ETAKS: 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.
ETAKS
Largest movements
- Receivables within one year +€11,424
up €11,424 (+43.6%), from €26,217 to €37,641
of which Other amounts receivable: +€23,877
- Cash +€1,971
up €1,971 (+68.0%), from €2,898 to €4,870
mainly Net result for the year (+€49,955) and Tax, wage and social debts (+€10,983)
- Tangible fixed assets -€720
down €720 (-10.1%), from €7,096 to €6,376
- Tax, wage and social debts +€10,983
up €10,983 (+64.3%), from €17,085 to €28,067
- Profit (loss) carried forward +€2,812
up €2,812 (+21.4%), from €13,126 to €15,938
- Other debts -€1,119
down €1,119 (-28.0%), from €4,000 to €2,881
- Gross operating margin +€49,561
up €49,561 (+295.0%), from €16,798 to €66,359
- Taxes +€10,199
up €10,199 (+293.3%), from €3,477 to €13,676
- Other operating charges +€1,881
up €1,881 (+2811.5%), from €67 to €1,948
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 | €36,211 | €48,886 | +€12,675 | +35.0% |
| Fixed assets | 21/28 | €7,096 | €6,376 | -€720 | -10.1% |
| Tangible fixed assets | 22/27 | €7,096 | €6,376 | -€720 | -10.1% |
| Plant, machinery and equipment | 23 | €7,096 | €6,376 | -€720 | -10.1% |
| Current assets | 29/58 | €29,115 | €42,510 | +€13,395 | +46.0% |
| Amounts receivable within one year | 40/41 | €26,217 | €37,641 | +€11,424 | +43.6% |
| Trade receivables | 40 | €26,217 | €13,764 | -€12,453 | -47.5% |
| Other amounts receivable | 41 | - | €23,877 | +€23,877 | |
| Cash at bank and in hand | 54/58 | €2,898 | €4,870 | +€1,971 | +68.0% |
| Total equity and liabilities | 10/49 | €36,211 | €48,886 | +€12,675 | +35.0% |
| Equity | 10/15 | €15,126 | €17,938 | +€2,812 | +18.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,126 | €15,938 | +€2,812 | +21.4% |
| Amounts payable | 17/49 | €21,085 | €30,949 | +€9,864 | +46.8% |
| Amounts payable within one year | 42/48 | €21,085 | €30,949 | +€9,864 | +46.8% |
| Taxes, remuneration and social security | 45 | €17,085 | €28,067 | +€10,983 | +64.3% |
| Taxes | 450/3 | €17,085 | €28,067 | +€10,983 | +64.3% |
| Other amounts payable | 47/48 | €4,000 | €2,881 | -€1,119 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104 | €720 | +€616 | +590.6% |
| Other operating charges | 640/8 | €67 | €1,948 | +€1,881 | +2811.5% |
| Gross operating margin | 9900 | €16,798 | €66,359 | +€49,561 | +295.0% |
| Operating profit (loss) | 9901 | €16,627 | €63,691 | +€47,064 | +283.1% |
| Financial charges | 65/66B | €24 | €60 | +€36 | +152.6% |
| Recurring financial charges | 65 | €24 | €60 | +€36 | +152.6% |
| Profit (loss) for the period before taxes | 9903 | €16,603 | €63,631 | +€47,028 | +283.3% |
| Income taxes | 67/77 | €3,477 | €13,676 | +€10,199 | +293.3% |
| Profit (loss) for the period | 9904 | €13,126 | €49,955 | +€36,829 | +280.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,126 | €49,955 | +€36,829 | +280.6% |
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 9 October 2026 via checked.be.