E.C.E.: 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.C.E.
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€2,198
down €2,198 (-4.8%), from -€45,896 to -€48,094
- Other debts +€2,197
up €2,197 (+13.2%), from €16,635 to €18,832
- Purchases and services +€913
new in 2024: €913
- Financial charges -€395
no longer reported in 2024 (was €395)
- Gross operating margin -€37
down €37 (-4.2%), from -€876 to -€913
- Other operating charges +€30
up €30 (+2.4%), from €1,255 to €1,285
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €188,176 | €188,176 | = | 0.0% |
| Fixed assets | 21/28 | €188,176 | €188,176 | = | 0.0% |
| Tangible fixed assets | 22/27 | €188,176 | €188,176 | = | 0.0% |
| Land and buildings | 22 | €188,176 | €188,176 | = | 0.0% |
| Total equity and liabilities | 10/49 | €188,176 | €188,176 | = | 0.0% |
| Equity | 10/15 | -€37,836 | -€40,034 | -€2,198 | -5.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,896 | -€48,094 | -€2,198 | -4.8% |
| Amounts payable | 17/49 | €226,012 | €228,210 | +€2,198 | +1.0% |
| Amounts payable within one year | 42/48 | €16,635 | €18,832 | +€2,197 | +13.2% |
| Other amounts payable | 47/48 | €16,635 | €18,832 | +€2,197 | +13.2% |
| Accrued charges and deferred income | 492/3 | €209,377 | €209,378 | +€1 | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €913 | +€913 | |
| Other operating charges | 640/8 | €1,255 | €1,285 | +€30 | +2.4% |
| Gross operating margin | 9900 | -€876 | -€913 | -€37 | -4.2% |
| Operating profit (loss) | 9901 | -€2,131 | -€2,198 | -€67 | -3.1% |
| Financial charges | 65/66B | €395 | - | -€395 | |
| Recurring financial charges | 65 | €395 | €0 | -€395 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€2,526 | -€2,198 | +€328 | +13.0% |
| Profit (loss) for the period | 9904 | -€2,526 | -€2,198 | +€328 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,526 | -€2,198 | +€328 | +13.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.