E.B.V.: 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.
E.B.V.
Largest movements
- Cash +€1,288
up €1,288 (+136%), from €946 to €2,234
mainly Net result for the year (+€2,984) and Depreciation (+€819)
- Tangible fixed assets -€819
down €819 (-1.5%), from €56,424 to €55,605
of which Plant, machinery and equipment: -€819
- Profit (loss) carried forward +€2,984
up €2,984 (+54.8%), from -€5,449 to -€2,465
- Other debts -€2,140
down €2,140 (-11.4%), from €18,712 to €16,572
- Gross operating margin +€2,562
up €2,562 (+68.8%), from €3,722 to €6,284
- Other operating charges +€333
up €333 (+15.8%), from €2,109 to €2,442
- Financial charges -€91
down €91 (-70.4%), from €129 to €38
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 | €64,391 | €64,721 | +€330 | +0.5% |
| Fixed assets | 21/28 | €63,241 | €62,422 | -€819 | -1.3% |
| Tangible fixed assets | 22/27 | €56,424 | €55,605 | -€819 | -1.5% |
| Land and buildings | 22 | €51,194 | €51,194 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,231 | €4,411 | -€819 | -15.7% |
| Financial fixed assets | 28 | €6,817 | €6,817 | = | 0.0% |
| Current assets | 29/58 | €1,150 | €2,299 | +€1,150 | +100.0% |
| Cash at bank and in hand | 54/58 | €946 | €2,234 | +€1,288 | +136% |
| Deferred charges and accrued income | 490/1 | €204 | €65 | -€139 | -68.1% |
| Total equity and liabilities | 10/49 | €64,391 | €64,721 | +€330 | +0.5% |
| Equity | 10/15 | €44,348 | €47,332 | +€2,984 | +6.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €31,205 | €31,205 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €29,346 | €29,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,449 | -€2,465 | +€2,984 | +54.8% |
| Amounts payable | 17/49 | €20,043 | €17,389 | -€2,654 | -13.2% |
| Amounts payable within one year | 42/48 | €18,712 | €16,572 | -€2,140 | -11.4% |
| Other amounts payable | 47/48 | €18,712 | €16,572 | -€2,140 | -11.4% |
| Accrued charges and deferred income | 492/3 | €1,331 | €817 | -€514 | -38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €851 | €819 | -€31 | -3.7% |
| Other operating charges | 640/8 | €2,109 | €2,442 | +€333 | +15.8% |
| Gross operating margin | 9900 | €3,722 | €6,284 | +€2,562 | +68.8% |
| Operating profit (loss) | 9901 | €762 | €3,023 | +€2,260 | +296% |
| Financial charges | 65/66B | €129 | €38 | -€91 | -70.4% |
| Recurring financial charges | 65 | €129 | €38 | -€91 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | €633 | €2,984 | +€2,351 | +371% |
| Profit (loss) for the period | 9904 | €633 | €2,984 | +€2,351 | +371% |
| Profit (loss) for the period to be appropriated | 9905 | €633 | €2,984 | +€2,351 | +371% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.