EHSS: 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.
EHSS
Largest movements
- Cash +€10,089
up €10,089 (+283.5%), from €3,559 to €13,648
mainly Net result for the year (+€10,062) and Receivables within one year (+€4,369)
- Receivables within one year -€4,369
down €4,369 (-39.7%), from €11,010 to €6,642
of which Trade receivables: -€3,757
- Tangible fixed assets -€566
down €566 (-39.6%), from €1,430 to €864
- Profit (loss) carried forward +€9,229
up €9,229 (+121.6%), from €7,591 to €16,820
- Trade debts -€4,272
down €4,272 (-74.8%), from €5,713 to €1,440
- Other debts +€583
up €583 (+104.1%), from €560 to €1,143
- Accrued charges and deferred income -€395
no longer reported in 2025 (was €395)
- Gross operating margin +€2,612
up €2,612 (+22.8%), from €11,443 to €14,054
- Taxes +€612
up €612 (+22.4%), from €2,727 to €3,339
- Depreciation +€298
up €298 (+111.0%), from €268 to €566
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 | €15,999 | €21,154 | +€5,155 | +32.2% |
| Fixed assets | 21/28 | €1,430 | €864 | -€566 | -39.6% |
| Tangible fixed assets | 22/27 | €1,430 | €864 | -€566 | -39.6% |
| Furniture and vehicles | 24 | €1,430 | €864 | -€566 | -39.6% |
| Current assets | 29/58 | €14,569 | €20,290 | +€5,721 | +39.3% |
| Amounts receivable within one year | 40/41 | €11,010 | €6,642 | -€4,369 | -39.7% |
| Trade receivables | 40 | €9,737 | €5,980 | -€3,757 | -38.6% |
| Other amounts receivable | 41 | €1,273 | €661 | -€612 | -48.1% |
| Cash at bank and in hand | 54/58 | €3,559 | €13,648 | +€10,089 | +283.5% |
| Total equity and liabilities | 10/49 | €15,999 | €21,154 | +€5,155 | +32.2% |
| Equity | 10/15 | €9,091 | €18,320 | +€9,229 | +101.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,591 | €16,820 | +€9,229 | +121.6% |
| Amounts payable | 17/49 | €6,908 | €2,833 | -€4,074 | -59.0% |
| Amounts payable within one year | 42/48 | €6,513 | €2,833 | -€3,679 | -56.5% |
| Trade debts | 44 | €5,713 | €1,440 | -€4,272 | -74.8% |
| Suppliers | 440/4 | €5,713 | €1,440 | -€4,272 | -74.8% |
| Taxes, remuneration and social security | 45 | €240 | €250 | +€10 | +4.1% |
| Taxes | 450/3 | €240 | €250 | +€10 | +4.1% |
| Other amounts payable | 47/48 | €560 | €1,143 | +€583 | +104.1% |
| Accrued charges and deferred income | 492/3 | €395 | - | -€395 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €268 | €566 | +€298 | +111.0% |
| Gross operating margin | 9900 | €11,443 | €14,054 | +€2,612 | +22.8% |
| Operating profit (loss) | 9901 | €11,174 | €13,488 | +€2,314 | +20.7% |
| Financial charges | 65/66B | €56 | €88 | +€31 | +55.6% |
| Recurring financial charges | 65 | €56 | €88 | +€31 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €11,118 | €13,401 | +€2,283 | +20.5% |
| Income taxes | 67/77 | €2,727 | €3,339 | +€612 | +22.4% |
| Profit (loss) for the period | 9904 | €8,391 | €10,062 | +€1,671 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,391 | €10,062 | +€1,671 | +19.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.