EOSPHOROS: 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.
EOSPHOROS
Largest movements
- Cash +€48,833
up €48,833 (+100.3%), from €48,673 to €97,506
mainly Net result for the year (+€80,868) and Depreciation (+€22,197)
- Tangible fixed assets -€22,096
down €22,096 (-13.3%), from €166,517 to €144,422
of which Land and buildings: -€11,682
- Deferred charges and accrued income +€21,018
up €21,018 (+2598.4%), from €809 to €21,827
- Receivables within one year -€11,823
down €11,823 (-53.6%), from €22,045 to €10,223
of which Other amounts receivable: -€11,862
- Reserves +€39,347
up €39,347 (+23.4%), from €168,100 to €207,447
of which Distributable reserves: +€39,347
- Current portion of long-term debt -€30,674
down €30,674 (-100.0%), from €30,674 to €0
- Other debts +€13,842
up €13,842 (+55.4%), from €24,973 to €38,815
- Tax, wage and social debts +€13,215
up €13,215, from €0 to €13,215
- Gross operating margin +€83,454
up €83,454 (+133.2%), from €62,665 to €146,119
- Taxes +€28,200
up €28,200 (+315.5%), from €8,939 to €37,139
- Depreciation -€3,350
down €3,350 (-13.1%), from €25,547 to €22,197
- Financial charges -€2,644
down €2,644 (-49.0%), from €5,399 to €2,755
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 | €238,746 | €274,577 | +€35,831 | +15.0% |
| Fixed assets | 21/28 | €167,218 | €145,022 | -€22,197 | -13.3% |
| Intangible fixed assets | 21 | €101 | €0 | -€101 | -100.0% |
| Tangible fixed assets | 22/27 | €166,517 | €144,422 | -€22,096 | -13.3% |
| Land and buildings | 22 | €93,384 | €81,703 | -€11,682 | -12.5% |
| Plant, machinery and equipment | 23 | €5,683 | €4,864 | -€819 | -14.4% |
| Furniture and vehicles | 24 | €2,460 | €1,285 | -€1,176 | -47.8% |
| Other tangible fixed assets | 26 | €61,437 | €53,462 | -€7,975 | -13.0% |
| Assets under construction and advance payments | 27 | €3,553 | €3,108 | -€444 | -12.5% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €71,527 | €129,555 | +€58,028 | +81.1% |
| Amounts receivable within one year | 40/41 | €22,045 | €10,223 | -€11,823 | -53.6% |
| Trade receivables | 40 | €10,184 | €10,223 | +€39 | +0.4% |
| Other amounts receivable | 41 | €11,862 | €0 | -€11,862 | -100.0% |
| Cash at bank and in hand | 54/58 | €48,673 | €97,506 | +€48,833 | +100.3% |
| Deferred charges and accrued income | 490/1 | €809 | €21,827 | +€21,018 | +2598.4% |
| Total equity and liabilities | 10/49 | €238,746 | €274,577 | +€35,831 | +15.0% |
| Equity | 10/15 | €180,500 | €219,847 | +€39,347 | +21.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €168,100 | €207,447 | +€39,347 | +23.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €166,241 | €205,588 | +€39,347 | +23.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,245 | €54,729 | -€3,516 | -6.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €58,245 | €54,317 | -€3,928 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €30,674 | €0 | -€30,674 | -100.0% |
| Trade debts | 44 | €2,599 | €2,287 | -€312 | -12.0% |
| Suppliers | 440/4 | €2,599 | €2,287 | -€312 | -12.0% |
| Taxes, remuneration and social security | 45 | €0 | €13,215 | +€13,215 | |
| Taxes | 450/3 | €0 | €13,215 | +€13,215 | |
| Other amounts payable | 47/48 | €24,973 | €38,815 | +€13,842 | +55.4% |
| Accrued charges and deferred income | 492/3 | - | €412 | +€412 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,547 | €22,197 | -€3,350 | -13.1% |
| Other operating charges | 640/8 | €3,033 | €3,160 | +€128 | +4.2% |
| Gross operating margin | 9900 | €62,665 | €146,119 | +€83,454 | +133.2% |
| Operating profit (loss) | 9901 | €34,085 | €120,762 | +€86,677 | +254.3% |
| Financial income | 75/76B | €187 | €0 | -€187 | -100.0% |
| Recurring financial income | 75 | €187 | €0 | -€187 | -100.0% |
| Financial charges | 65/66B | €5,399 | €2,755 | -€2,644 | -49.0% |
| Recurring financial charges | 65 | €5,399 | €2,755 | -€2,644 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €28,873 | €118,007 | +€89,134 | +308.7% |
| Income taxes | 67/77 | €8,939 | €37,139 | +€28,200 | +315.5% |
| Profit (loss) for the period | 9904 | €19,933 | €80,868 | +€60,934 | +305.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,933 | €80,868 | +€60,934 | +305.7% |
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 6 October 2026 via checked.be.