E&K TECHNICS: 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&K TECHNICS
Largest movements
- Tangible fixed assets +€40,353
up €40,353 (+350%), from €11,538 to €51,892
of which Furniture and vehicles: +€41,668
- Cash +€5,091
up €5,091 (+221%), from €2,304 to €7,395
mainly Other debts (+€37,505) and Net result for the year (+€7,182)
- Receivables within one year -€1,871
down €1,871 (-30.0%), from €6,229 to €4,358
of which Trade receivables: -€2,327
- Stocks and contracts +€1,560
up €1,560 (+40.6%), from €3,839 to €5,399
- Other debts +€37,505
up €37,505 (+95.5%), from €39,258 to €76,764
- Profit (loss) carried forward +€7,182
up €7,182 (+35.2%), from -€20,428 to -€13,246
- Trade debts +€904
up €904 (+46.2%), from €1,956 to €2,859
- Gross operating margin +€40,293
up €40,293, from -€28,165 to €12,128
- Depreciation +€749
up €749 (+21.1%), from €3,554 to €4,304
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 | €23,910 | €69,044 | +€45,133 | +189% |
| Fixed assets | 21/28 | €11,538 | €51,892 | +€40,353 | +350% |
| Tangible fixed assets | 22/27 | €11,538 | €51,892 | +€40,353 | +350% |
| Land and buildings | 22 | €9,304 | €7,990 | -€1,314 | -14.1% |
| Furniture and vehicles | 24 | €2,234 | €43,902 | +€41,668 | +1,865% |
| Current assets | 29/58 | €12,372 | €17,152 | +€4,780 | +38.6% |
| Stocks and contracts in progress | 3 | €3,839 | €5,399 | +€1,560 | +40.6% |
| Stocks | 30/36 | €3,839 | €5,399 | +€1,560 | +40.6% |
| Amounts receivable within one year | 40/41 | €6,229 | €4,358 | -€1,871 | -30.0% |
| Trade receivables | 40 | €5,854 | €3,527 | -€2,327 | -39.8% |
| Other amounts receivable | 41 | €375 | €831 | +€456 | +122% |
| Cash at bank and in hand | 54/58 | €2,304 | €7,395 | +€5,091 | +221% |
| Total equity and liabilities | 10/49 | €23,910 | €69,044 | +€45,133 | +189% |
| Equity | 10/15 | -€17,928 | -€10,746 | +€7,182 | +40.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,428 | -€13,246 | +€7,182 | +35.2% |
| Amounts payable | 17/49 | €41,839 | €79,789 | +€37,951 | +90.7% |
| Amounts payable within one year | 42/48 | €41,839 | €79,789 | +€37,951 | +90.7% |
| Trade debts | 44 | €1,956 | €2,859 | +€904 | +46.2% |
| Suppliers | 440/4 | €1,956 | €2,859 | +€904 | +46.2% |
| Taxes, remuneration and social security | 45 | €624 | €166 | -€458 | -73.4% |
| Taxes | 450/3 | €624 | €166 | -€458 | -73.4% |
| Other amounts payable | 47/48 | €39,258 | €76,764 | +€37,505 | +95.5% |
| Non-recurring operating income | 76A | - | €9,766 | +€9,766 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,554 | €4,304 | +€749 | +21.1% |
| Other operating charges | 640/8 | €340 | €435 | +€95 | +27.9% |
| Non-recurring operating charges | 66A | €4,200 | - | -€4,200 | |
| Gross operating margin | 9900 | -€28,165 | €12,128 | +€40,293 | |
| Operating profit (loss) | 9901 | -€36,260 | €7,389 | +€43,649 | |
| Financial charges | 65/66B | €88 | €40 | -€48 | -54.3% |
| Recurring financial charges | 65 | €88 | €40 | -€48 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,348 | €7,349 | +€43,697 | |
| Income taxes | 67/77 | €158 | €166 | +€8 | +5.0% |
| Profit (loss) for the period | 9904 | -€36,507 | €7,182 | +€43,689 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,507 | €7,182 | +€43,689 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.