EOS: 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.
EOS
Largest movements
- Cash -€57,237
down €57,237 (-37.2%), from €154,063 to €96,826
mainly Trade debts (-€52,127) and Net result for the year (-€26,340)
- Stocks and contracts -€31,664
no longer reported in 2025 (was €31,664)
- Tangible fixed assets +€16,608
new in 2025: €16,608
- Receivables within one year +€2,218
up €2,218 (+131%), from €1,693 to €3,911
of which Other amounts receivable: +€2,356
- Trade debts -€52,127
down €52,127 (-83.1%), from €62,710 to €10,583
- Profit (loss) carried forward -€26,340
down €26,340 (-29.6%), from €89,067 to €62,726
- Other debts +€20,000
new in 2025: €20,000
- Tax, wage and social debts -€12,343
down €12,343 (-84.5%), from €14,611 to €2,268
of which Remuneration and social security: -€12,782
- Staff costs -€26,477
down €26,477 (-54.5%), from €48,591 to €22,114
- Gross operating margin -€18,407
down €18,407 (-60.0%), from €30,693 to €12,285
- Taxes -€13,052
down €13,052 (-89.4%), from €14,604 to €1,552
- Depreciation +€6,041
up €6,041 (+1,745%), from €346 to €6,388
- Other operating charges +€2,751
up €2,751 (+93.4%), from €2,945 to €5,696
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 | €188,388 | €117,577 | -€70,810 | -37.6% |
| Fixed assets | 21/28 | €50 | €16,608 | +€16,558 | +33,115% |
| Tangible fixed assets | 22/27 | - | €16,608 | +€16,608 | |
| Furniture and vehicles | 24 | - | €16,608 | +€16,608 | |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €188,338 | €100,970 | -€87,368 | -46.4% |
| Stocks and contracts in progress | 3 | €31,664 | - | -€31,664 | |
| Stocks | 30/36 | €31,664 | - | -€31,664 | |
| Amounts receivable within one year | 40/41 | €1,693 | €3,911 | +€2,218 | +131% |
| Trade receivables | 40 | €138 | - | -€138 | |
| Other amounts receivable | 41 | €1,555 | €3,911 | +€2,356 | +151% |
| Cash at bank and in hand | 54/58 | €154,063 | €96,826 | -€57,237 | -37.2% |
| Deferred charges and accrued income | 490/1 | €917 | €233 | -€684 | -74.6% |
| Total equity and liabilities | 10/49 | €188,388 | €117,577 | -€70,810 | -37.6% |
| Equity | 10/15 | €111,067 | €84,726 | -€26,340 | -23.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,067 | €62,726 | -€26,340 | -29.6% |
| Amounts payable | 17/49 | €77,321 | €32,851 | -€44,470 | -57.5% |
| Amounts payable within one year | 42/48 | €77,321 | €32,851 | -€44,470 | -57.5% |
| Trade debts | 44 | €62,710 | €10,583 | -€52,127 | -83.1% |
| Suppliers | 440/4 | €62,710 | €10,583 | -€52,127 | -83.1% |
| Taxes, remuneration and social security | 45 | €14,611 | €2,268 | -€12,343 | -84.5% |
| Taxes | 450/3 | €215 | €654 | +€439 | +205% |
| Remuneration and social security | 454/9 | €14,397 | €1,615 | -€12,782 | -88.8% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | €48,591 | €22,114 | -€26,477 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €346 | €6,388 | +€6,041 | +1,745% |
| Other operating charges | 640/8 | €2,945 | €5,696 | +€2,751 | +93.4% |
| Gross operating margin | 9900 | €30,693 | €12,285 | -€18,407 | -60.0% |
| Operating profit (loss) | 9901 | -€21,189 | -€21,912 | -€723 | -3.4% |
| Financial income | 75/76B | €128 | €125 | -€4 | -2.8% |
| Recurring financial income | 75 | €128 | €125 | -€4 | -2.8% |
| Financial charges | 65/66B | €1,755 | €3,001 | +€1,246 | +71.0% |
| Recurring financial charges | 65 | €1,755 | €3,001 | +€1,246 | +71.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,816 | -€24,788 | -€1,973 | -8.6% |
| Income taxes | 67/77 | €14,604 | €1,552 | -€13,052 | -89.4% |
| Profit (loss) for the period | 9904 | -€37,419 | -€26,340 | +€11,079 | +29.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,419 | -€26,340 | +€11,079 | +29.6% |
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 24 October 2026 via checked.be.