E & B Technics: 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 Technics
Largest movements
- Receivables within one year +€64,148
up €64,148 (+48.2%), from €133,195 to €197,343
of which Trade receivables: +€63,919
- Tangible fixed assets -€15,332
down €15,332 (-14.0%), from €109,602 to €94,270
- Cash -€3,542
down €3,542 (-12.6%), from €28,188 to €24,646
mainly Receivables within one year (-€64,148) and Investment in fixed assets (net) (-€28,437)
- Reserves +€55,086
up €55,086 (+49.0%), from €112,361 to €167,447
- Other debts -€10,653
down €10,653 (-27.8%), from €38,308 to €27,655
- Trade debts +€7,854
new in 2025: €7,854
- Current portion of long-term debt -€6,210
down €6,210 (-17.8%), from €34,879 to €28,669
- Gross operating margin +€67,732
up €67,732 (+39.4%), from €171,756 to €239,488
- Staff costs +€55,328
up €55,328 (+91.0%), from €60,797 to €116,125
- Depreciation +€4,648
up €4,648 (+11.9%), from €39,121 to €43,769
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 | €273,595 | €316,259 | +€42,664 | +15.6% |
| Fixed assets | 21/28 | €109,602 | €94,270 | -€15,332 | -14.0% |
| Tangible fixed assets | 22/27 | €109,602 | €94,270 | -€15,332 | -14.0% |
| Furniture and vehicles | 24 | €109,602 | €94,270 | -€15,332 | -14.0% |
| Current assets | 29/58 | €163,993 | €221,989 | +€57,996 | +35.4% |
| Amounts receivable within one year | 40/41 | €133,195 | €197,343 | +€64,148 | +48.2% |
| Trade receivables | 40 | €129,561 | €193,481 | +€63,919 | +49.3% |
| Other amounts receivable | 41 | €3,634 | €3,863 | +€229 | +6.3% |
| Cash at bank and in hand | 54/58 | €28,188 | €24,646 | -€3,542 | -12.6% |
| Deferred charges and accrued income | 490/1 | €2,610 | - | -€2,610 | |
| Total equity and liabilities | 10/49 | €273,595 | €316,259 | +€42,664 | +15.6% |
| Equity | 10/15 | €117,361 | €172,447 | +€55,086 | +46.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €112,361 | €167,447 | +€55,086 | +49.0% |
| Distributable reserves | 133 | €112,361 | €167,447 | +€55,086 | +49.0% |
| Amounts payable | 17/49 | €156,234 | €143,812 | -€12,422 | -8.0% |
| Amounts payable after more than one year | 17 | €43,614 | €41,709 | -€1,906 | -4.4% |
| Financial debts | 170/4 | €43,614 | €41,709 | -€1,906 | -4.4% |
| Amounts payable within one year | 42/48 | €112,620 | €102,103 | -€10,517 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €34,879 | €28,669 | -€6,210 | -17.8% |
| Trade debts | 44 | - | €7,854 | +€7,854 | |
| Suppliers | 440/4 | - | €7,854 | +€7,854 | |
| Taxes, remuneration and social security | 45 | €39,433 | €37,925 | -€1,508 | -3.8% |
| Taxes | 450/3 | €27,588 | €27,707 | +€119 | +0.4% |
| Remuneration and social security | 454/9 | €11,846 | €10,219 | -€1,627 | -13.7% |
| Other amounts payable | 47/48 | €38,308 | €27,655 | -€10,653 | -27.8% |
| Remuneration, social security and pensions | 62 | €60,797 | €116,125 | +€55,328 | +91.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,121 | €43,769 | +€4,648 | +11.9% |
| Other operating charges | 640/8 | €1,018 | €2,578 | +€1,560 | +153.3% |
| Gross operating margin | 9900 | €171,756 | €239,488 | +€67,732 | +39.4% |
| Operating profit (loss) | 9901 | €70,820 | €77,016 | +€6,197 | +8.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,078 | €2,949 | -€129 | -4.2% |
| Recurring financial charges | 65 | €3,078 | €2,949 | -€129 | -4.2% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €67,742 | €74,067 | +€6,325 | +9.3% |
| Income taxes | 67/77 | €18,938 | €18,981 | +€43 | +0.2% |
| Profit (loss) for the period | 9904 | €48,804 | €55,086 | +€6,283 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,804 | €55,086 | +€6,283 | +12.9% |
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 4 October 2026 via checked.be.