EYS: 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.
EYS
Largest movements
- Deferred charges and accrued income -€4,166
no longer reported in 2025 (was €4,166)
- Cash -€1,174
down €1,174 (-23.2%), from €5,049 to €3,875
mainly Net result for the year (-€5,297) and Receivables within one year (-€42)
- Profit (loss) carried forward -€5,297
down €5,297 (-3.9%), from -€135,965 to -€141,262
- Taxes -€147,331
no longer reported in 2025 (was €147,331)
- Gross operating margin -€4,898
down €4,898, from €387 to -€4,512
- Staff costs -€2,329
no longer reported in 2025 (was €2,329)
- Other operating charges +€400
up €400 (+171.9%), from €233 to €632
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 | €19,973 | €14,676 | -€5,297 | -26.5% |
| Current assets | 29/58 | €19,973 | €14,676 | -€5,297 | -26.5% |
| Amounts receivable within one year | 40/41 | €10,758 | €10,800 | +€42 | +0.4% |
| Trade receivables | 40 | €1 | €44 | +€42 | +3558.8% |
| Other amounts receivable | 41 | €10,757 | €10,757 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,049 | €3,875 | -€1,174 | -23.2% |
| Deferred charges and accrued income | 490/1 | €4,166 | - | -€4,166 | |
| Total equity and liabilities | 10/49 | €19,973 | €14,676 | -€5,297 | -26.5% |
| Equity | 10/15 | -€115,705 | -€121,002 | -€5,297 | -4.6% |
| Contributions | 10/11 | €18,400 | €18,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €60 | -€1,800 | -96.8% |
| Reserves not available under the articles | 1311 | €1,860 | €60 | -€1,800 | -96.8% |
| Distributable reserves | 133 | - | €1,800 | +€1,800 | |
| Profit (loss) carried forward | 14 | -€135,965 | -€141,262 | -€5,297 | -3.9% |
| Amounts payable | 17/49 | €135,677 | €135,677 | = | 0.0% |
| Amounts payable within one year | 42/48 | €135,677 | €135,677 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €135,657 | €135,657 | = | 0.0% |
| Taxes | 450/3 | €135,657 | €135,657 | = | 0.0% |
| Other amounts payable | 47/48 | €20 | €20 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,329 | - | -€2,329 | |
| Other operating charges | 640/8 | €233 | €632 | +€400 | +171.9% |
| Gross operating margin | 9900 | €387 | -€4,512 | -€4,898 | |
| Operating profit (loss) | 9901 | -€2,175 | -€5,144 | -€2,969 | -136.5% |
| Financial charges | 65/66B | €139 | €153 | +€14 | +9.9% |
| Recurring financial charges | 65 | €139 | €153 | +€14 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,314 | -€5,297 | -€2,983 | -128.9% |
| Income taxes | 67/77 | €147,331 | - | -€147,331 | |
| Profit (loss) for the period | 9904 | -€149,645 | -€5,297 | +€144,348 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€149,645 | -€5,297 | +€144,348 | +96.5% |
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 1 October 2026 via checked.be.