E.B.C.: 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.C.
Largest movements
- Tangible fixed assets -€2,071
down €2,071 (-2.6%), from €78,171 to €76,100
- Cash -€1,734
down €1,734 (-66.4%), from €2,611 to €877
mainly Net result for the year (-€14,748) and Investment in fixed assets (net) (-€13,153)
- Profit (loss) carried forward -€14,748
down €14,748 (-4.1%), from -€359,178 to -€373,926
- Other debts +€9,263
up €9,263 (+2.4%), from €382,057 to €391,320
- Turnover -€6,973
down €6,973 (-41.0%), from €16,992 to €10,019
- Purchases and services -€3,941
down €3,941 (-30.9%), from €12,772 to €8,831
- Gross operating margin -€3,032
down €3,032 (-71.8%), from €4,220 to €1,188
- Other operating charges -€682
down €682 (-52.4%), from €1,303 to €620
- Depreciation +€296
up €296 (+2.0%), from €14,927 to €15,223
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 | €90,120 | €86,057 | -€4,064 | -4.5% |
| Fixed assets | 21/28 | €78,708 | €76,638 | -€2,071 | -2.6% |
| Tangible fixed assets | 22/27 | €78,171 | €76,100 | -€2,071 | -2.6% |
| Land and buildings | 22 | €78,171 | €76,100 | -€2,071 | -2.6% |
| Financial fixed assets | 28 | €537 | €537 | = | 0.0% |
| Current assets | 29/58 | €11,412 | €9,419 | -€1,993 | -17.5% |
| Amounts receivable within one year | 40/41 | €8,801 | €8,542 | -€259 | -2.9% |
| Trade receivables | 40 | €265 | - | -€265 | |
| Other amounts receivable | 41 | €8,536 | €8,542 | +€6 | +0.1% |
| Cash at bank and in hand | 54/58 | €2,611 | €877 | -€1,734 | -66.4% |
| Total equity and liabilities | 10/49 | €90,120 | €86,057 | -€4,064 | -4.5% |
| Equity | 10/15 | -€296,176 | -€310,924 | -€14,748 | -5.0% |
| Contributions | 10/11 | €63,002 | €63,002 | = | 0.0% |
| Capital | 10 | €63,002 | €63,002 | = | 0.0% |
| Issued capital | 100 | €63,002 | €63,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€359,178 | -€373,926 | -€14,748 | -4.1% |
| Amounts payable | 17/49 | €386,296 | €396,980 | +€10,684 | +2.8% |
| Amounts payable within one year | 42/48 | €386,296 | €396,980 | +€10,684 | +2.8% |
| Financial debts | 43 | - | €862 | +€862 | |
| Credit institutions | 430/8 | - | €862 | +€862 | |
| Trade debts | 44 | €27 | €149 | +€122 | +447.2% |
| Suppliers | 440/4 | €27 | €149 | +€122 | +447.2% |
| Taxes, remuneration and social security | 45 | €4,212 | €4,650 | +€438 | +10.4% |
| Taxes | 450/3 | €4,212 | €4,650 | +€438 | +10.4% |
| Other amounts payable | 47/48 | €382,057 | €391,320 | +€9,263 | +2.4% |
| Turnover | 70 | €16,992 | €10,019 | -€6,973 | -41.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,772 | €8,831 | -€3,941 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,927 | €15,223 | +€296 | +2.0% |
| Other operating charges | 640/8 | €1,303 | €620 | -€682 | -52.4% |
| Gross operating margin | 9900 | €4,220 | €1,188 | -€3,032 | -71.8% |
| Operating profit (loss) | 9901 | -€12,011 | -€14,656 | -€2,645 | -22.0% |
| Financial income | 75/76B | €66 | €1 | -€65 | -98.1% |
| Recurring financial income | 75 | €66 | €1 | -€65 | -98.1% |
| Financial charges | 65/66B | €45 | €93 | +€48 | +106.9% |
| Recurring financial charges | 65 | €45 | €93 | +€48 | +106.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,990 | -€14,748 | -€2,758 | -23.0% |
| Profit (loss) for the period | 9904 | -€11,990 | -€14,748 | -€2,758 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,990 | -€14,748 | -€2,758 | -23.0% |
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 2 October 2026 via checked.be.