EBASS: what changed
Two fiscal 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.
EBASS
Largest movements
- Receivables within one year +€24,109
up €24,109 (+806.1%), from €2,991 to €27,100
of which Trade receivables: +€27,100
- Cash +€8,265
up €8,265 (+1967.7%), from €420 to €8,685
mainly Net result for the year (+€40,969) and Other debts (+€11,390)
- Reserves +€20,000
up €20,000 (+11.8%), from €169,530 to €189,530
- Other debts +€11,390
up €11,390 (+96.7%), from €11,780 to €23,170
- Financial income +€40,000
up €40,000 (+99999950.0%), from €0 to €40,000
of which Non-recurring financial income: +€40,000
- Gross operating margin -€1,747
down €1,747 (-13.6%), from €12,817 to €11,070
- Financial charges -€771
down €771 (-45.3%), from €1,704 to €933
- Taxes +€753
up €753 (+22.8%), from €3,298 to €4,051
- Depreciation -€437
down €437 (-37.4%), from €1,167 to €730
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 | €413,207 | €444,248 | +€31,041 | +7.5% |
| Fixed assets | 21/28 | €406,694 | €405,964 | -€730 | -0.2% |
| Tangible fixed assets | 22/27 | €1,358 | €627 | -€730 | -53.8% |
| Plant, machinery and equipment | 23 | €1,255 | €627 | -€627 | -50.0% |
| Furniture and vehicles | 24 | €103 | - | -€103 | |
| Financial fixed assets | 28 | €405,337 | €405,337 | = | 0.0% |
| Current assets | 29/58 | €6,513 | €38,285 | +€31,771 | +487.8% |
| Amounts receivable within one year | 40/41 | €2,991 | €27,100 | +€24,109 | +806.1% |
| Trade receivables | 40 | - | €27,100 | +€27,100 | |
| Other amounts receivable | 41 | €2,991 | - | -€2,991 | |
| Cash at bank and in hand | 54/58 | €420 | €8,685 | +€8,265 | +1967.7% |
| Deferred charges and accrued income | 490/1 | €3,102 | €2,500 | -€603 | -19.4% |
| Total equity and liabilities | 10/49 | €413,207 | €444,248 | +€31,041 | +7.5% |
| Equity | 10/15 | €395,439 | €416,407 | +€20,969 | +5.3% |
| Contributions | 10/11 | €8,059 | €8,059 | = | 0.0% |
| Reserves | 13 | €169,530 | €189,530 | +€20,000 | +11.8% |
| Distributable reserves | 133 | €169,530 | €189,530 | +€20,000 | +11.8% |
| Profit (loss) carried forward | 14 | €217,849 | €218,818 | +€969 | +0.4% |
| Amounts payable | 17/49 | €17,769 | €27,841 | +€10,072 | +56.7% |
| Amounts payable within one year | 42/48 | €17,769 | €26,970 | +€9,201 | +51.8% |
| Financial debts | 43 | €2,689 | - | -€2,689 | |
| Credit institutions | 430/8 | €2,689 | - | -€2,689 | |
| Taxes, remuneration and social security | 45 | €3,300 | €3,800 | +€500 | +15.2% |
| Taxes | 450/3 | €3,300 | €3,800 | +€500 | +15.2% |
| Other amounts payable | 47/48 | €11,780 | €23,170 | +€11,390 | +96.7% |
| Accrued charges and deferred income | 492/3 | - | €871 | +€871 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,167 | €730 | -€437 | -37.4% |
| Other operating charges | 640/8 | €487 | €875 | +€388 | +79.7% |
| Non-recurring operating charges | 66A | - | €3,512 | +€3,512 | |
| Gross operating margin | 9900 | €12,817 | €11,070 | -€1,747 | -13.6% |
| Operating profit (loss) | 9901 | €11,163 | €5,953 | -€5,210 | -46.7% |
| Financial income | 75/76B | €0 | €40,000 | +€40,000 | +99999950.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Non-recurring financial income | 76B | - | €40,000 | +€40,000 | |
| Financial charges | 65/66B | €1,704 | €933 | -€771 | -45.3% |
| Recurring financial charges | 65 | €1,704 | €933 | -€771 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | €9,459 | €45,020 | +€35,561 | +375.9% |
| Income taxes | 67/77 | €3,298 | €4,051 | +€753 | +22.8% |
| Profit (loss) for the period | 9904 | €6,161 | €40,969 | +€34,808 | +565.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,161 | €40,969 | +€34,808 | +565.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.