EBAIA MANAGEMENT: 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.
EBAIA MANAGEMENT
Largest movements
- Receivables within one year -€6,050
no longer reported in 2025 (was €6,050)
- Cash -€338
no longer reported in 2025 (was €338)
mainly Other debts (-€4,594) and Trade debts (-€1,065)
- Other debts -€4,594
down €4,594 (-21.6%), from €21,251 to €16,657
- Trade debts -€1,065
no longer reported in 2025 (was €1,065)
- Profit (loss) carried forward -€729
down €729 (-2.4%), from -€30,188 to -€30,917
- Depreciation -€4,032
no longer reported in 2025 (was €4,032)
- Gross operating margin +€400
up €400 (+35.4%), from -€1,129 to -€729
- Financial charges -€181
no longer reported in 2025 (was €181)
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 | €6,388 | - | -€6,388 | |
| Current assets | 29/58 | €6,388 | - | -€6,388 | |
| Amounts receivable within one year | 40/41 | €6,050 | - | -€6,050 | |
| Trade receivables | 40 | €6,050 | - | -€6,050 | |
| Cash at bank and in hand | 54/58 | €338 | - | -€338 | |
| Total equity and liabilities | 10/49 | €6,388 | €0 | -€6,388 | -100% |
| Equity | 10/15 | -€15,928 | -€16,657 | -€729 | -4.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| 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 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,188 | -€30,917 | -€729 | -2.4% |
| Amounts payable | 17/49 | €22,316 | €16,657 | -€5,659 | -25.4% |
| Amounts payable within one year | 42/48 | €22,316 | €16,657 | -€5,659 | -25.4% |
| Trade debts | 44 | €1,065 | - | -€1,065 | |
| Suppliers | 440/4 | €1,065 | - | -€1,065 | |
| Other amounts payable | 47/48 | €21,251 | €16,657 | -€4,594 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,032 | - | -€4,032 | |
| Gross operating margin | 9900 | -€1,129 | -€729 | +€400 | +35.4% |
| Operating profit (loss) | 9901 | -€5,161 | -€729 | +€4,432 | +85.9% |
| Financial charges | 65/66B | €181 | - | -€181 | |
| Recurring financial charges | 65 | €181 | - | -€181 | |
| Profit (loss) for the period before taxes | 9903 | -€5,342 | -€729 | +€4,613 | +86.4% |
| Profit (loss) for the period | 9904 | -€5,342 | -€729 | +€4,613 | +86.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,342 | -€729 | +€4,613 | +86.4% |
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.