EYTELIA: 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.
What changed
EYTELIA
NACE 10.860, Manufacture of food products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€377,676
2024 · -€614,030+€991,706
Equity
€404,216
2024 · €141,172+€263,044
Cash
€122,696
2024 · €104,687+€18,009
Balance sheet total
€4.8m
2024 · €4.4m+€398,948
Largest movements
Assets
- Receivables within one year +€666,149
up €666,149 (+65.8%), from €1.0m to €1.7m
of which Trade receivables: +€553,887
- Stocks and contracts -€469,800
down €469,800 (-47.6%), from €986,479 to €516,679
- Receivables after one year +€440,000
new in 2025: €440,000
- Tangible fixed assets -€277,787
down €277,787 (-12.2%), from €2.3m to €2.0m
of which Land and buildings: -€158,227
Equity and liabilities
- Current portion of long-term debt +€1.4m
up €1.4m (+170.7%), from €816,155 to €2.2m
- Debts after one year -€732,226
down €732,226 (-99.0%), from €739,967 to €7,741
- Short-term financial debts -€591,437
down €591,437 (-39.3%), from €1.5m to €913,868
- Profit (loss) carried forward +€377,676
up €377,676 (+10.7%), from -€3.5m to -€3.2m
- Trade debts +€217,657
up €217,657 (+50.9%), from €427,888 to €645,545
Income statement
- Turnover -€3.2m
no longer reported in 2025 (was €3.2m)
- Gross operating margin +€437,507
up €437,507 (+43.4%), from €1.0m to €1.4m
- Purchases and services +€424,349
up €424,349 (+18.3%), from €2.3m to €2.7m
- Staff costs -€389,501
down €389,501 (-35.7%), from €1.1m to €701,967
- Financial income +€104,563
up €104,563 (+336.3%), from €31,092 to €135,655
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.
Result 2024
-€614,030
Gross operating margin
+€437,507
Staff costs
+€389,501
Depreciation
+€37,144
Write-downs
+€4,766
Other operating charges
-€36,567
Other operating items
-€7,871
Financial income
+€104,563
Financial charges
+€64,363
Taxes
-€1,700
Result 2025
€377,676
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.
From operations
-€22,418
Investment
+€85,394
Financing
-€44,967
Cash 2024
€104,687
From operations (derived)
-€22,418
Net result for the year
+€377,676
Depreciation
+€178,806
Receivables after one year
-€440,000
Stocks and contracts
+€469,800
Receivables within one year
-€666,149
Deferred charges and accrued income
-€8,790
Trade debts
+€217,657
Tax, wage and social debts
-€72,791
Other debts
-€41,564
Accrued charges and deferred income
-€37,063
Investment (derived)
+€85,394
Investment in fixed assets (net)
+€85,394
Financing
-€44,967
Debts after one year
-€732,226
Current portion of long-term debt
+€1.4m
Short-term financial debts
-€591,437
Contributions, distributions and other
-€114,632
Cash 2025
€122,696
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,414,423 | €4,813,371 | +€398,948 | +9.0% |
| Fixed assets | 21/28 | €2,279,561 | €2,015,361 | -€264,200 | -11.6% |
| Tangible fixed assets | 22/27 | €2,273,895 | €1,996,108 | -€277,787 | -12.2% |
| Land and buildings | 22 | €1,991,992 | €1,833,765 | -€158,227 | -7.9% |
| Plant, machinery and equipment | 23 | €159,042 | €61,226 | -€97,816 | -61.5% |
| Furniture and vehicles | 24 | €6,773 | €3,860 | -€2,913 | -43.0% |
| Leasing and similar rights | 25 | €116,088 | €97,257 | -€18,831 | -16.2% |
| Financial fixed assets | 28 | €5,666 | €19,253 | +€13,587 | +239.8% |
| Current assets | 29/58 | €2,134,862 | €2,798,010 | +€663,148 | +31.1% |
| Amounts receivable after more than one year | 29 | - | €440,000 | +€440,000 | |
| Trade receivables | 290 | - | €440,000 | +€440,000 | |
| Stocks and contracts in progress | 3 | €986,479 | €516,679 | -€469,800 | -47.6% |
| Stocks | 30/36 | €986,479 | €516,679 | -€469,800 | -47.6% |
