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EBA INTERNATIONAL: 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.

What changed

EBA INTERNATIONAL

BE 0657.811.339
NACE 46.190, Agents in non-specialised wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€10,704
2024 · €230-€10,934
Equity
-€21,605
2024 · -€10,900-€10,704
Cash
€34,894
2024 · €6,787+€28,106
Balance sheet total
€90,747
2024 · €115,178-€24,431

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€52,375

    down €52,375 (-48.5%), from €107,903 to €55,528

    of which Trade receivables: -€52,370

  • Cash +€28,106

    up €28,106 (+414%), from €6,787 to €34,894

    mainly Receivables within one year (+€52,375) and Other debts (+€2,600)

Equity and liabilities
  • Trade debts -€13,442

    down €13,442 (-14.2%), from €94,596 to €81,154

  • Profit (loss) carried forward -€10,704

    down €10,704 (-89.9%), from -€11,900 to -€22,605

  • Tax, wage and social debts -€2,885

    down €2,885 (-31.5%), from €9,163 to €6,278

    of which Taxes: -€2,885

  • Other debts +€2,600

    up €2,600 (+11.6%), from €22,320 to €24,920

Income statement
  • Gross operating margin -€10,195

    down €10,195, from €4,187 to -€6,008

  • Other operating charges +€1,584

    up €1,584 (+218%), from €727 to €2,311

  • Financial charges -€1,492

    down €1,492 (-73.1%), from €2,042 to €550

  • Staff costs +€1,336

    up €1,336 (+388%), from €344 to €1,680

  • Taxes -€681

    no longer reported in 2025 (was €681)

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €230
Gross operating margin -€10,195
Staff costs -€1,336
Other operating charges -€1,584
Financial income +€8
Financial charges +€1,492
Taxes +€681
Result 2025 -€10,704
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€28,106
Investment €0
Financing €0
Cash 2024 €6,787
Net result for the year -€10,704
Depreciation +€163
Receivables within one year +€52,375
Trade debts -€13,442
Tax, wage and social debts -€2,885
Other debts +€2,600
Cash 2025 €34,894
brings cash intakes cash out
Every line side by side 34 lines
Line Code 2024 2025 Change %
Total assets 20/58 €115,178 €90,747 -€24,431 -21.2%
Fixed assets 21/28 €488 €325 -€163 -33.3%
Tangible fixed assets 22/27 €488 €325 -€163 -33.3%
Plant, machinery and equipment 23 €488 €325 -€163 -33.3%
Current assets 29/58 €114,690 €90,422 -€24,268 -21.2%
Amounts receivable within one year 40/41 €107,903 €55,528 -€52,375 -48.5%
Trade receivables 40 €107,352 €54,982 -€52,370 -48.8%
Other amounts receivable 41 €551 €546 -€5 -0.8%
Cash at bank and in hand 54/58 €6,787 €34,894 +€28,106 +414%
Total equity and liabilities 10/49 €115,178 €90,747 -€24,431 -21.2%
Equity 10/15 -€10,900 -€21,605 -€10,704 -98.2%
Contributions 10/11 €1,000 €1,000 = 0.0%
Profit (loss) carried forward 14 -€11,900 -€22,605 -€10,704 -89.9%
Amounts payable 17/49 €126,078 €112,351 -€13,727 -10.9%
Amounts payable within one year 42/48 €126,078 €112,351 -€13,727 -10.9%
Trade debts 44 €94,596 €81,154 -€13,442 -14.2%
Suppliers 440/4 €94,596 €81,154 -€13,442 -14.2%
Taxes, remuneration and social security 45 €9,163 €6,278 -€2,885 -31.5%
Taxes 450/3 €5,662 €2,777 -€2,885 -50.9%
Remuneration and social security 454/9 €3,501 €3,501 = 0.0%
Other amounts payable 47/48 €22,320 €24,920 +€2,600 +11.6%
Remuneration, social security and pensions 62 €344 €1,680 +€1,336 +388%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €163 €163 = 0.0%
Other operating charges 640/8 €727 €2,311 +€1,584 +218%
Gross operating margin 9900 €4,187 -€6,008 -€10,195
Operating profit (loss) 9901 €2,953 -€10,162 -€13,115
Financial income 75/76B - €8 +€8
Recurring financial income 75 - €8 +€8
Financial charges 65/66B €2,042 €550 -€1,492 -73.1%
Recurring financial charges 65 €2,042 €550 -€1,492 -73.1%
Profit (loss) for the period before taxes 9903 €911 -€10,704 -€11,615
Income taxes 67/77 €681 - -€681
Profit (loss) for the period 9904 €230 -€10,704 -€10,934
Profit (loss) for the period to be appropriated 9905 €230 -€10,704 -€10,934

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 18 October 2026 via checked.be.