E-BIS & PARTNERS: 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-BIS & PARTNERS
Largest movements
- Tangible fixed assets +€76,733
up €76,733 (+17.7%), from €434,530 to €511,263
of which Furniture and vehicles: +€122,177
- Cash -€17,188
down €17,188 (-74.9%), from €22,944 to €5,756
mainly Investment in fixed assets (net) (-€134,027) and Tax, wage and social debts (-€8,245)
- Debts after one year +€52,324
up €52,324 (+20.3%), from €258,165 to €310,489
- Profit (loss) carried forward +€22,450
up €22,450 (+32.4%), from €69,315 to €91,765
- Tax, wage and social debts -€8,245
down €8,245 (-64.4%), from €12,793 to €4,548
of which Taxes: -€12,765
- Trade debts -€6,199
down €6,199 (-26.7%), from €23,219 to €17,021
- Gross operating margin -€8,973
down €8,973 (-8.1%), from €110,482 to €101,509
- Depreciation +€2,866
up €2,866 (+5.3%), from €54,427 to €57,294
- Taxes -€2,281
down €2,281 (-27.7%), from €8,232 to €5,951
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.
Derived cash bridge
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 | €523,473 | €579,666 | +€56,193 | +10.7% |
| Fixed assets | 21/28 | €434,530 | €511,263 | +€76,733 | +17.7% |
| Tangible fixed assets | 22/27 | €434,530 | €511,263 | +€76,733 | +17.7% |
| Land and buildings | 22 | €283,173 | €268,845 | -€14,328 | -5.1% |
| Plant, machinery and equipment | 23 | €146,795 | €115,680 | -€31,115 | -21.2% |
| Furniture and vehicles | 24 | €4,562 | €126,738 | +€122,177 | +2,678% |
| Current assets | 29/58 | €88,943 | €68,403 | -€20,540 | -23.1% |
| Amounts receivable within one year | 40/41 | €65,999 | €62,647 | -€3,352 | -5.1% |
| Trade receivables | 40 | €33,615 | €27,683 | -€5,932 | -17.6% |
| Other amounts receivable | 41 | €32,384 | €34,965 | +€2,581 | +8.0% |
| Cash at bank and in hand | 54/58 | €22,944 | €5,756 | -€17,188 | -74.9% |
| Total equity and liabilities | 10/49 | €523,473 | €579,666 | +€56,193 | +10.7% |
| Equity | 10/15 | €152,915 | €175,365 | +€22,450 | +14.7% |
| Contributions | 10/11 | €83,600 | €83,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,315 | €91,765 | +€22,450 | +32.4% |
| Amounts payable | 17/49 | €370,558 | €404,301 | +€33,743 | +9.1% |
| Amounts payable after more than one year | 17 | €258,165 | €310,489 | +€52,324 | +20.3% |
| Financial debts | 170/4 | €258,165 | €310,489 | +€52,324 | +20.3% |
| Amounts payable within one year | 42/48 | €108,692 | €89,035 | -€19,658 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €64,267 | €59,355 | -€4,912 | -7.6% |
| Financial debts | 43 | €8,112 | €8,111 | -€0 | 0.0% |
| Credit institutions | 430/8 | €8,112 | €8,111 | -€0 | 0.0% |
| Trade debts | 44 | €23,219 | €17,021 | -€6,199 | -26.7% |
| Suppliers | 440/4 | €23,219 | €17,021 | -€6,199 | -26.7% |
| Taxes, remuneration and social security | 45 | €12,793 | €4,548 | -€8,245 | -64.4% |
| Taxes | 450/3 | €12,765 | - | -€12,765 | |
| Remuneration and social security | 454/9 | €28 | €4,548 | +€4,520 | +16,213% |
| Other amounts payable | 47/48 | €302 | - | -€302 | |
| Accrued charges and deferred income | 492/3 | €3,700 | €4,777 | +€1,077 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,427 | €57,294 | +€2,866 | +5.3% |
| Other operating charges | 640/8 | €3,329 | €3,281 | -€48 | -1.4% |
| Non-recurring operating charges | 66A | €45 | - | -€45 | |
| Gross operating margin | 9900 | €110,482 | €101,509 | -€8,973 | -8.1% |
| Operating profit (loss) | 9901 | €52,681 | €40,934 | -€11,746 | -22.3% |
| Financial income | 75/76B | €29 | €271 | +€242 | +838% |
| Recurring financial income | 75 | €29 | €271 | +€242 | +838% |
| Financial charges | 65/66B | €13,383 | €12,804 | -€579 | -4.3% |
| Recurring financial charges | 65 | €13,383 | €12,804 | -€579 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €39,326 | €28,401 | -€10,925 | -27.8% |
| Income taxes | 67/77 | €8,232 | €5,951 | -€2,281 | -27.7% |
| Profit (loss) for the period | 9904 | €31,094 | €22,450 | -€8,644 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,094 | €22,450 | -€8,644 | -27.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.