EYLUL: 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.
EYLUL
Largest movements
- Receivables within one year +€28,975
up €28,975 (+189.6%), from €15,280 to €44,255
of which Other amounts receivable: +€29,131
- Stocks and contracts -€2,190
down €2,190 (-52.3%), from €4,187 to €1,997
- Deferred charges and accrued income -€736
down €736 (-28.6%), from €2,571 to €1,835
- Profit (loss) carried forward +€15,433
up €15,433 (+109.2%), from €14,138 to €29,571
- Trade debts +€6,872
up €6,872 (+564.2%), from €1,218 to €8,090
- Tax, wage and social debts +€3,249
up €3,249 (+175.2%), from €1,854 to €5,103
- Other operating charges -€3,740
down €3,740 (-75.6%), from €4,946 to €1,206
- Taxes +€2,635
up €2,635 (+1888.7%), from €140 to €2,775
- Financial income +€1,087
up €1,087 (+194.6%), from €559 to €1,646
- Financial charges -€388
down €388 (-55.8%), from €696 to €308
- Gross operating margin -€367
down €367 (-2.0%), from €18,442 to €18,075
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 | €35,810 | €61,365 | +€25,554 | +71.4% |
| Fixed assets | 21/28 | €1,850 | €1,850 | = | 0.0% |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €33,960 | €59,515 | +€25,554 | +75.2% |
| Stocks and contracts in progress | 3 | €4,187 | €1,997 | -€2,190 | -52.3% |
| Stocks | 30/36 | €4,187 | €1,997 | -€2,190 | -52.3% |
| Amounts receivable within one year | 40/41 | €15,280 | €44,255 | +€28,975 | +189.6% |
| Trade receivables | 40 | €156 | - | -€156 | |
| Other amounts receivable | 41 | €15,124 | €44,255 | +€29,131 | +192.6% |
| Cash at bank and in hand | 54/58 | €11,922 | €11,427 | -€495 | -4.2% |
| Deferred charges and accrued income | 490/1 | €2,571 | €1,835 | -€736 | -28.6% |
| Total equity and liabilities | 10/49 | €35,810 | €61,365 | +€25,554 | +71.4% |
| Equity | 10/15 | €32,738 | €48,171 | +€15,433 | +47.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,138 | €29,571 | +€15,433 | +109.2% |
| Amounts payable | 17/49 | €3,072 | €13,193 | +€10,121 | +329.4% |
| Amounts payable within one year | 42/48 | €3,072 | €13,193 | +€10,121 | +329.4% |
| Trade debts | 44 | €1,218 | €8,090 | +€6,872 | +564.2% |
| Suppliers | 440/4 | €1,218 | €8,090 | +€6,872 | +564.2% |
| Taxes, remuneration and social security | 45 | €1,854 | €5,103 | +€3,249 | +175.2% |
| Taxes | 450/3 | €1,854 | €5,103 | +€3,249 | +175.2% |
| Other operating charges | 640/8 | €4,946 | €1,206 | -€3,740 | -75.6% |
| Gross operating margin | 9900 | €18,442 | €18,075 | -€367 | -2.0% |
| Operating profit (loss) | 9901 | €13,496 | €16,869 | +€3,373 | +25.0% |
| Financial income | 75/76B | €559 | €1,646 | +€1,087 | +194.6% |
| Recurring financial income | 75 | €559 | €1,646 | +€1,087 | +194.6% |
| Financial charges | 65/66B | €696 | €308 | -€388 | -55.8% |
| Recurring financial charges | 65 | €696 | €308 | -€388 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €13,359 | €18,208 | +€4,849 | +36.3% |
| Income taxes | 67/77 | €140 | €2,775 | +€2,635 | +1888.7% |
| Profit (loss) for the period | 9904 | €13,220 | €15,433 | +€2,213 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,220 | €15,433 | +€2,213 | +16.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.