ETO SHARING: 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.
ETO SHARING
Largest movements
- Cash +€51,873
up €51,873 (+5,187%), from €1,000 to €52,873
mainly Net result for the year (+€52,777) and Tax, wage and social debts (+€16,561)
- Receivables within one year +€27,542
new in 2025: €27,542
- Profit (loss) carried forward +€52,777
new in 2025: €52,777
- Tax, wage and social debts +€16,561
new in 2025: €16,561
- Trade debts +€10,076
new in 2025: €10,076
- Gross operating margin +€66,477
new in 2025: €66,477
- Taxes +€13,700
new in 2025: €13,700
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
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 | €1,000 | €80,414 | +€79,414 | +7,941% |
| Current assets | 29/58 | €1,000 | €80,414 | +€79,414 | +7,941% |
| Amounts receivable within one year | 40/41 | - | €27,542 | +€27,542 | |
| Trade receivables | 40 | - | €27,542 | +€27,542 | |
| Cash at bank and in hand | 54/58 | €1,000 | €52,873 | +€51,873 | +5,187% |
| Total equity and liabilities | 10/49 | €1,000 | €80,414 | +€79,414 | +7,941% |
| Equity | 10/15 | €1,000 | €53,777 | +€52,777 | +5,278% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €52,777 | +€52,777 | |
| Amounts payable | 17/49 | - | €26,638 | +€26,638 | |
| Amounts payable within one year | 42/48 | - | €26,638 | +€26,638 | |
| Trade debts | 44 | - | €10,076 | +€10,076 | |
| Suppliers | 440/4 | - | €10,076 | +€10,076 | |
| Taxes, remuneration and social security | 45 | - | €16,561 | +€16,561 | |
| Taxes | 450/3 | - | €16,561 | +€16,561 | |
| Gross operating margin | 9900 | - | €66,477 | +€66,477 | |
| Operating profit (loss) | 9901 | - | €66,477 | +€66,477 | |
| Profit (loss) for the period before taxes | 9903 | - | €66,477 | +€66,477 | |
| Income taxes | 67/77 | - | €13,700 | +€13,700 | |
| Profit (loss) for the period | 9904 | - | €52,777 | +€52,777 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €52,777 | +€52,777 |
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 23 October 2026 via checked.be.