FINANCES EAU D'HEURE: 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.
FINANCES EAU D'HEURE
Largest movements
- Cash -€6,363
down €6,363 (-67.5%), from €9,425 to €3,063
mainly Debts after one year (-€5,713) and Net result for the year (-€4,749)
- Tangible fixed assets -€4,065
down €4,065 (-14.4%), from €28,254 to €24,189
- Debts after one year -€5,713
down €5,713 (-37.9%), from €15,085 to €9,372
- Profit (loss) carried forward -€4,749
down €4,749, from €629 to -€4,120
- Gross operating margin -€4,613
down €4,613 (-82.0%), from €5,623 to €1,009
- Other operating charges +€1,004
up €1,004 (+2,009%), from €50 to €1,054
- Depreciation -€389
down €389 (-8.7%), from €4,454 to €4,065
- Financial charges -€150
down €150 (-19.2%), from €781 to €631
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 | €41,844 | €31,416 | -€10,428 | -24.9% |
| Fixed assets | 21/28 | €28,254 | €24,189 | -€4,065 | -14.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €28,254 | €24,189 | -€4,065 | -14.4% |
| Land and buildings | 22 | €28,254 | €24,189 | -€4,065 | -14.4% |
| Current assets | 29/58 | €13,590 | €7,227 | -€6,363 | -46.8% |
| Amounts receivable within one year | 40/41 | €3,718 | €3,718 | = | 0.0% |
| Other amounts receivable | 41 | €3,718 | €3,718 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,425 | €3,063 | -€6,363 | -67.5% |
| Deferred charges and accrued income | 490/1 | €446 | €446 | = | 0.0% |
| Total equity and liabilities | 10/49 | €41,844 | €31,416 | -€10,428 | -24.9% |
| Equity | 10/15 | €21,080 | €16,331 | -€4,749 | -22.5% |
| Reserves | 13 | €20,451 | €20,451 | = | 0.0% |
| Distributable reserves | 133 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €629 | -€4,120 | -€4,749 | |
| Amounts payable | 17/49 | €20,764 | €15,085 | -€5,679 | -27.3% |
| Amounts payable after more than one year | 17 | €15,085 | €9,372 | -€5,713 | -37.9% |
| Financial debts | 170/4 | €15,085 | €9,372 | -€5,713 | -37.9% |
| Amounts payable within one year | 42/48 | €5,679 | €5,713 | +€34 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €5,558 | €5,713 | +€155 | +2.8% |
| Taxes, remuneration and social security | 45 | €120 | - | -€120 | |
| Taxes | 450/3 | €120 | - | -€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,454 | €4,065 | -€389 | -8.7% |
| Other operating charges | 640/8 | €50 | €1,054 | +€1,004 | +2,009% |
| Gross operating margin | 9900 | €5,623 | €1,009 | -€4,613 | -82.0% |
| Operating profit (loss) | 9901 | €1,118 | -€4,110 | -€5,228 | |
| Financial income | 75/76B | €2 | €0 | -€1 | -80.0% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -80.0% |
| Financial charges | 65/66B | €781 | €631 | -€150 | -19.2% |
| Recurring financial charges | 65 | €781 | €631 | -€150 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €339 | -€4,741 | -€5,080 | |
| Income taxes | 67/77 | -€22 | €8 | +€30 | |
| Profit (loss) for the period | 9904 | €361 | -€4,749 | -€5,110 | |
| Profit (loss) for the period to be appropriated | 9905 | €361 | -€4,749 | -€5,110 |
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 25 October 2026 via checked.be.