EYRA: 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.
EYRA
Largest movements
- Cash +€57,534
up €57,534 (+463.7%), from €12,408 to €69,943
mainly Net result for the year (+€37,531) and Receivables within one year (+€29,395)
- Receivables within one year -€29,395
down €29,395 (-56.4%), from €52,102 to €22,707
of which Other amounts receivable: -€26,001
- Tangible fixed assets -€2,188
down €2,188 (-62.0%), from €3,527 to €1,339
- Reserves +€17,000
up €17,000 (+77.8%), from €21,855 to €38,855
of which Distributable reserves: +€17,000
- Tax, wage and social debts +€9,714
up €9,714 (+100.7%), from €9,648 to €19,362
- Other debts -€4,100
down €4,100 (-17.0%), from €24,100 to €20,000
- Trade debts +€2,824
up €2,824 (+673.5%), from €419 to €3,243
- Gross operating margin +€31,180
up €31,180 (+122.8%), from €25,399 to €56,580
- Taxes +€9,946
up €9,946 (+156.3%), from €6,364 to €16,310
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 | €68,460 | €94,428 | +€25,969 | +37.9% |
| Fixed assets | 21/28 | €3,527 | €1,339 | -€2,188 | -62.0% |
| Tangible fixed assets | 22/27 | €3,527 | €1,339 | -€2,188 | -62.0% |
| Furniture and vehicles | 24 | €3,527 | €1,339 | -€2,188 | -62.0% |
| Current assets | 29/58 | €64,933 | €93,090 | +€28,157 | +43.4% |
| Amounts receivable within one year | 40/41 | €52,102 | €22,707 | -€29,395 | -56.4% |
| Trade receivables | 40 | €24,103 | €20,709 | -€3,394 | -14.1% |
| Other amounts receivable | 41 | €27,999 | €1,998 | -€26,001 | -92.9% |
| Cash at bank and in hand | 54/58 | €12,408 | €69,943 | +€57,534 | +463.7% |
| Deferred charges and accrued income | 490/1 | €423 | €440 | +€17 | +4.0% |
| Total equity and liabilities | 10/49 | €68,460 | €94,428 | +€25,969 | +37.9% |
| Equity | 10/15 | €34,292 | €51,823 | +€17,531 | +51.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,855 | €38,855 | +€17,000 | +77.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €37,000 | +€17,000 | +85.0% |
| Profit (loss) carried forward | 14 | €37 | €568 | +€531 | +1443.5% |
| Amounts payable | 17/49 | €34,168 | €42,605 | +€8,437 | +24.7% |
| Amounts payable within one year | 42/48 | €34,168 | €42,605 | +€8,437 | +24.7% |
| Trade debts | 44 | €419 | €3,243 | +€2,824 | +673.5% |
| Suppliers | 440/4 | €419 | €3,243 | +€2,824 | +673.5% |
| Taxes, remuneration and social security | 45 | €9,648 | €19,362 | +€9,714 | +100.7% |
| Taxes | 450/3 | €9,648 | €19,362 | +€9,714 | +100.7% |
| Other amounts payable | 47/48 | €24,100 | €20,000 | -€4,100 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,685 | €2,188 | -€497 | -18.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €25,399 | €56,580 | +€31,180 | +122.8% |
| Operating profit (loss) | 9901 | €22,327 | €53,992 | +€31,665 | +141.8% |
| Financial income | 75/76B | €1,163 | €678 | -€485 | -41.7% |
| Recurring financial income | 75 | €1,163 | €678 | -€485 | -41.7% |
| Financial charges | 65/66B | €790 | €829 | +€40 | +5.0% |
| Recurring financial charges | 65 | €790 | €829 | +€40 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €22,700 | €53,841 | +€31,141 | +137.2% |
| Income taxes | 67/77 | €6,364 | €16,310 | +€9,946 | +156.3% |
| Profit (loss) for the period | 9904 | €16,336 | €37,531 | +€21,196 | +129.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,336 | €37,531 | +€21,196 | +129.7% |
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 3 October 2026 via checked.be.