L'EAULISA: 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.
L'EAULISA
Largest movements
- Tangible fixed assets -€15,754
down €15,754 (-90.2%), from €17,458 to €1,704
of which Furniture and vehicles: -€14,793
- Cash -€12,742
down €12,742 (-89.6%), from €14,218 to €1,476
mainly Net result for the year (-€23,613) and Current portion of long-term debt (-€7,166)
- Receivables within one year -€2,002
down €2,002 (-18.6%), from €10,767 to €8,765
- Profit (loss) carried forward -€23,613
down €23,613 (-309.3%), from -€7,634 to -€31,247
- Current portion of long-term debt -€7,166
no longer reported in 2025 (was €7,166)
- Other debts +€546
up €546 (+14.9%), from €3,656 to €4,202
- Gross operating margin +€2,410
up €2,410 (+26.6%), from -€9,046 to -€6,636
- Depreciation -€2,273
down €2,273 (-12.6%), from €18,027 to €15,754
- Financial charges -€185
down €185 (-43.0%), from €430 to €245
- Write-downs +€91
new in 2025: €91
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 | €42,793 | €12,447 | -€30,346 | -70.9% |
| Fixed assets | 21/28 | €17,808 | €2,054 | -€15,754 | -88.5% |
| Tangible fixed assets | 22/27 | €17,458 | €1,704 | -€15,754 | -90.2% |
| Furniture and vehicles | 24 | €15,519 | €726 | -€14,793 | -95.3% |
| Other tangible fixed assets | 26 | €1,939 | €978 | -€961 | -49.6% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €24,985 | €10,393 | -€14,592 | -58.4% |
| Amounts receivable within one year | 40/41 | €10,767 | €8,765 | -€2,002 | -18.6% |
| Trade receivables | 40 | €10,767 | €8,765 | -€2,002 | -18.6% |
| Cash at bank and in hand | 54/58 | €14,218 | €1,476 | -€12,742 | -89.6% |
| Deferred charges and accrued income | 490/1 | - | €152 | +€152 | |
| Total equity and liabilities | 10/49 | €42,793 | €12,447 | -€30,346 | -70.9% |
| Equity | 10/15 | €20,726 | -€2,887 | -€23,613 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €7,900 | €7,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,900 | €7,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,634 | -€31,247 | -€23,613 | -309.3% |
| Amounts payable | 17/49 | €22,067 | €15,334 | -€6,733 | -30.5% |
| Amounts payable within one year | 42/48 | €22,067 | €15,334 | -€6,733 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €7,166 | - | -€7,166 | |
| Trade debts | 44 | €392 | €258 | -€134 | -34.2% |
| Suppliers | 440/4 | €392 | €258 | -€134 | -34.2% |
| Taxes, remuneration and social security | 45 | €10,853 | €10,874 | +€21 | +0.2% |
| Taxes | 450/3 | €8,103 | €8,124 | +€21 | +0.3% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €3,656 | €4,202 | +€546 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,027 | €15,754 | -€2,273 | -12.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €91 | +€91 | |
| Other operating charges | 640/8 | €648 | €662 | +€14 | +2.2% |
| Gross operating margin | 9900 | -€9,046 | -€6,636 | +€2,410 | +26.6% |
| Operating profit (loss) | 9901 | -€27,721 | -€23,143 | +€4,578 | +16.5% |
| Financial charges | 65/66B | €430 | €245 | -€185 | -43.0% |
| Recurring financial charges | 65 | €430 | €245 | -€185 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,151 | -€23,388 | +€4,763 | +16.9% |
| Income taxes | 67/77 | €251 | €225 | -€26 | -10.4% |
| Profit (loss) for the period | 9904 | -€28,402 | -€23,613 | +€4,789 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,402 | -€23,613 | +€4,789 | +16.9% |
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 11 October 2026 via checked.be.