EOSU: 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.
EOSU
Largest movements
- Tangible fixed assets +€308,626
up €308,626 (+1232.3%), from €25,044 to €333,671
of which Land and buildings: +€301,238
- Receivables within one year +€25,985
up €25,985 (+16.3%), from €159,104 to €185,090
of which Other amounts receivable: +€17,873
- Debts after one year +€298,137
new in 2025: €298,137
- Profit (loss) carried forward +€25,987
up €25,987 (+26.0%), from €100,120 to €126,107
- Current portion of long-term debt +€19,332
new in 2025: €19,332
- Trade debts -€17,816
down €17,816 (-19.6%), from €90,716 to €72,899
- Short-term financial debts +€10,127
new in 2025: €10,127
- Gross operating margin +€36,810
up €36,810 (+67.7%), from €54,335 to €91,145
- Other operating charges +€34,232
up €34,232 (+1762.2%), from €1,943 to €36,174
- Depreciation +€16,680
up €16,680 (+312.2%), from €5,343 to €22,024
- Taxes -€13,886
down €13,886 (-99.7%), from €13,932 to €46
- Financial charges +€12,030
up €12,030 (+1941.6%), from €620 to €12,649
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 | €220,320 | €553,267 | +€332,947 | +151.1% |
| Fixed assets | 21/28 | €33,744 | €342,371 | +€308,626 | +914.6% |
| Tangible fixed assets | 22/27 | €25,044 | €333,671 | +€308,626 | +1232.3% |
| Land and buildings | 22 | €19,638 | €320,876 | +€301,238 | +1534.0% |
| Plant, machinery and equipment | 23 | €2,483 | €1,615 | -€868 | -35.0% |
| Furniture and vehicles | 24 | €2,923 | €11,180 | +€8,256 | +282.4% |
| Financial fixed assets | 28 | €8,700 | €8,700 | = | 0.0% |
| Current assets | 29/58 | €186,576 | €210,897 | +€24,321 | +13.0% |
| Stocks and contracts in progress | 3 | €4,150 | €6,270 | +€2,120 | +51.1% |
| Stocks | 30/36 | €4,150 | €6,270 | +€2,120 | +51.1% |
| Amounts receivable within one year | 40/41 | €159,104 | €185,090 | +€25,985 | +16.3% |
| Trade receivables | 40 | €73,639 | €81,751 | +€8,112 | +11.0% |
| Other amounts receivable | 41 | €85,466 | €103,339 | +€17,873 | +20.9% |
| Cash at bank and in hand | 54/58 | €21,044 | €15,597 | -€5,447 | -25.9% |
| Deferred charges and accrued income | 490/1 | €2,278 | €3,940 | +€1,663 | +73.0% |
| Total equity and liabilities | 10/49 | €220,320 | €553,267 | +€332,947 | +151.1% |
| Equity | 10/15 | €112,946 | €138,933 | +€25,987 | +23.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €426 | €426 | = | 0.0% |
| Non-distributable reserves | 130/1 | €426 | - | -€426 | |
| Reserves not available under the articles | 1311 | €426 | - | -€426 | |
| Distributable reserves | 133 | - | €426 | +€426 | |
| Profit (loss) carried forward | 14 | €100,120 | €126,107 | +€25,987 | +26.0% |
| Amounts payable | 17/49 | €107,375 | €414,335 | +€306,960 | +285.9% |
| Amounts payable after more than one year | 17 | - | €298,137 | +€298,137 | |
| Financial debts | 170/4 | - | €298,137 | +€298,137 | |
| Amounts payable within one year | 42/48 | €107,375 | €116,198 | +€8,823 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | - | €19,332 | +€19,332 | |
| Financial debts | 43 | - | €10,127 | +€10,127 | |
| Credit institutions | 430/8 | - | €10,127 | +€10,127 | |
| Trade debts | 44 | €90,716 | €72,899 | -€17,816 | -19.6% |
| Suppliers | 440/4 | €90,716 | €72,899 | -€17,816 | -19.6% |
| Taxes, remuneration and social security | 45 | €16,659 | €13,840 | -€2,819 | -16.9% |
| Taxes | 450/3 | €16,659 | €13,840 | -€2,819 | -16.9% |
| Non-recurring operating income | 76A | - | €43,993 | +€43,993 | |
| Remuneration, social security and pensions | 62 | €2,113 | - | -€2,113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,343 | €22,024 | +€16,680 | +312.2% |
| Other operating charges | 640/8 | €1,943 | €36,174 | +€34,232 | +1762.2% |
| Gross operating margin | 9900 | €54,335 | €91,145 | +€36,810 | +67.7% |
| Operating profit (loss) | 9901 | €44,936 | €32,947 | -€11,989 | -26.7% |
| Financial income | 75/76B | €5,557 | €5,736 | +€178 | +3.2% |
| Recurring financial income | 75 | €5,557 | €5,736 | +€178 | +3.2% |
| Financial charges | 65/66B | €620 | €12,649 | +€12,030 | +1941.6% |
| Recurring financial charges | 65 | €620 | €12,649 | +€12,030 | +1941.6% |
| Profit (loss) for the period before taxes | 9903 | €49,874 | €26,033 | -€23,841 | -47.8% |
| Income taxes | 67/77 | €13,932 | €46 | -€13,886 | -99.7% |
| Profit (loss) for the period | 9904 | €35,942 | €25,987 | -€9,955 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,942 | €25,987 | -€9,955 | -27.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.