EWANA: 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.
EWANA
Largest movements
- Receivables within one year +€162,247
up €162,247 (+126.7%), from €128,055 to €290,302
of which Trade receivables: +€83,154
- Cash -€110,871
down €110,871 (-90.1%), from €123,006 to €12,135
mainly Receivables within one year (-€162,247) and Investment in fixed assets (net) (-€104,785)
- Financial fixed assets +€104,785
up €104,785 (+13.0%), from €807,974 to €912,759
- Reserves +€80,398
up €80,398 (+16.3%), from €492,398 to €572,796
- Trade debts +€45,000
up €45,000 (+63219.9%), from €71 to €45,071
- Debts after one year +€29,156
new in 2025: €29,156
- Tax, wage and social debts -€23,299
down €23,299 (-65.1%), from €35,768 to €12,469
- Current portion of long-term debt +€21,867
new in 2025: €21,867
- Gross operating margin -€59,057
down €59,057 (-31.3%), from €188,934 to €129,877
- Taxes -€22,459
down €22,459 (-41.9%), from €53,620 to €31,161
- Financial charges +€10,958
up €10,958 (+159.9%), from €6,853 to €17,810
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 | €1,059,035 | €1,215,196 | +€156,161 | +14.7% |
| Fixed assets | 21/28 | €807,974 | €912,759 | +€104,785 | +13.0% |
| Financial fixed assets | 28 | €807,974 | €912,759 | +€104,785 | +13.0% |
| Current assets | 29/58 | €251,061 | €302,437 | +€51,376 | +20.5% |
| Amounts receivable within one year | 40/41 | €128,055 | €290,302 | +€162,247 | +126.7% |
| Trade receivables | 40 | €127,148 | €210,302 | +€83,154 | +65.4% |
| Other amounts receivable | 41 | €907 | €80,000 | +€79,093 | +8717.3% |
| Cash at bank and in hand | 54/58 | €123,006 | €12,135 | -€110,871 | -90.1% |
| Total equity and liabilities | 10/49 | €1,059,035 | €1,215,196 | +€156,161 | +14.7% |
| Equity | 10/15 | €642,398 | €722,796 | +€80,398 | +12.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €492,398 | €572,796 | +€80,398 | +16.3% |
| Distributable reserves | 133 | €492,398 | €572,796 | +€80,398 | +16.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €416,637 | €492,400 | +€75,763 | +18.2% |
| Amounts payable after more than one year | 17 | - | €29,156 | +€29,156 | |
| Financial debts | 170/4 | - | €29,156 | +€29,156 | |
| Amounts payable within one year | 42/48 | €410,889 | €449,036 | +€38,148 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | - | €21,867 | +€21,867 | |
| Trade debts | 44 | €71 | €45,071 | +€45,000 | +63219.9% |
| Suppliers | 440/4 | €71 | €45,071 | +€45,000 | +63219.9% |
| Taxes, remuneration and social security | 45 | €35,768 | €12,469 | -€23,299 | -65.1% |
| Taxes | 450/3 | €35,768 | €12,469 | -€23,299 | -65.1% |
| Other amounts payable | 47/48 | €375,049 | €369,629 | -€5,420 | -1.4% |
| Accrued charges and deferred income | 492/3 | €5,749 | €14,208 | +€8,459 | +147.1% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €188,934 | €129,877 | -€59,057 | -31.3% |
| Operating profit (loss) | 9901 | €188,431 | €129,369 | -€59,062 | -31.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €6,853 | €17,810 | +€10,958 | +159.9% |
| Recurring financial charges | 65 | €6,853 | €17,810 | +€10,958 | +159.9% |
| Profit (loss) for the period before taxes | 9903 | €181,579 | €111,559 | -€70,020 | -38.6% |
| Income taxes | 67/77 | €53,620 | €31,161 | -€22,459 | -41.9% |
| Profit (loss) for the period | 9904 | €127,960 | €80,398 | -€47,561 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €127,960 | €80,398 | -€47,561 | -37.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.