EYSA: 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.
EYSA
Largest movements
- Tangible fixed assets +€44,537
up €44,537 (+286%), from €15,577 to €60,114
of which Furniture and vehicles: +€42,327
- Cash -€21,381
down €21,381 (-58.5%), from €36,533 to €15,152
mainly Investment in fixed assets (net) (-€59,621) and Advances received (-€20,961)
- Deferred charges and accrued income +€18,860
up €18,860 (+60.6%), from €31,132 to €49,992
- Debts after one year +€36,013
new in 2025: €36,013
- Advances received -€20,961
no longer reported in 2025 (was €20,961)
- Tax, wage and social debts +€19,009
up €19,009 (+106%), from €17,865 to €36,874
of which Remuneration and social security: +€18,367
- Current portion of long-term debt +€13,072
up €13,072 (+222%), from €5,886 to €18,957
- Other debts -€8,786
down €8,786 (-21.7%), from €40,448 to €31,662
- Depreciation +€7,974
up €7,974 (+112%), from €7,110 to €15,084
- Financial charges +€7,727
up €7,727 (+2,523%), from €306 to €8,033
- Taxes -€7,473
down €7,473 (-66.3%), from €11,272 to €3,799
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 | €210,182 | €254,659 | +€44,477 | +21.2% |
| Fixed assets | 21/28 | €15,577 | €60,114 | +€44,537 | +286% |
| Tangible fixed assets | 22/27 | €15,577 | €60,114 | +€44,537 | +286% |
| Plant, machinery and equipment | 23 | €4,951 | €7,162 | +€2,211 | +44.7% |
| Furniture and vehicles | 24 | €10,626 | €52,952 | +€42,327 | +398% |
| Current assets | 29/58 | €194,605 | €194,545 | -€60 | 0.0% |
| Amounts receivable within one year | 40/41 | €126,940 | €129,401 | +€2,461 | +1.9% |
| Trade receivables | 40 | €126,940 | €123,200 | -€3,741 | -2.9% |
| Other amounts receivable | 41 | - | €6,201 | +€6,201 | |
| Cash at bank and in hand | 54/58 | €36,533 | €15,152 | -€21,381 | -58.5% |
| Deferred charges and accrued income | 490/1 | €31,132 | €49,992 | +€18,860 | +60.6% |
| Total equity and liabilities | 10/49 | €210,182 | €254,659 | +€44,477 | +21.2% |
| Equity | 10/15 | €103,386 | €108,914 | +€5,527 | +5.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,386 | €104,914 | +€5,527 | +5.6% |
| Amounts payable | 17/49 | €106,795 | €145,745 | +€38,950 | +36.5% |
| Amounts payable after more than one year | 17 | - | €36,013 | +€36,013 | |
| Financial debts | 170/4 | - | €36,013 | +€36,013 | |
| Amounts payable within one year | 42/48 | €106,795 | €109,733 | +€2,937 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €5,886 | €18,957 | +€13,072 | +222% |
| Trade debts | 44 | €21,636 | €22,239 | +€603 | +2.8% |
| Suppliers | 440/4 | €21,636 | €22,239 | +€603 | +2.8% |
| Advances received on contracts in progress | 46 | €20,961 | - | -€20,961 | |
| Taxes, remuneration and social security | 45 | €17,865 | €36,874 | +€19,009 | +106% |
| Taxes | 450/3 | €4,405 | €5,047 | +€642 | +14.6% |
| Remuneration and social security | 454/9 | €13,460 | €31,828 | +€18,367 | +136% |
| Other amounts payable | 47/48 | €40,448 | €31,662 | -€8,786 | -21.7% |
| Remuneration, social security and pensions | 62 | €395,934 | €396,237 | +€304 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,110 | €15,084 | +€7,974 | +112% |
| Other operating charges | 640/8 | €2,210 | €2,240 | +€30 | +1.4% |
| Non-recurring operating charges | 66A | - | €1,098 | +€1,098 | |
| Gross operating margin | 9900 | €432,861 | €432,019 | -€842 | -0.2% |
| Operating profit (loss) | 9901 | €27,607 | €17,359 | -€10,247 | -37.1% |
| Financial income | 75/76B | €110 | - | -€110 | |
| Recurring financial income | 75 | €110 | - | -€110 | |
| Financial charges | 65/66B | €306 | €8,033 | +€7,727 | +2,523% |
| Recurring financial charges | 65 | €306 | €8,033 | +€7,727 | +2,523% |
| Profit (loss) for the period before taxes | 9903 | €27,410 | €9,326 | -€18,084 | -66.0% |
| Income taxes | 67/77 | €11,272 | €3,799 | -€7,473 | -66.3% |
| Profit (loss) for the period | 9904 | €16,138 | €5,527 | -€10,611 | -65.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,138 | €5,527 | -€10,611 | -65.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.