ETERNITEASE: 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.
ETERNITEASE
Largest movements
- Receivables within one year -€22,182
down €22,182 (-58.6%), from €37,832 to €15,649
- Cash +€4,830
up €4,830 (+48.2%), from €10,017 to €14,847
mainly Receivables within one year (+€22,182) and Net result for the year (+€17,029)
- Current investments -€4,000
no longer reported in 2025 (was €4,000)
- Tangible fixed assets -€1,012
down €1,012 (-24.9%), from €4,068 to €3,056
of which Plant, machinery and equipment: -€1,252
- Trade debts -€32,282
down €32,282 (-70.5%), from €45,813 to €13,531
- Profit (loss) carried forward +€17,029
up €17,029 (+40.0%), from -€42,564 to -€25,535
- Tax, wage and social debts -€7,401
down €7,401 (-45.9%), from €16,134 to €8,733
- Gross operating margin +€18,695
up €18,695 (+305.3%), from €6,124 to €24,819
- Financial charges +€4,572
up €4,572 (+1472.3%), from €311 to €4,883
- Depreciation -€1,788
down €1,788 (-44.9%), from €3,984 to €2,196
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 | €55,917 | €33,552 | -€22,364 | -40.0% |
| Fixed assets | 21/28 | €4,068 | €3,056 | -€1,012 | -24.9% |
| Tangible fixed assets | 22/27 | €4,068 | €3,056 | -€1,012 | -24.9% |
| Plant, machinery and equipment | 23 | €2,179 | €926 | -€1,252 | -57.5% |
| Furniture and vehicles | 24 | €1,889 | €2,130 | +€241 | +12.7% |
| Current assets | 29/58 | €51,849 | €30,496 | -€21,353 | -41.2% |
| Amounts receivable within one year | 40/41 | €37,832 | €15,649 | -€22,182 | -58.6% |
| Trade receivables | 40 | €37,832 | €15,649 | -€22,182 | -58.6% |
| Current investments | 50/53 | €4,000 | - | -€4,000 | |
| Cash at bank and in hand | 54/58 | €10,017 | €14,847 | +€4,830 | +48.2% |
| Total equity and liabilities | 10/49 | €55,917 | €33,552 | -€22,364 | -40.0% |
| Equity | 10/15 | -€7,604 | €9,425 | +€17,029 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,760 | €28,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,900 | €26,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,564 | -€25,535 | +€17,029 | +40.0% |
| Amounts payable | 17/49 | €63,521 | €24,128 | -€39,393 | -62.0% |
| Amounts payable within one year | 42/48 | €63,521 | €24,128 | -€39,393 | -62.0% |
| Trade debts | 44 | €45,813 | €13,531 | -€32,282 | -70.5% |
| Suppliers | 440/4 | €45,813 | €13,531 | -€32,282 | -70.5% |
| Taxes, remuneration and social security | 45 | €16,134 | €8,733 | -€7,401 | -45.9% |
| Taxes | 450/3 | €16,134 | €8,733 | -€7,401 | -45.9% |
| Other amounts payable | 47/48 | €1,574 | €1,864 | +€290 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,984 | €2,196 | -€1,788 | -44.9% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | €6,124 | €24,819 | +€18,695 | +305.3% |
| Operating profit (loss) | 9901 | €1,752 | €22,223 | +€20,471 | +1168.5% |
| Financial charges | 65/66B | €311 | €4,883 | +€4,572 | +1472.3% |
| Recurring financial charges | 65 | €311 | €4,883 | +€4,572 | +1472.3% |
| Profit (loss) for the period before taxes | 9903 | €1,441 | €17,340 | +€15,899 | +1103.0% |
| Income taxes | 67/77 | €301 | €311 | +€10 | +3.3% |
| Profit (loss) for the period | 9904 | €1,140 | €17,029 | +€15,889 | +1393.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,140 | €17,029 | +€15,889 | +1393.7% |
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.