Ebacin: 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.
Ebacin
Largest movements
- Receivables within one year -€251,580
down €251,580 (-71.5%), from €351,861 to €100,281
of which Other amounts receivable: -€300,588
- Cash -€13,851
down €13,851 (-61.4%), from €22,566 to €8,715
mainly Other debts (-€300,000) and Contributions, distributions and other (-€200,000)
- Other debts -€300,000
down €300,000 (-100%), from €300,000 to €0
- Reserves +€130,474
up €130,474 (+77.9%), from €167,562 to €298,037
of which Distributable reserves: +€130,474
- Debts after one year -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
- Financial income -€125,000
down €125,000 (-27.8%), from €450,000 to €325,000
- Gross operating margin -€17,365
down €17,365 (-44.9%), from €38,679 to €21,314
- Financial charges -€5,357
down €5,357 (-28.6%), from €18,728 to €13,371
- Taxes -€3,016
down €3,016 (-62.3%), from €4,841 to €1,825
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 | €874,279 | €608,848 | -€265,432 | -30.4% |
| Fixed assets | 21/28 | €499,851 | €499,851 | = | 0.0% |
| Financial fixed assets | 28 | €499,851 | €499,851 | = | 0.0% |
| Current assets | 29/58 | €374,428 | €108,996 | -€265,432 | -70.9% |
| Amounts receivable within one year | 40/41 | €351,861 | €100,281 | -€251,580 | -71.5% |
| Trade receivables | 40 | €51,274 | €100,281 | +€49,007 | +95.6% |
| Other amounts receivable | 41 | €300,588 | €0 | -€300,588 | -100% |
| Cash at bank and in hand | 54/58 | €22,566 | €8,715 | -€13,851 | -61.4% |
| Total equity and liabilities | 10/49 | €874,279 | €608,848 | -€265,432 | -30.4% |
| Equity | 10/15 | €267,562 | €398,037 | +€130,474 | +48.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €167,562 | €298,037 | +€130,474 | +77.9% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €157,562 | €288,037 | +€130,474 | +82.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €606,717 | €210,811 | -€395,906 | -65.3% |
| Amounts payable after more than one year | 17 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Financial debts | 170/4 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Amounts payable within one year | 42/48 | €406,717 | €110,811 | -€295,906 | -72.8% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €863 | €3,407 | +€2,545 | +295% |
| Suppliers | 440/4 | €863 | €3,407 | +€2,545 | +295% |
| Taxes, remuneration and social security | 45 | €5,854 | €7,404 | +€1,550 | +26.5% |
| Taxes | 450/3 | €5,854 | €7,404 | +€1,550 | +26.5% |
| Other amounts payable | 47/48 | €300,000 | €0 | -€300,000 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €587 | €644 | +€56 | +9.6% |
| Gross operating margin | 9900 | €38,679 | €21,314 | -€17,365 | -44.9% |
| Operating profit (loss) | 9901 | €38,091 | €20,670 | -€17,421 | -45.7% |
| Financial income | 75/76B | €450,000 | €325,000 | -€125,000 | -27.8% |
| Recurring financial income | 75 | €450,000 | €325,000 | -€125,000 | -27.8% |
| Financial charges | 65/66B | €18,728 | €13,371 | -€5,357 | -28.6% |
| Recurring financial charges | 65 | €18,728 | €13,371 | -€5,357 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €469,363 | €332,299 | -€137,064 | -29.2% |
| Income taxes | 67/77 | €4,841 | €1,825 | -€3,016 | -62.3% |
| Profit (loss) for the period | 9904 | €464,522 | €330,474 | -€134,048 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | €464,522 | €330,474 | -€134,048 | -28.9% |
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 14 October 2026 via checked.be.