EB SYS: 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 SYS
Largest movements
- Cash -€43,393
down €43,393 (-62.5%), from €69,462 to €26,069
mainly Debts after one year (-€43,973) and Trade debts (-€37,553)
- Receivables within one year +€17,706
up €17,706 (+3.8%), from €463,087 to €480,794
of which Trade receivables: +€16,114
- Other debts +€73,709
up €73,709 (+44.4%), from €165,829 to €239,539
- Debts after one year -€43,973
down €43,973 (-54.2%), from €81,063 to €37,090
- Trade debts -€37,553
down €37,553 (-17.8%), from €210,389 to €172,836
- Tax, wage and social debts -€16,057
down €16,057 (-31.6%), from €50,745 to €34,687
of which Remuneration and social security: -€10,951
- Gross operating margin +€5,983
up €5,983 (+5.8%), from €103,967 to €109,950
- Financial charges +€5,602
up €5,602 (+154.1%), from €3,635 to €9,237
- Staff costs +€4,364
up €4,364 (+6.7%), from €65,345 to €69,709
- Other operating charges -€3,792
down €3,792 (-33.9%), from €11,191 to €7,400
- Depreciation +€3,593
up €3,593 (+20.4%), from €17,644 to €21,237
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.
Cash bridge derived
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 | €763,589 | €742,159 | -€21,430 | -2.8% |
| Fixed assets | 21/28 | €223,466 | €228,871 | +€5,406 | +2.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €22,296 | €27,701 | +€5,406 | +24.2% |
| Land and buildings | 22 | €19,644 | €23,322 | +€3,678 | +18.7% |
| Plant, machinery and equipment | 23 | €1,473 | €0 | -€1,473 | -100.0% |
| Furniture and vehicles | 24 | €1,178 | €4,379 | +€3,201 | +271.8% |
| Financial fixed assets | 28 | €201,170 | €201,170 | = | 0.0% |
| Current assets | 29/58 | €540,123 | €513,288 | -€26,835 | -5.0% |
| Stocks and contracts in progress | 3 | €3,750 | €3,750 | = | 0.0% |
| Stocks | 30/36 | €3,750 | €3,750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €463,087 | €480,794 | +€17,706 | +3.8% |
| Trade receivables | 40 | €213,472 | €229,587 | +€16,114 | +7.5% |
| Other amounts receivable | 41 | €249,615 | €251,207 | +€1,592 | +0.6% |
| Cash at bank and in hand | 54/58 | €69,462 | €26,069 | -€43,393 | -62.5% |
| Deferred charges and accrued income | 490/1 | €3,824 | €2,676 | -€1,148 | -30.0% |
| Total equity and liabilities | 10/49 | €763,589 | €742,159 | -€21,430 | -2.8% |
| Equity | 10/15 | €212,138 | €214,034 | +€1,896 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €191,678 | €193,574 | +€1,896 | +1.0% |
| Amounts payable | 17/49 | €551,451 | €528,125 | -€23,326 | -4.2% |
| Amounts payable after more than one year | 17 | €81,063 | €37,090 | -€43,973 | -54.2% |
| Financial debts | 170/4 | €81,063 | €37,090 | -€43,973 | -54.2% |
| Amounts payable within one year | 42/48 | €470,388 | €491,035 | +€20,647 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €43,425 | €43,973 | +€548 | +1.3% |
| Trade debts | 44 | €210,389 | €172,836 | -€37,553 | -17.8% |
| Suppliers | 440/4 | €210,389 | €172,836 | -€37,553 | -17.8% |
| Taxes, remuneration and social security | 45 | €50,745 | €34,687 | -€16,057 | -31.6% |
| Taxes | 450/3 | €30,549 | €25,443 | -€5,106 | -16.7% |
| Remuneration and social security | 454/9 | €20,196 | €9,245 | -€10,951 | -54.2% |
| Other amounts payable | 47/48 | €165,829 | €239,539 | +€73,709 | +44.4% |
| Remuneration, social security and pensions | 62 | €65,345 | €69,709 | +€4,364 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,644 | €21,237 | +€3,593 | +20.4% |
| Other operating charges | 640/8 | €11,191 | €7,400 | -€3,792 | -33.9% |
| Gross operating margin | 9900 | €103,967 | €109,950 | +€5,983 | +5.8% |
| Operating profit (loss) | 9901 | €9,786 | €11,603 | +€1,817 | +18.6% |
| Financial income | 75/76B | €187 | €1,626 | +€1,439 | +767.8% |
| Recurring financial income | 75 | €187 | €1,626 | +€1,439 | +767.8% |
| Financial charges | 65/66B | €3,635 | €9,237 | +€5,602 | +154.1% |
| Recurring financial charges | 65 | €3,635 | €9,237 | +€5,602 | +154.1% |
| Profit (loss) for the period before taxes | 9903 | €6,338 | €3,992 | -€2,346 | -37.0% |
| Income taxes | 67/77 | €3,319 | €2,096 | -€1,223 | -36.8% |
| Profit (loss) for the period | 9904 | €3,020 | €1,896 | -€1,124 | -37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,020 | €1,896 | -€1,124 | -37.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.