Eteos: 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.
Eteos
Largest movements
- Tangible fixed assets -€30,829
down €30,829 (-9.5%), from €324,948 to €294,118
of which Land and buildings: -€29,354
- Cash +€25,361
up €25,361 (+30.0%), from €84,503 to €109,864
mainly Depreciation (+€30,829) and Receivables within one year (+€3,110)
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€5,074
up €5,074 (+135.4%), from €3,748 to €8,822
- Gross operating margin +€2,096
up €2,096 (+3.8%), from €55,859 to €57,955
- Depreciation -€1,801
down €1,801 (-5.5%), from €32,631 to €30,829
- Other operating charges -€750
down €750 (-3.0%), from €25,013 to €24,263
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 | €465,216 | €456,013 | -€9,203 | -2.0% |
| Fixed assets | 21/28 | €324,948 | €294,118 | -€30,829 | -9.5% |
| Tangible fixed assets | 22/27 | €324,948 | €294,118 | -€30,829 | -9.5% |
| Land and buildings | 22 | €319,658 | €290,304 | -€29,354 | -9.2% |
| Plant, machinery and equipment | 23 | €5,289 | €3,814 | -€1,475 | -27.9% |
| Current assets | 29/58 | €140,268 | €161,895 | +€21,627 | +15.4% |
| Amounts receivable within one year | 40/41 | €3,381 | €272 | -€3,110 | -92.0% |
| Trade receivables | 40 | €3,253 | - | -€3,253 | |
| Other amounts receivable | 41 | €129 | €272 | +€143 | +110.9% |
| Current investments | 50/53 | €51,783 | €51,107 | -€676 | -1.3% |
| Cash at bank and in hand | 54/58 | €84,503 | €109,864 | +€25,361 | +30.0% |
| Deferred charges and accrued income | 490/1 | €601 | €653 | +€52 | +8.6% |
| Total equity and liabilities | 10/49 | €465,216 | €456,013 | -€9,203 | -2.0% |
| Equity | 10/15 | €333,972 | €329,467 | -€4,505 | -1.3% |
| Contributions | 10/11 | €544,126 | €544,126 | = | 0.0% |
| Reserves | 13 | €56,809 | €56,809 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,396 | €2,396 | = | 0.0% |
| Distributable reserves | 133 | €54,413 | €54,413 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€266,963 | -€271,468 | -€4,505 | -1.7% |
| Provisions and deferred taxes | 16 | €18,886 | €18,886 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €18,886 | €18,886 | = | 0.0% |
| Pensions and similar obligations | 160 | €18,886 | €18,886 | = | 0.0% |
| Amounts payable | 17/49 | €112,357 | €107,660 | -€4,698 | -4.2% |
| Amounts payable within one year | 42/48 | €108,134 | €106,363 | -€1,771 | -1.6% |
| Taxes, remuneration and social security | 45 | €3,107 | €2,876 | -€230 | -7.4% |
| Taxes | 450/3 | €3,107 | €2,876 | -€230 | -7.4% |
| Other amounts payable | 47/48 | €105,027 | €103,487 | -€1,541 | -1.5% |
| Accrued charges and deferred income | 492/3 | €4,223 | €1,297 | -€2,927 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,631 | €30,829 | -€1,801 | -5.5% |
| Other operating charges | 640/8 | €25,013 | €24,263 | -€750 | -3.0% |
| Gross operating margin | 9900 | €55,859 | €57,955 | +€2,096 | +3.8% |
| Operating profit (loss) | 9901 | -€1,785 | €2,863 | +€4,647 | |
| Financial income | 75/76B | €1,247 | €1,691 | +€444 | +35.6% |
| Recurring financial income | 75 | €1,247 | €1,691 | +€444 | +35.6% |
| Financial charges | 65/66B | €3,748 | €8,822 | +€5,074 | +135.4% |
| Recurring financial charges | 65 | €3,748 | €8,822 | +€5,074 | +135.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,286 | -€4,269 | +€17 | +0.4% |
| Income taxes | 67/77 | €236 | €236 | -€1 | -0.3% |
| Profit (loss) for the period | 9904 | -€4,523 | -€4,505 | +€18 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,523 | -€4,505 | +€18 | +0.4% |
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 2 October 2026 via checked.be.