EB GROUP: 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 GROUP
Largest movements
- Cash -€81,146
down €81,146 (-68.6%), from €118,352 to €37,206
mainly Trade debts (-€132,121) and Investment in fixed assets (net) (-€27,570)
- Receivables within one year -€53,673
down €53,673 (-81.0%), from €66,295 to €12,622
of which Other amounts receivable: -€27,942
- Tangible fixed assets +€14,789
up €14,789 (+80.0%), from €18,480 to €33,270
of which Other tangible fixed assets: +€11,773
- Financial fixed assets +€2,550
new in 2025: €2,550
- Trade debts -€132,121
down €132,121 (-77.2%), from €171,134 to €39,013
- Reserves +€21,907
up €21,907 (+199%), from €11,034 to €32,941
of which Distributable reserves: +€21,907
- Contributions -€17,000
down €17,000 (-94.4%), from €18,000 to €1,000
- Tax, wage and social debts +€11,584
up €11,584, from €0 to €11,584
- Gross operating margin +€30,476
up €30,476 (+229%), from €13,327 to €43,803
- Taxes +€9,871
up €9,871 (+590%), from €1,673 to €11,544
- Depreciation +€1,315
up €1,315 (+14.7%), from €8,916 to €10,230
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 | €203,128 | €85,648 | -€117,480 | -57.8% |
| Fixed assets | 21/28 | €18,480 | €35,820 | +€17,339 | +93.8% |
| Tangible fixed assets | 22/27 | €18,480 | €33,270 | +€14,789 | +80.0% |
| Plant, machinery and equipment | 23 | €3,669 | €2,667 | -€1,003 | -27.3% |
| Furniture and vehicles | 24 | €14,811 | €18,829 | +€4,018 | +27.1% |
| Other tangible fixed assets | 26 | - | €11,773 | +€11,773 | |
| Financial fixed assets | 28 | - | €2,550 | +€2,550 | |
| Current assets | 29/58 | €184,647 | €49,828 | -€134,819 | -73.0% |
| Amounts receivable within one year | 40/41 | €66,295 | €12,622 | -€53,673 | -81.0% |
| Trade receivables | 40 | €30,735 | €5,004 | -€25,730 | -83.7% |
| Other amounts receivable | 41 | €35,560 | €7,618 | -€27,942 | -78.6% |
| Cash at bank and in hand | 54/58 | €118,352 | €37,206 | -€81,146 | -68.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €203,128 | €85,648 | -€117,480 | -57.8% |
| Equity | 10/15 | €29,034 | €33,941 | +€4,907 | +16.9% |
| Contributions | 10/11 | €18,000 | €1,000 | -€17,000 | -94.4% |
| Reserves | 13 | €11,034 | €32,941 | +€21,907 | +199% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,034 | €32,941 | +€21,907 | +199% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €174,093 | €51,707 | -€122,387 | -70.3% |
| Amounts payable within one year | 42/48 | €173,264 | €51,707 | -€121,557 | -70.2% |
| Trade debts | 44 | €171,134 | €39,013 | -€132,121 | -77.2% |
| Suppliers | 440/4 | €171,134 | €39,013 | -€132,121 | -77.2% |
| Taxes, remuneration and social security | 45 | €0 | €11,584 | +€11,584 | |
| Taxes | 450/3 | €0 | €11,584 | +€11,584 | |
| Other amounts payable | 47/48 | €2,130 | €1,109 | -€1,020 | -47.9% |
| Accrued charges and deferred income | 492/3 | €830 | €0 | -€830 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,916 | €10,230 | +€1,315 | +14.7% |
| Gross operating margin | 9900 | €13,327 | €43,803 | +€30,476 | +229% |
| Operating profit (loss) | 9901 | €4,412 | €33,573 | +€29,161 | +661% |
| Financial income | 75/76B | €175 | €10 | -€165 | -94.3% |
| Recurring financial income | 75 | €175 | €10 | -€165 | -94.3% |
| Financial charges | 65/66B | €148 | €131 | -€17 | -11.5% |
| Recurring financial charges | 65 | €148 | €131 | -€17 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €4,438 | €33,451 | +€29,013 | +654% |
| Income taxes | 67/77 | €1,673 | €11,544 | +€9,871 | +590% |
| Profit (loss) for the period | 9904 | €2,765 | €21,907 | +€19,142 | +692% |
| Profit (loss) for the period to be appropriated | 9905 | €2,765 | €21,907 | +€19,142 | +692% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.