EBANISTA: 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.
EBANISTA
Largest movements
- Deferred charges and accrued income -€50,893
down €50,893 (-53.0%), from €96,000 to €45,107
- Receivables within one year +€41,698
up €41,698 (+119%), from €35,116 to €76,814
of which Trade receivables: +€41,443
- Tangible fixed assets +€38,275
up €38,275 (+6.3%), from €606,354 to €644,629
of which Land and buildings: +€48,640
- Stocks and contracts +€20,000
up €20,000 (+6.6%), from €302,502 to €322,502
of which Contracts in progress: +€20,000
- Tax, wage and social debts +€13,271
up €13,271 (+377%), from €3,524 to €16,796
- Other debts +€12,238
up €12,238 (+1.9%), from €629,530 to €641,768
- Debts after one year +€12,035
up €12,035 (+7.2%), from €166,634 to €178,670
- Other operating charges +€4,745
up €4,745 (+125%), from €3,781 to €8,525
- Gross operating margin -€3,400
down €3,400 (-4.8%), from €70,840 to €67,441
- Depreciation -€2,440
down €2,440 (-4.3%), from €57,028 to €54,588
- Financial charges -€1,663
down €1,663 (-19.4%), from €8,574 to €6,911
- Taxes -€900
no longer reported in 2025 (was €900)
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 | €1,044,275 | €1,094,047 | +€49,772 | +4.8% |
| Fixed assets | 21/28 | €610,354 | €648,629 | +€38,275 | +6.3% |
| Tangible fixed assets | 22/27 | €606,354 | €644,629 | +€38,275 | +6.3% |
| Land and buildings | 22 | €561,212 | €609,852 | +€48,640 | +8.7% |
| Plant, machinery and equipment | 23 | €27,161 | €19,650 | -€7,511 | -27.7% |
| Furniture and vehicles | 24 | €17,981 | €15,127 | -€2,854 | -15.9% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €433,922 | €445,419 | +€11,497 | +2.6% |
| Stocks and contracts in progress | 3 | €302,502 | €322,502 | +€20,000 | +6.6% |
| Stocks | 30/36 | €302,502 | €302,502 | = | 0.0% |
| Contracts in progress | 37 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €35,116 | €76,814 | +€41,698 | +119% |
| Trade receivables | 40 | €34,065 | €75,507 | +€41,443 | +122% |
| Other amounts receivable | 41 | €1,051 | €1,307 | +€255 | +24.3% |
| Cash at bank and in hand | 54/58 | €304 | €995 | +€691 | +228% |
| Deferred charges and accrued income | 490/1 | €96,000 | €45,107 | -€50,893 | -53.0% |
| Total equity and liabilities | 10/49 | €1,044,275 | €1,094,047 | +€49,772 | +4.8% |
| Equity | 10/15 | €120,631 | €118,049 | -€2,581 | -2.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €101,631 | €101,631 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €99,731 | €99,731 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,581 | -€2,581 | |
| Amounts payable | 17/49 | €923,645 | €975,998 | +€52,353 | +5.7% |
| Amounts payable after more than one year | 17 | €166,634 | €178,670 | +€12,035 | +7.2% |
| Financial debts | 170/4 | €166,634 | €178,670 | +€12,035 | +7.2% |
| Amounts payable within one year | 42/48 | €757,011 | €797,329 | +€40,318 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €31,549 | €32,069 | +€520 | +1.6% |
| Financial debts | 43 | €39,971 | €43,469 | +€3,498 | +8.8% |
| Credit institutions | 430/8 | €39,971 | €43,469 | +€3,498 | +8.8% |
| Trade debts | 44 | €52,436 | €63,227 | +€10,791 | +20.6% |
| Suppliers | 440/4 | €52,436 | €63,227 | +€10,791 | +20.6% |
| Taxes, remuneration and social security | 45 | €3,524 | €16,796 | +€13,271 | +377% |
| Taxes | 450/3 | €3,524 | €16,796 | +€13,271 | +377% |
| Other amounts payable | 47/48 | €629,530 | €641,768 | +€12,238 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,028 | €54,588 | -€2,440 | -4.3% |
| Other operating charges | 640/8 | €3,781 | €8,525 | +€4,745 | +125% |
| Gross operating margin | 9900 | €70,840 | €67,441 | -€3,400 | -4.8% |
| Operating profit (loss) | 9901 | €10,032 | €4,328 | -€5,705 | -56.9% |
| Financial income | 75/76B | €0 | €2 | +€2 | +2,683% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +2,683% |
| Financial charges | 65/66B | €8,574 | €6,911 | -€1,663 | -19.4% |
| Recurring financial charges | 65 | €8,574 | €6,911 | -€1,663 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €1,458 | -€2,581 | -€4,040 | |
| Income taxes | 67/77 | €900 | - | -€900 | |
| Profit (loss) for the period | 9904 | €558 | -€2,581 | -€3,140 | |
| Profit (loss) for the period to be appropriated | 9905 | €558 | -€2,581 | -€3,140 |
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 19 October 2026 via checked.be.