EY&AS: 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.
EY&AS
Largest movements
- Receivables within one year -€4,707
down €4,707 (-11.1%), from €42,383 to €37,677
of which Trade receivables: -€3,933
- Tangible fixed assets -€3,685
down €3,685 (-17.8%), from €20,747 to €17,062
of which Plant, machinery and equipment: -€3,756
- Deferred charges and accrued income -€2,681
no longer reported in 2025 (was €2,681)
- Other debts -€17,343
down €17,343 (-74.9%), from €23,142 to €5,799
- Profit (loss) carried forward +€11,540
up €11,540 (+48.0%), from €24,028 to €35,568
- Trade debts -€7,498
down €7,498 (-80.7%), from €9,295 to €1,798
- Tax, wage and social debts +€1,878
up €1,878 (+83.0%), from €2,263 to €4,140
of which Taxes: +€3,847
- Gross operating margin +€18,182
up €18,182 (+672.4%), from €2,704 to €20,885
- Depreciation -€6,322
down €6,322 (-58.3%), from €10,847 to €4,525
- Taxes +€3,847
new in 2025: €3,847
- Financial charges -€841
down €841 (-76.7%), from €1,097 to €255
- Other operating charges +€711
up €711 (+8949.4%), from €8 to €719
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 | €66,235 | €54,805 | -€11,429 | -17.3% |
| Fixed assets | 21/28 | €20,897 | €17,062 | -€3,835 | -18.4% |
| Tangible fixed assets | 22/27 | €20,747 | €17,062 | -€3,685 | -17.8% |
| Plant, machinery and equipment | 23 | €18,832 | €15,076 | -€3,756 | -19.9% |
| Furniture and vehicles | 24 | €1,914 | €1,986 | +€71 | +3.7% |
| Financial fixed assets | 28 | €150 | - | -€150 | |
| Current assets | 29/58 | €45,338 | €37,743 | -€7,595 | -16.8% |
| Amounts receivable within one year | 40/41 | €42,383 | €37,677 | -€4,707 | -11.1% |
| Trade receivables | 40 | €22,672 | €18,739 | -€3,933 | -17.3% |
| Other amounts receivable | 41 | €19,711 | €18,937 | -€774 | -3.9% |
| Cash at bank and in hand | 54/58 | €273 | €67 | -€206 | -75.6% |
| Deferred charges and accrued income | 490/1 | €2,681 | - | -€2,681 | |
| Total equity and liabilities | 10/49 | €66,235 | €54,805 | -€11,429 | -17.3% |
| Equity | 10/15 | €31,528 | €43,068 | +€11,540 | +36.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Capital | 10 | €7,500 | €7,500 | = | 0.0% |
| Issued capital | 100 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,028 | €35,568 | +€11,540 | +48.0% |
| Amounts payable | 17/49 | €34,706 | €11,737 | -€22,969 | -66.2% |
| Amounts payable within one year | 42/48 | €34,706 | €11,737 | -€22,969 | -66.2% |
| Financial debts | 43 | €6 | - | -€6 | |
| Credit institutions | 430/8 | €6 | - | -€6 | |
| Trade debts | 44 | €9,295 | €1,798 | -€7,498 | -80.7% |
| Suppliers | 440/4 | €9,295 | €1,798 | -€7,498 | -80.7% |
| Taxes, remuneration and social security | 45 | €2,263 | €4,140 | +€1,878 | +83.0% |
| Taxes | 450/3 | €294 | €4,140 | +€3,847 | +1309.9% |
| Remuneration and social security | 454/9 | €1,969 | - | -€1,969 | |
| Other amounts payable | 47/48 | €23,142 | €5,799 | -€17,343 | -74.9% |
| Remuneration, social security and pensions | 62 | €576 | - | -€576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,847 | €4,525 | -€6,322 | -58.3% |
| Other operating charges | 640/8 | €8 | €719 | +€711 | +8949.4% |
| Gross operating margin | 9900 | €2,704 | €20,885 | +€18,182 | +672.4% |
| Operating profit (loss) | 9901 | -€8,727 | €15,642 | +€24,369 | |
| Financial charges | 65/66B | €1,097 | €255 | -€841 | -76.7% |
| Recurring financial charges | 65 | €1,097 | €255 | -€841 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,824 | €15,387 | +€25,211 | |
| Income taxes | 67/77 | - | €3,847 | +€3,847 | |
| Profit (loss) for the period | 9904 | -€9,824 | €11,540 | +€21,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,824 | €11,540 | +€21,364 |
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 11 October 2026 via checked.be.