L'EAUTUS: 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.
L'EAUTUS
Largest movements
- Receivables within one year -€20,191
down €20,191 (-55.8%), from €36,156 to €15,965
of which Trade receivables: -€20,345
- Cash -€1,259
down €1,259 (-87.6%), from €1,437 to €178
mainly Net result for the year (-€44,468) and Tax, wage and social debts (-€3,202)
- Stocks and contracts -€426
no longer reported in 2024 (was €426)
- Profit (loss) carried forward -€44,468
down €44,468 (-222.9%), from -€19,951 to -€64,419
- Other debts +€21,304
up €21,304 (+54.1%), from €39,365 to €60,669
- Advances received +€4,200
new in 2024: €4,200
- Tax, wage and social debts -€3,202
no longer reported in 2024 (was €3,202)
of which Remuneration and social security: -€2,523
- Gross operating margin -€45,806
down €45,806 (-7047.4%), from -€650 to -€46,456
- Staff costs -€20,119
down €20,119, from €17,596 to -€2,523
- Depreciation -€1,182
down €1,182 (-86.0%), from €1,375 to €193
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,277 | €19,210 | -€22,068 | -53.5% |
| Fixed assets | 21/28 | €3,259 | €3,066 | -€193 | -5.9% |
| Tangible fixed assets | 22/27 | €499 | €306 | -€193 | -38.6% |
| Furniture and vehicles | 24 | €499 | €306 | -€193 | -38.6% |
| Financial fixed assets | 28 | €2,760 | €2,760 | = | 0.0% |
| Current assets | 29/58 | €38,018 | €16,143 | -€21,875 | -57.5% |
| Stocks and contracts in progress | 3 | €426 | - | -€426 | |
| Stocks | 30/36 | €426 | - | -€426 | |
| Amounts receivable within one year | 40/41 | €36,156 | €15,965 | -€20,191 | -55.8% |
| Trade receivables | 40 | €36,073 | €15,728 | -€20,345 | -56.4% |
| Other amounts receivable | 41 | €83 | €237 | +€154 | +185.0% |
| Cash at bank and in hand | 54/58 | €1,437 | €178 | -€1,259 | -87.6% |
| Total equity and liabilities | 10/49 | €41,277 | €19,210 | -€22,068 | -53.5% |
| Equity | 10/15 | -€14,951 | -€59,419 | -€44,468 | -297.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,951 | -€64,419 | -€44,468 | -222.9% |
| Amounts payable | 17/49 | €56,229 | €78,629 | +€22,400 | +39.8% |
| Amounts payable within one year | 42/48 | €56,229 | €78,629 | +€22,400 | +39.8% |
| Trade debts | 44 | €13,662 | €13,760 | +€98 | +0.7% |
| Suppliers | 440/4 | €13,662 | €13,760 | +€98 | +0.7% |
| Advances received on contracts in progress | 46 | - | €4,200 | +€4,200 | |
| Taxes, remuneration and social security | 45 | €3,202 | - | -€3,202 | |
| Taxes | 450/3 | €679 | - | -€679 | |
| Remuneration and social security | 454/9 | €2,523 | - | -€2,523 | |
| Other amounts payable | 47/48 | €39,365 | €60,669 | +€21,304 | +54.1% |
| Remuneration, social security and pensions | 62 | €17,596 | -€2,523 | -€20,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,375 | €193 | -€1,182 | -86.0% |
| Other operating charges | 640/8 | €290 | - | -€290 | |
| Gross operating margin | 9900 | -€650 | -€46,456 | -€45,806 | -7047.4% |
| Operating profit (loss) | 9901 | -€19,911 | -€44,126 | -€24,215 | -121.6% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €40 | €345 | +€305 | +756.7% |
| Recurring financial charges | 65 | €40 | €345 | +€305 | +756.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,951 | -€44,468 | -€24,516 | -122.9% |
| Profit (loss) for the period | 9904 | -€19,951 | -€44,468 | -€24,516 | -122.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,951 | -€44,468 | -€24,516 | -122.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.