,211 | +€8,211 | |
| Other amounts receivable | 41 | €9,873 | €2,227 | -€7,646 | -77.4% |
| Cash at bank and in hand | 54/58 | €214,048 | €14,055 | -€199,992 | -93.4% |
| Deferred charges and accrued income | 490/1 | €5,238 | €4,555 | -€684 | -13.0% |
| Total equity and liabilities | 10/49 | €720,811 | €787,449 | +€66,637 | +9.2% |
| Equity | 10/15 | €279,583 | €265,080 | -€14,503 | -5.2% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Reserves | 13 | €119,104 | €112,759 | -€6,345 | -5.3% |
| Distributable reserves | 133 | €119,104 | €112,759 | -€6,345 | -5.3% |
| Profit (loss) carried forward | 14 | €79,879 | €71,721 | -€8,158 | -10.2% |
| Provisions and deferred taxes | 16 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Major repairs and maintenance | 162 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Amounts payable | 17/49 | €436,229 | €519,869 | +€83,640 | +19.2% |
| Amounts payable within one year | 42/48 | €418,800 | €511,279 | +€92,480 | +22.1% |
| Financial debts | 43 | - | €84,732 | +€84,732 | |
| Credit institutions | 430/8 | - | €84,732 | +€84,732 | |
| Trade debts | 44 | €12,883 | €16,162 | +€3,279 | +25.4% |
| Suppliers | 440/4 | €12,883 | €16,162 | +€3,279 | +25.4% |
| Advances received on contracts in progress | 46 | - | €5,700 | +€5,700 | |
| Taxes, remuneration and social security | 45 | €7,861 | €646 | -€7,215 | -91.8% |
| Taxes | 450/3 | €7,861 | €646 | -€7,215 | -91.8% |
| Other amounts payable | 47/48 | €398,055 | €404,040 | +€5,984 | +1.5% |
| Accrued charges and deferred income | 492/3 | €17,429 | €8,590 | -€8,839 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,595 | €49,028 | -€8,567 | -14.9% |
| Other operating charges | 640/8 | €3,666 | €4,140 | +€474 | +12.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €86,476 | €42,061 | -€44,415 | -51.4% |
| Operating profit (loss) | 9901 | €25,214 | -€11,107 | -€36,322 | |
| Financial income | 75/76B | €1,873 | €466 | -€1,407 | -75.1% |
| Recurring financial income | 75 | €1,873 | €466 | -€1,407 | -75.1% |
| Financial charges | 65/66B | €17,583 | €3,316 | -€14,267 | -81.1% |
| Recurring financial charges | 65 | €17,583 | €5,816 | -€11,767 | -66.9% |
| Non-recurring financial charges | 66B | - | -€2,500 | -€2,500 | |
| Profit (loss) for the period before taxes | 9903 | €9,504 | -€13,958 | -€23,462 | |
| Income taxes | 67/77 | -€304 | €545 | +€849 | |
| Profit (loss) for the period | 9904 | €9,808 | -€14,503 | -€24,311 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,808 | -€14,503 | -€24,311 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.