e-Bit: 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-Bit
Largest movements
- Receivables within one year +€18,245
up €18,245 (+93.3%), from €19,564 to €37,809
of which Other amounts receivable: +€13,360
- Cash -€14,104
down €14,104 (-37.5%), from €37,581 to €23,477
mainly Contributions, distributions and other (-€37,521) and Receivables within one year (-€18,245)
- Other debts +€23,620
up €23,620 (+169.9%), from €13,900 to €37,521
- Reserves -€22,975
down €22,975 (-31.6%), from €72,776 to €49,800
- Trade debts +€3,102
up €3,102 (+51.3%), from €6,052 to €9,154
- Other operating charges -€2,232
down €2,232 (-68.1%), from €3,276 to €1,044
- Financial charges -€1,271
down €1,271 (-42.3%), from €3,006 to €1,735
- Gross operating margin +€1,162
up €1,162 (+5.6%), from €20,744 to €21,906
- Taxes +€1,029
up €1,029 (+20.4%), from €5,039 to €6,069
- Financial income -€357
down €357 (-19.4%), from €1,845 to €1,488
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 | €113,204 | €117,137 | +€3,932 | +3.5% |
| Current assets | 29/58 | €113,204 | €117,137 | +€3,932 | +3.5% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,564 | €37,809 | +€18,245 | +93.3% |
| Trade receivables | 40 | €0 | €4,884 | +€4,884 | |
| Other amounts receivable | 41 | €19,564 | €32,924 | +€13,360 | +68.3% |
| Cash at bank and in hand | 54/58 | €37,581 | €23,477 | -€14,104 | -37.5% |
| Deferred charges and accrued income | 490/1 | €6,059 | €5,851 | -€208 | -3.4% |
| Total equity and liabilities | 10/49 | €113,204 | €117,137 | +€3,932 | +3.5% |
| Equity | 10/15 | €85,176 | €62,200 | -€22,975 | -27.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €72,776 | €49,800 | -€22,975 | -31.6% |
| Distributable reserves | 133 | €72,776 | €49,800 | -€22,975 | -31.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,029 | €54,936 | +€26,908 | +96.0% |
| Amounts payable within one year | 42/48 | €28,029 | €54,936 | +€26,908 | +96.0% |
| Trade debts | 44 | €6,052 | €9,154 | +€3,102 | +51.3% |
| Suppliers | 440/4 | €6,052 | €9,154 | +€3,102 | +51.3% |
| Taxes, remuneration and social security | 45 | €8,076 | €8,261 | +€185 | +2.3% |
| Taxes | 450/3 | €8,076 | €8,261 | +€185 | +2.3% |
| Other amounts payable | 47/48 | €13,900 | €37,521 | +€23,620 | +169.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €3,276 | €1,044 | -€2,232 | -68.1% |
| Gross operating margin | 9900 | €20,744 | €21,906 | +€1,162 | +5.6% |
| Operating profit (loss) | 9901 | €17,469 | €20,862 | +€3,393 | +19.4% |
| Financial income | 75/76B | €1,845 | €1,488 | -€357 | -19.4% |
| Recurring financial income | 75 | €1,845 | €1,488 | -€357 | -19.4% |
| Financial charges | 65/66B | €3,006 | €1,735 | -€1,271 | -42.3% |
| Recurring financial charges | 65 | €3,006 | €1,735 | -€1,271 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €16,307 | €20,614 | +€4,307 | +26.4% |
| Income taxes | 67/77 | €5,039 | €6,069 | +€1,029 | +20.4% |
| Profit (loss) for the period | 9904 | €11,268 | €14,545 | +€3,277 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,268 | €14,545 | +€3,277 | +29.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.