EYMEN STAR: 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.
EYMEN STAR
Largest movements
- Tangible fixed assets +€30,578
up €30,578 (+216%), from €14,129 to €44,707
- Cash -€18,775
down €18,775 (-74.9%), from €25,054 to €6,279
mainly Investment in fixed assets (net) (-€37,504) and Debts after one year (-€14,268)
- Receivables within one year -€5,731
down €5,731 (-12.9%), from €44,416 to €38,685
of which Other amounts receivable: -€4,917
- Profit (loss) carried forward +€18,910
up €18,910 (+53.8%), from €35,173 to €54,083
- Debts after one year -€14,268
down €14,268 (-91.7%), from €15,558 to €1,290
- Tax, wage and social debts +€2,021
up €2,021 (+60.4%), from €3,346 to €5,367
of which Taxes: +€2,020
- Trade debts -€1,212
down €1,212 (-20.6%), from €5,876 to €4,664
- Depreciation -€14,705
down €14,705 (-68.0%), from €21,632 to €6,927
- Gross operating margin -€5,082
down €5,082 (-13.2%), from €38,437 to €33,355
- Taxes +€2,020
up €2,020 (+61.7%), from €3,277 to €5,297
- Financial charges -€567
down €567 (-31.9%), from €1,774 to €1,207
- Other operating charges +€512
up €512 (+45.1%), from €1,136 to €1,648
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.
Derived cash bridge
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 | €83,599 | €89,672 | +€6,073 | +7.3% |
| Fixed assets | 21/28 | €14,129 | €44,707 | +€30,578 | +216% |
| Tangible fixed assets | 22/27 | €14,129 | €44,707 | +€30,578 | +216% |
| Furniture and vehicles | 24 | €14,129 | €44,707 | +€30,578 | +216% |
| Current assets | 29/58 | €69,470 | €44,965 | -€24,505 | -35.3% |
| Amounts receivable within one year | 40/41 | €44,416 | €38,685 | -€5,731 | -12.9% |
| Trade receivables | 40 | €14,484 | €13,670 | -€814 | -5.6% |
| Other amounts receivable | 41 | €29,932 | €25,015 | -€4,917 | -16.4% |
| Cash at bank and in hand | 54/58 | €25,054 | €6,279 | -€18,775 | -74.9% |
| Total equity and liabilities | 10/49 | €83,599 | €89,672 | +€6,073 | +7.3% |
| Equity | 10/15 | €45,173 | €64,083 | +€18,910 | +41.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,173 | €54,083 | +€18,910 | +53.8% |
| Amounts payable | 17/49 | €38,426 | €25,589 | -€12,837 | -33.4% |
| Amounts payable after more than one year | 17 | €15,558 | €1,290 | -€14,268 | -91.7% |
| Financial debts | 170/4 | €15,558 | €1,290 | -€14,268 | -91.7% |
| Amounts payable within one year | 42/48 | €22,868 | €24,299 | +€1,431 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €13,646 | €14,268 | +€622 | +4.6% |
| Trade debts | 44 | €5,876 | €4,664 | -€1,212 | -20.6% |
| Suppliers | 440/4 | €5,876 | €4,664 | -€1,212 | -20.6% |
| Taxes, remuneration and social security | 45 | €3,346 | €5,367 | +€2,021 | +60.4% |
| Taxes | 450/3 | €3,340 | €5,360 | +€2,020 | +60.5% |
| Remuneration and social security | 454/9 | €6 | €6 | +€0 | +6.7% |
| Non-recurring operating income | 76A | - | €8,283 | +€8,283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,632 | €6,927 | -€14,705 | -68.0% |
| Other operating charges | 640/8 | €1,136 | €1,648 | +€512 | +45.1% |
| Gross operating margin | 9900 | €38,437 | €33,355 | -€5,082 | -13.2% |
| Operating profit (loss) | 9901 | €15,669 | €24,780 | +€9,111 | +58.1% |
| Financial income | 75/76B | €875 | €634 | -€241 | -27.6% |
| Recurring financial income | 75 | €875 | €634 | -€241 | -27.6% |
| Financial charges | 65/66B | €1,774 | €1,207 | -€567 | -31.9% |
| Recurring financial charges | 65 | €1,774 | €1,207 | -€567 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €14,770 | €24,207 | +€9,437 | +63.9% |
| Income taxes | 67/77 | €3,277 | €5,297 | +€2,020 | +61.7% |
| Profit (loss) for the period | 9904 | €11,493 | €18,909 | +€7,416 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,493 | €18,909 | +€7,416 | +64.5% |
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 15 October 2026 via checked.be.