E.K-TOOLS: 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.K-TOOLS
Largest movements
- Receivables within one year +€3,472
up €3,472 (+12.0%), from €29,031 to €32,503
of which Other amounts receivable: +€4,919
- Tangible fixed assets -€2,656
down €2,656 (-63.7%), from €4,172 to €1,515
of which Land and buildings: -€2,603
- Stocks and contracts -€1,262
down €1,262 (-11.7%), from €10,829 to €9,568
- Other debts +€7,864
up €7,864 (+569.0%), from €1,382 to €9,246
- Tax, wage and social debts -€3,190
down €3,190 (-96.7%), from €3,300 to €110
of which Remuneration and social security: -€3,300
- Profit (loss) carried forward -€3,120
down €3,120, from €0 to -€3,120
- Trade debts -€1,943
down €1,943 (-74.0%), from €2,626 to €683
- Gross operating margin -€28,182
down €28,182 (-98.0%), from €28,755 to €573
- Taxes -€6,842
down €6,842 (-100.0%), from €6,842 to €0
- Depreciation -€1,643
down €1,643 (-38.2%), from €4,299 to €2,656
- Financial charges +€793
up €793 (+60.7%), from €1,307 to €2,100
- Financial income -€614
down €614 (-21.0%), from €2,926 to €2,313
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.
Cash bridge derived
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 | €50,047 | €49,599 | -€447 | -0.9% |
| Fixed assets | 21/28 | €4,172 | €1,515 | -€2,656 | -63.7% |
| Tangible fixed assets | 22/27 | €4,172 | €1,515 | -€2,656 | -63.7% |
| Land and buildings | 22 | €4,066 | €1,463 | -€2,603 | -64.0% |
| Furniture and vehicles | 24 | €106 | €52 | -€54 | -50.6% |
| Current assets | 29/58 | €45,875 | €48,084 | +€2,209 | +4.8% |
| Stocks and contracts in progress | 3 | €10,829 | €9,568 | -€1,262 | -11.7% |
| Stocks | 30/36 | €10,829 | €9,568 | -€1,262 | -11.7% |
| Amounts receivable within one year | 40/41 | €29,031 | €32,503 | +€3,472 | +12.0% |
| Trade receivables | 40 | €27,712 | €26,265 | -€1,447 | -5.2% |
| Other amounts receivable | 41 | €1,320 | €6,238 | +€4,919 | +372.8% |
| Cash at bank and in hand | 54/58 | €5,261 | €5,109 | -€152 | -2.9% |
| Deferred charges and accrued income | 490/1 | €754 | €904 | +€151 | +20.0% |
| Total equity and liabilities | 10/49 | €50,047 | €49,599 | -€447 | -0.9% |
| Equity | 10/15 | €20,980 | €17,861 | -€3,120 | -14.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €16,980 | €16,980 | = | 0.0% |
| Distributable reserves | 133 | €16,980 | €16,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€3,120 | -€3,120 | |
| Amounts payable | 17/49 | €29,066 | €31,739 | +€2,672 | +9.2% |
| Amounts payable after more than one year | 17 | €21,700 | €21,700 | = | 0.0% |
| Financial debts | 170/4 | €21,700 | €21,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,308 | €10,039 | +€2,731 | +37.4% |
| Trade debts | 44 | €2,626 | €683 | -€1,943 | -74.0% |
| Suppliers | 440/4 | €2,626 | €683 | -€1,943 | -74.0% |
| Taxes, remuneration and social security | 45 | €3,300 | €110 | -€3,190 | -96.7% |
| Taxes | 450/3 | - | €110 | +€110 | |
| Remuneration and social security | 454/9 | €3,300 | €0 | -€3,300 | -100.0% |
| Other amounts payable | 47/48 | €1,382 | €9,246 | +€7,864 | +569.0% |
| Accrued charges and deferred income | 492/3 | €59 | €0 | -€59 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,299 | €2,656 | -€1,643 | -38.2% |
| Other operating charges | 640/8 | €1,453 | €1,249 | -€204 | -14.1% |
| Gross operating margin | 9900 | €28,755 | €573 | -€28,182 | -98.0% |
| Operating profit (loss) | 9901 | €23,003 | -€3,332 | -€26,335 | |
| Financial income | 75/76B | €2,926 | €2,313 | -€614 | -21.0% |
| Recurring financial income | 75 | €2,926 | €2,313 | -€614 | -21.0% |
| Financial charges | 65/66B | €1,307 | €2,100 | +€793 | +60.7% |
| Recurring financial charges | 65 | €1,307 | €2,100 | +€793 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | €24,622 | -€3,120 | -€27,742 | |
| Income taxes | 67/77 | €6,842 | €0 | -€6,842 | -100.0% |
| Profit (loss) for the period | 9904 | €17,780 | -€3,120 | -€20,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,780 | -€3,120 | -€20,900 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.