EB BEHEER: 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.
EB BEHEER
Largest movements
- Cash -€257,569
down €257,569 (-92.5%), from €278,428 to €20,859
- Current investments -€173,798
down €173,798 (-36.5%), from €475,522 to €301,724
- Tangible fixed assets -€72,035
down €72,035 (-76.2%), from €94,525 to €22,490
of which Furniture and vehicles: -€70,610
- Receivables within one year -€35,033
down €35,033 (-97.3%), from €36,022 to €989
of which Other amounts receivable: -€34,380
- Profit (loss) carried forward -€463,053
down €463,053 (-99.0%), from €467,845 to €4,792
- Reserves -€416,268
down €416,268 (-99.6%), from €418,128 to €1,860
of which Distributable reserves: -€416,268
- Other debts +€326,436
new in 2024: €326,436
- Tax, wage and social debts +€10,040
up €10,040 (+331%), from €3,036 to €13,076
- Financial charges +€381,348
up €381,348 (+21,561%), from €1,769 to €383,117
- Depreciation +€36,555
up €36,555 (+5,129%), from €713 to €37,267
- Financial income -€10,806
down €10,806 (-62.8%), from €17,221 to €6,415
- Taxes -€480
down €480 (-47.2%), from €1,017 to €536
- Staff costs +€426
up €426 (+389%), from €110 to €536
From the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €908,052 | €369,617 | -€538,435 | -59.3% |
| Fixed assets | 21/28 | €118,081 | €46,046 | -€72,035 | -61.0% |
| Tangible fixed assets | 22/27 | €94,525 | €22,490 | -€72,035 | -76.2% |
| Plant, machinery and equipment | 23 | €1,769 | €344 | -€1,425 | -80.6% |
| Furniture and vehicles | 24 | €92,755 | €22,146 | -€70,610 | -76.1% |
| Financial fixed assets | 28 | €23,556 | €23,556 | = | 0.0% |
| Current assets | 29/58 | €789,971 | €323,572 | -€466,400 | -59.0% |
| Amounts receivable within one year | 40/41 | €36,022 | €989 | -€35,033 | -97.3% |
| Trade receivables | 40 | €1,034 | €382 | -€653 | -63.1% |
| Other amounts receivable | 41 | €34,988 | €607 | -€34,380 | -98.3% |
| Current investments | 50/53 | €475,522 | €301,724 | -€173,798 | -36.5% |
| Cash at bank and in hand | 54/58 | €278,428 | €20,859 | -€257,569 | -92.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €908,052 | €369,617 | -€538,435 | -59.3% |
| Equity | 10/15 | €904,573 | €25,252 | -€879,321 | -97.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €418,128 | €1,860 | -€416,268 | -99.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €416,268 | €0 | -€416,268 | -100% |
| Profit (loss) carried forward | 14 | €467,845 | €4,792 | -€463,053 | -99.0% |
| Amounts payable | 17/49 | €3,479 | €344,365 | +€340,886 | +9,799% |
| Amounts payable within one year | 42/48 | €3,479 | €344,365 | +€340,886 | +9,799% |
| Trade debts | 44 | €443 | €4,854 | +€4,410 | +995% |
| Suppliers | 440/4 | €443 | €4,854 | +€4,410 | +995% |
| Taxes, remuneration and social security | 45 | €3,036 | €13,076 | +€10,040 | +331% |
| Taxes | 450/3 | €3,036 | €13,076 | +€10,040 | +331% |
| Other amounts payable | 47/48 | - | €326,436 | +€326,436 | |
| Remuneration, social security and pensions | 62 | €110 | €536 | +€426 | +389% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €713 | €37,267 | +€36,555 | +5,129% |
| Other operating charges | 640/8 | €944 | €1,086 | +€142 | +15.0% |
| Gross operating margin | 9900 | -€10,633 | -€10,454 | +€179 | +1.7% |
| Operating profit (loss) | 9901 | -€12,399 | -€49,343 | -€36,944 | -298% |
| Financial income | 75/76B | €17,221 | €6,415 | -€10,806 | -62.8% |
| Recurring financial income | 75 | €17,221 | €6,415 | -€10,806 | -62.8% |
| Financial charges | 65/66B | €1,769 | €383,117 | +€381,348 | +21,561% |
| Recurring financial charges | 65 | €1,769 | €383,117 | +€381,348 | +21,561% |
| Profit (loss) for the period before taxes | 9903 | €3,053 | -€426,045 | -€429,099 | |
| Income taxes | 67/77 | €1,017 | €536 | -€480 | -47.2% |
| Profit (loss) for the period | 9904 | €2,037 | -€426,582 | -€428,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,037 | -€426,582 | -€428,618 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.