EY Tech: 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 Tech
Largest movements
- Receivables within one year +€27,975
up €27,975 (+357.2%), from €7,831 to €35,806
of which Trade receivables: +€16,695
- Cash +€7,758
up €7,758 (+100.3%), from €7,738 to €15,496
mainly Net result for the year (+€30,299) and Depreciation (+€2,155)
- Tangible fixed assets -€2,155
down €2,155 (-48.0%), from €4,492 to €2,337
- Profit (loss) carried forward +€30,299
up €30,299 (+493.3%), from €6,143 to €36,442
- Tax, wage and social debts +€2,056
up €2,056 (+24.7%), from €8,313 to €10,369
of which Taxes: +€3,451
- Trade debts +€982
up €982 (+475.8%), from €206 to €1,189
- Gross operating margin +€20,673
up €20,673 (+84.4%), from €24,506 to €45,179
- Financial charges -€6,022
down €6,022 (-65.5%), from €9,187 to €3,165
- Taxes +€4,550
up €4,550 (+103.0%), from €4,419 to €8,969
- Staff costs -€1,033
no longer reported in 2025 (was €1,033)
- Other operating charges -€644
down €644 (-36.8%), from €1,751 to €1,107
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 | €21,662 | €54,999 | +€33,337 | +153.9% |
| Fixed assets | 21/28 | €4,492 | €2,337 | -€2,155 | -48.0% |
| Tangible fixed assets | 22/27 | €4,492 | €2,337 | -€2,155 | -48.0% |
| Plant, machinery and equipment | 23 | €4,492 | €2,337 | -€2,155 | -48.0% |
| Current assets | 29/58 | €17,170 | €52,662 | +€35,492 | +206.7% |
| Amounts receivable within one year | 40/41 | €7,831 | €35,806 | +€27,975 | +357.2% |
| Trade receivables | 40 | €2,224 | €18,919 | +€16,695 | +750.7% |
| Other amounts receivable | 41 | €5,607 | €16,887 | +€11,280 | +201.2% |
| Cash at bank and in hand | 54/58 | €7,738 | €15,496 | +€7,758 | +100.3% |
| Deferred charges and accrued income | 490/1 | €1,600 | €1,360 | -€240 | -15.0% |
| Total equity and liabilities | 10/49 | €21,662 | €54,999 | +€33,337 | +153.9% |
| Equity | 10/15 | €13,143 | €43,442 | +€30,299 | +230.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,143 | €36,442 | +€30,299 | +493.3% |
| Amounts payable | 17/49 | €8,519 | €11,557 | +€3,038 | +35.7% |
| Amounts payable within one year | 42/48 | €8,519 | €11,557 | +€3,038 | +35.7% |
| Trade debts | 44 | €206 | €1,189 | +€982 | +475.8% |
| Suppliers | 440/4 | €206 | €1,189 | +€982 | +475.8% |
| Taxes, remuneration and social security | 45 | €8,313 | €10,369 | +€2,056 | +24.7% |
| Taxes | 450/3 | €5,517 | €8,969 | +€3,451 | +62.6% |
| Remuneration and social security | 454/9 | €2,796 | €1,400 | -€1,396 | -49.9% |
| Non-recurring operating income | 76A | - | €11,999 | +€11,999 | |
| Remuneration, social security and pensions | 62 | €1,033 | - | -€1,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,974 | €2,155 | +€182 | +9.2% |
| Other operating charges | 640/8 | €1,751 | €1,107 | -€644 | -36.8% |
| Gross operating margin | 9900 | €24,506 | €45,179 | +€20,673 | +84.4% |
| Operating profit (loss) | 9901 | €19,748 | €41,916 | +€22,168 | +112.3% |
| Financial income | 75/76B | - | €517 | +€517 | |
| Recurring financial income | 75 | - | €517 | +€517 | |
| Financial charges | 65/66B | €9,187 | €3,165 | -€6,022 | -65.5% |
| Recurring financial charges | 65 | €9,187 | €3,165 | -€6,022 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €10,561 | €39,268 | +€28,706 | +271.8% |
| Income taxes | 67/77 | €4,419 | €8,969 | +€4,550 | +103.0% |
| Profit (loss) for the period | 9904 | €6,143 | €30,299 | +€24,156 | +393.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,143 | €30,299 | +€24,156 | +393.3% |
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.