BUREAU EBEN FRANCIS: 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.
BUREAU EBEN FRANCIS
Largest movements
- Receivables within one year +€16,706
up €16,706 (+9.7%), from €172,428 to €189,133
of which Other amounts receivable: +€16,706
- Other debts +€18,257
up €18,257 (+11.9%), from €153,345 to €171,602
- Reserves -€13,500
down €13,500 (-4.4%), from €305,090 to €291,590
- Trade debts +€12,754
up €12,754 (+489%), from €2,611 to €15,365
- Turnover -€12,000
down €12,000 (-20.0%), from €60,000 to €48,000
- Gross operating margin -€5,862
down €5,862 (-55.2%), from €10,616 to €4,754
- Purchases and services -€5,291
down €5,291 (-10.0%), from €52,928 to €47,637
- Financial charges -€3,255
down €3,255 (-87.7%), from €3,711 to €456
- Taxes -€955
down €955 (-20.8%), from €4,585 to €3,630
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 | €496,559 | €515,856 | +€19,297 | +3.9% |
| Fixed assets | 21/28 | €317,097 | €318,950 | +€1,854 | +0.6% |
| Tangible fixed assets | 22/27 | €0 | €1,854 | +€1,854 | |
| Furniture and vehicles | 24 | €0 | €1,854 | +€1,854 | |
| Financial fixed assets | 28 | €317,097 | €317,097 | = | 0.0% |
| Current assets | 29/58 | €179,463 | €196,905 | +€17,443 | +9.7% |
| Amounts receivable within one year | 40/41 | €172,428 | €189,133 | +€16,706 | +9.7% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €172,428 | €189,133 | +€16,706 | +9.7% |
| Cash at bank and in hand | 54/58 | €5,669 | €1,751 | -€3,918 | -69.1% |
| Deferred charges and accrued income | 490/1 | €1,366 | €6,021 | +€4,655 | +341% |
| Total equity and liabilities | 10/49 | €496,559 | €515,856 | +€19,297 | +3.9% |
| Equity | 10/15 | €338,271 | €324,864 | -€13,408 | -4.0% |
| Contributions | 10/11 | €30,900 | €30,900 | = | 0.0% |
| Reserves | 13 | €305,090 | €291,590 | -€13,500 | -4.4% |
| Distributable reserves | 133 | €305,090 | €291,590 | -€13,500 | -4.4% |
| Profit (loss) carried forward | 14 | €2,281 | €2,374 | +€92 | +4.0% |
| Amounts payable | 17/49 | €158,288 | €190,992 | +€32,704 | +20.7% |
| Amounts payable within one year | 42/48 | €158,288 | €190,992 | +€32,704 | +20.7% |
| Financial debts | 43 | €332 | €296 | -€36 | -10.9% |
| Credit institutions | 430/8 | €332 | €296 | -€36 | -10.9% |
| Trade debts | 44 | €2,611 | €15,365 | +€12,754 | +489% |
| Suppliers | 440/4 | €2,611 | €15,365 | +€12,754 | +489% |
| Taxes, remuneration and social security | 45 | €2,000 | €3,730 | +€1,730 | +86.5% |
| Taxes | 450/3 | €2,000 | €3,730 | +€1,730 | +86.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €153,345 | €171,602 | +€18,257 | +11.9% |
| Turnover | 70 | €60,000 | €48,000 | -€12,000 | -20.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,928 | €47,637 | -€5,291 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €125 | +€125 | |
| Other operating charges | 640/8 | €1,634 | €1,564 | -€70 | -4.3% |
| Gross operating margin | 9900 | €10,616 | €4,754 | -€5,862 | -55.2% |
| Operating profit (loss) | 9901 | €8,983 | €3,066 | -€5,917 | -65.9% |
| Financial income | 75/76B | €10,358 | €9,612 | -€746 | -7.2% |
| Recurring financial income | 75 | €10,358 | €9,612 | -€746 | -7.2% |
| Financial charges | 65/66B | €3,711 | €456 | -€3,255 | -87.7% |
| Recurring financial charges | 65 | €3,711 | €456 | -€3,255 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | €15,630 | €12,222 | -€3,408 | -21.8% |
| Income taxes | 67/77 | €4,585 | €3,630 | -€955 | -20.8% |
| Profit (loss) for the period | 9904 | €11,045 | €8,592 | -€2,453 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,045 | €8,592 | -€2,453 | -22.2% |
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 31 October 2026 via checked.be.