EYLEM: 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.
EYLEM
Largest movements
- Receivables within one year +€15,427
up €15,427 (+30.0%), from €51,433 to €66,860
of which Trade receivables: +€16,297
- Tangible fixed assets +€13,456
up €13,456 (+216.5%), from €6,214 to €19,670
of which Land and buildings: +€7,735
- Cash -€8,259
down €8,259 (-54.1%), from €15,262 to €7,003
mainly Investment in fixed assets (net) (-€16,392) and Receivables within one year (-€15,427)
- Profit (loss) carried forward +€15,234
up €15,234 (+39.0%), from €39,090 to €54,324
- Tax, wage and social debts +€4,889
up €4,889 (+20.6%), from €23,708 to €28,597
of which Remuneration and social security: +€2,960
- Trade debts +€1,041
up €1,041 (+178.1%), from €584 to €1,625
- Gross operating margin +€16,023
up €16,023 (+18.2%), from €88,087 to €104,110
- Staff costs +€3,334
up €3,334 (+4.4%), from €75,247 to €78,582
- Taxes -€2,967
down €2,967 (-56.6%), from €5,246 to €2,279
- Other operating charges +€2,777
up €2,777 (+203.0%), from €1,368 to €4,144
- Depreciation -€1,307
down €1,307 (-30.8%), from €4,243 to €2,936
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,135 | €101,299 | +€21,163 | +26.4% |
| Fixed assets | 21/28 | €12,714 | €26,170 | +€13,456 | +105.8% |
| Tangible fixed assets | 22/27 | €6,214 | €19,670 | +€13,456 | +216.5% |
| Land and buildings | 22 | - | €7,735 | +€7,735 | |
| Plant, machinery and equipment | 23 | €6,214 | €11,935 | +€5,721 | +92.1% |
| Financial fixed assets | 28 | €6,500 | €6,500 | = | 0.0% |
| Current assets | 29/58 | €67,421 | €75,128 | +€7,707 | +11.4% |
| Amounts receivable within one year | 40/41 | €51,433 | €66,860 | +€15,427 | +30.0% |
| Trade receivables | 40 | €41,525 | €57,822 | +€16,297 | +39.2% |
| Other amounts receivable | 41 | €9,908 | €9,038 | -€871 | -8.8% |
| Cash at bank and in hand | 54/58 | €15,262 | €7,003 | -€8,259 | -54.1% |
| Deferred charges and accrued income | 490/1 | €726 | €1,265 | +€539 | +74.3% |
| Total equity and liabilities | 10/49 | €80,135 | €101,299 | +€21,163 | +26.4% |
| Equity | 10/15 | €51,873 | €67,106 | +€15,234 | +29.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €382 | €382 | = | 0.0% |
| Non-distributable reserves | 130/1 | €382 | €382 | = | 0.0% |
| Reserves not available under the articles | 1311 | €382 | €382 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,090 | €54,324 | +€15,234 | +39.0% |
| Amounts payable | 17/49 | €28,263 | €34,192 | +€5,930 | +21.0% |
| Amounts payable within one year | 42/48 | €28,263 | €34,192 | +€5,930 | +21.0% |
| Trade debts | 44 | €584 | €1,625 | +€1,041 | +178.1% |
| Suppliers | 440/4 | €584 | €1,625 | +€1,041 | +178.1% |
| Advances received on contracts in progress | 46 | €3,971 | €3,971 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,708 | €28,597 | +€4,889 | +20.6% |
| Taxes | 450/3 | €5,237 | €7,166 | +€1,930 | +36.8% |
| Remuneration and social security | 454/9 | €18,471 | €21,431 | +€2,960 | +16.0% |
| Remuneration, social security and pensions | 62 | €75,247 | €78,582 | +€3,334 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,243 | €2,936 | -€1,307 | -30.8% |
| Other operating charges | 640/8 | €1,368 | €4,144 | +€2,777 | +203.0% |
| Gross operating margin | 9900 | €88,087 | €104,110 | +€16,023 | +18.2% |
| Operating profit (loss) | 9901 | €7,229 | €18,448 | +€11,219 | +155.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,124 | €935 | -€188 | -16.7% |
| Recurring financial charges | 65 | €1,124 | €935 | -€188 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €6,106 | €17,512 | +€11,406 | +186.8% |
| Income taxes | 67/77 | €5,246 | €2,279 | -€2,967 | -56.6% |
| Profit (loss) for the period | 9904 | €860 | €15,234 | +€14,374 | +1671.7% |
| Profit (loss) for the period to be appropriated | 9905 | €860 | €15,234 | +€14,374 | +1671.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.