E@B: 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.
E@B
Largest movements
- Receivables within one year +€10,851
up €10,851 (+19.8%), from €54,773 to €65,624
of which Other amounts receivable: +€10,396
- Cash -€926
down €926 (-16.4%), from €5,637 to €4,711
mainly Receivables within one year (-€10,851) and Accrued charges and deferred income (-€4,403)
- Profit (loss) carried forward +€13,123
up €13,123 (+28.3%), from -€46,439 to -€33,316
- Accrued charges and deferred income -€4,403
no longer reported in 2025 (was €4,403)
- Trade debts +€2,204
up €2,204 (+51.6%), from €4,268 to €6,472
- Gross operating margin -€1,539
down €1,539 (-10.7%), from €14,408 to €12,869
- Other operating charges -€329
down €329 (-45.1%), from €728 to €400
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 | €68,962 | €79,422 | +€10,459 | +15.2% |
| Fixed assets | 21/28 | €8,552 | €8,552 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,052 | €8,052 | = | 0.0% |
| Furniture and vehicles | 24 | €8,052 | €8,052 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €60,410 | €70,870 | +€10,459 | +17.3% |
| Amounts receivable within one year | 40/41 | €54,773 | €65,624 | +€10,851 | +19.8% |
| Trade receivables | 40 | €10,095 | €10,551 | +€455 | +4.5% |
| Other amounts receivable | 41 | €44,678 | €55,074 | +€10,396 | +23.3% |
| Cash at bank and in hand | 54/58 | €5,637 | €4,711 | -€926 | -16.4% |
| Deferred charges and accrued income | 490/1 | - | €535 | +€535 | |
| Total equity and liabilities | 10/49 | €68,962 | €79,422 | +€10,459 | +15.2% |
| Equity | 10/15 | €59,461 | €72,584 | +€13,123 | +22.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €55,900 | €55,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €52,800 | €52,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,439 | -€33,316 | +€13,123 | +28.3% |
| Amounts payable | 17/49 | €9,501 | €6,838 | -€2,664 | -28.0% |
| Amounts payable within one year | 42/48 | €5,098 | €6,838 | +€1,739 | +34.1% |
| Trade debts | 44 | €4,268 | €6,472 | +€2,204 | +51.6% |
| Suppliers | 440/4 | €4,268 | €6,472 | +€2,204 | +51.6% |
| Taxes, remuneration and social security | 45 | €344 | €365 | +€21 | +6.2% |
| Taxes | 450/3 | €344 | €365 | +€21 | +6.2% |
| Other amounts payable | 47/48 | €486 | - | -€486 | |
| Accrued charges and deferred income | 492/3 | €4,403 | - | -€4,403 | |
| Non-recurring operating income | 76A | - | €486 | +€486 | |
| Other operating charges | 640/8 | €728 | €400 | -€329 | -45.1% |
| Gross operating margin | 9900 | €14,408 | €12,869 | -€1,539 | -10.7% |
| Operating profit (loss) | 9901 | €13,679 | €12,469 | -€1,210 | -8.8% |
| Financial income | 75/76B | €1,984 | €2,113 | +€129 | +6.5% |
| Recurring financial income | 75 | €1,984 | €2,113 | +€129 | +6.5% |
| Financial charges | 65/66B | €1,145 | €1,059 | -€86 | -7.5% |
| Recurring financial charges | 65 | €1,145 | €1,059 | -€86 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €14,518 | €13,523 | -€995 | -6.9% |
| Income taxes | 67/77 | €344 | €400 | +€56 | +16.3% |
| Profit (loss) for the period | 9904 | €14,174 | €13,123 | -€1,051 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,174 | €13,123 | -€1,051 | -7.4% |
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 7 October 2026 via checked.be.