| Amounts receivable within one year | 40/41 | €1,012,314 | €1,678,463 | +€666,149 | +65.8% |
| Trade receivables | 40 | €1,000,201 | €1,554,088 | +€553,887 | +55.4% |
| Other amounts receivable | 41 | €12,113 | €124,375 | +€112,262 | +926.8% |
| Cash at bank and in hand | 54/58 | €104,687 | €122,696 | +€18,009 | +17.2% |
| Deferred charges and accrued income | 490/1 | €31,382 | €40,172 | +€8,790 | +28.0% |
| Total equity and liabilities | 10/49 | €4,414,423 | €4,813,371 | +€398,948 | +9.0% |
| Equity | 10/15 | €141,172 | €404,216 | +€263,044 | +186.3% |
| Contributions | 10/11 | €2,198,947 | €2,198,947 | = | 0.0% |
| Revaluation surpluses | 12 | €1,125,288 | €1,125,288 | = | 0.0% |
| Reserves | 13 | €14,944 | €14,944 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,395 | €12,395 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,549 | €2,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,539,812 | -€3,162,136 | +€377,676 | +10.7% |
| Investment grants | 15 | €341,805 | €227,173 | -€114,632 | -33.5% |
| Amounts payable | 17/49 | €4,273,251 | €4,409,155 | +€135,904 | +3.2% |
| Amounts payable after more than one year | 17 | €739,967 | €7,741 | -€732,226 | -99.0% |
| Financial debts | 170/4 | €739,967 | €7,741 | -€732,226 | -99.0% |
| Amounts payable within one year | 42/48 | €3,455,528 | €4,360,721 | +€905,193 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €816,155 | €2,209,483 | +€1.4m | +170.7% |
| Financial debts | 43 | €1,505,305 | €913,868 | -€591,437 | -39.3% |
| Credit institutions | 430/8 | €1,505,305 | €913,868 | -€591,437 | -39.3% |
| Trade debts | 44 | €427,888 | €645,545 | +€217,657 | +50.9% |
| Suppliers | 440/4 | €427,888 | €645,545 | +€217,657 | +50.9% |
| Taxes, remuneration and social security | 45 | €122,374 | €49,583 | -€72,791 | -59.5% |
| Taxes | 450/3 | €16,913 | €717 | -€16,196 | -95.8% |
| Remuneration and social security | 454/9 | €105,461 | €48,866 | -€56,595 | -53.7% |
| Other amounts payable | 47/48 | €583,806 | €542,242 | -€41,564 | -7.1% |
| Accrued charges and deferred income | 492/3 | €77,756 | €40,693 | -€37,063 | -47.7% |
| Turnover | 70 | €3,243,199 | - | -€3.2m | |
| Non-recurring operating income | 76A | €1,106 | €511,900 | +€510,794 | +46183.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,314,158 | €2,738,507 | +€424,349 | +18.3% |
| Remuneration, social security and pensions | 62 | €1,091,468 | €701,967 | -€389,501 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215,950 | €178,806 | -€37,144 | -17.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €51,482 | €46,716 | -€4,766 | -9.3% |
| Other operating charges | 640/8 | €54,515 | €91,082 | +€36,567 | +67.1% |
| Non-recurring operating charges | 66A | €25,000 | €32,871 | +€7,871 | +31.5% |
| Gross operating margin | 9900 | €1,007,209 | €1,444,716 | +€437,507 | +43.4% |
| Operating profit (loss) | 9901 | -€431,206 | €393,274 | +€824,480 | |
| Financial income | 75/76B | €31,092 | €135,655 | +€104,563 | +336.3% |
| Recurring financial income | 75 | €31,092 | €135,655 | +€104,563 | +336.3% |
| Financial charges | 65/66B | €214,201 | €149,838 | -€64,363 | -30.0% |
| Recurring financial charges | 65 | €214,201 | €149,838 | -€64,363 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€614,315 | €379,091 | +€993,406 | |
| Income taxes | 67/77 | -€285 | €1,415 | +€1,700 | |
| Profit (loss) for the period | 9904 | -€614,030 | €377,676 | +€991,706 | |
| Profit (loss) for the period to be appropriated | 9905 | -€614,030 | €377,676 | +€991,706 |
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 10 October 2026 via checked.be.