E.B.T. ENGINEERING: 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.T. ENGINEERING
Largest movements
- Cash -€9,794
down €9,794 (-2.4%), from €416,341 to €406,548
mainly Other debts (-€58,440) and Tax, wage and social debts (-€1,973)
- Receivables within one year -€6,445
down €6,445 (-45.4%), from €14,203 to €7,758
of which Trade receivables: -€13,126
- Other debts -€58,440
down €58,440 (-86.7%), from €67,377 to €8,937
- Reserves +€41,846
up €41,846 (+12.5%), from €335,001 to €376,848
- Gross operating margin +€4,641
up €4,641 (+8.9%), from €52,316 to €56,956
- Taxes +€1,640
up €1,640 (+11.3%), from €14,534 to €16,174
- Financial income +€1,045
up €1,045 (+51.3%), from €2,036 to €3,082
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 | €437,825 | €418,921 | -€18,904 | -4.3% |
| Fixed assets | 21/28 | €691 | €604 | -€88 | -12.7% |
| Tangible fixed assets | 22/27 | €691 | €604 | -€88 | -12.7% |
| Plant, machinery and equipment | 23 | €691 | €604 | -€88 | -12.7% |
| Current assets | 29/58 | €437,133 | €418,317 | -€18,816 | -4.3% |
| Amounts receivable within one year | 40/41 | €14,203 | €7,758 | -€6,445 | -45.4% |
| Trade receivables | 40 | €13,126 | €0 | -€13,126 | -100.0% |
| Other amounts receivable | 41 | €1,077 | €7,758 | +€6,681 | +620.4% |
| Cash at bank and in hand | 54/58 | €416,341 | €406,548 | -€9,794 | -2.4% |
| Deferred charges and accrued income | 490/1 | €6,589 | €4,011 | -€2,577 | -39.1% |
| Total equity and liabilities | 10/49 | €437,825 | €418,921 | -€18,904 | -4.3% |
| Equity | 10/15 | €364,054 | €405,900 | +€41,846 | +11.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €335,001 | €376,848 | +€41,846 | +12.5% |
| Distributable reserves | 133 | €335,001 | €376,848 | +€41,846 | +12.5% |
| Profit (loss) carried forward | 14 | €10,460 | €10,460 | -€0 | 0.0% |
| Amounts payable | 17/49 | €73,771 | €13,021 | -€60,750 | -82.3% |
| Amounts payable within one year | 42/48 | €73,771 | €13,021 | -€60,750 | -82.3% |
| Trade debts | 44 | €4,031 | €3,694 | -€337 | -8.3% |
| Suppliers | 440/4 | €4,031 | €3,694 | -€337 | -8.3% |
| Taxes, remuneration and social security | 45 | €2,363 | €390 | -€1,973 | -83.5% |
| Taxes | 450/3 | €2,363 | €390 | -€1,973 | -83.5% |
| Other amounts payable | 47/48 | €67,377 | €8,937 | -€58,440 | -86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88 | €88 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €52,316 | €56,956 | +€4,641 | +8.9% |
| Operating profit (loss) | 9901 | €51,779 | €56,407 | +€4,628 | +8.9% |
| Financial income | 75/76B | €2,036 | €3,082 | +€1,045 | +51.3% |
| Recurring financial income | 75 | €2,036 | €3,082 | +€1,045 | +51.3% |
| Financial charges | 65/66B | €1,897 | €1,469 | -€428 | -22.6% |
| Recurring financial charges | 65 | €1,897 | €1,469 | -€428 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €51,918 | €58,020 | +€6,102 | +11.8% |
| Income taxes | 67/77 | €14,534 | €16,174 | +€1,640 | +11.3% |
| Profit (loss) for the period | 9904 | €37,384 | €41,846 | +€4,462 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,384 | €41,846 | +€4,462 | +11.9% |
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 2 October 2026 via checked.be.