EBB: 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.
EBB
Largest movements
- Receivables after one year -€110,202
down €110,202 (-49.5%), from €222,500 to €112,298
of which Other amounts receivable: -€110,202
- Cash +€98,086
up €98,086 (+12.2%), from €803,304 to €901,390
mainly Receivables after one year (+€110,202) and Other debts (+€87,017)
- Receivables within one year -€31,411
down €31,411 (-7.7%), from €410,024 to €378,612
of which Other amounts receivable: -€41,124
- Other debts +€87,017
up €87,017 (+110%), from €79,371 to €166,388
- Reserves -€83,952
down €83,952 (-9.5%), from €885,998 to €802,045
- Trade debts -€58,181
down €58,181 (-95.9%), from €60,676 to €2,495
- Gross operating margin -€59,923
down €59,923 (-80.1%), from €74,811 to €14,888
- Taxes -€17,006
down €17,006 (-78.3%), from €21,726 to €4,719
- Depreciation +€5,471
up €5,471 (+29.8%), from €18,343 to €23,814
- Financial charges -€3,113
down €3,113 (-30.9%), from €10,073 to €6,960
- Other operating charges +€2,156
up €2,156 (+96.7%), from €2,229 to €4,386
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 | €1,847,412 | €1,804,482 | -€42,930 | -2.3% |
| Fixed assets | 21/28 | €210,886 | €209,479 | -€1,407 | -0.7% |
| Tangible fixed assets | 22/27 | €210,886 | €209,479 | -€1,407 | -0.7% |
| Land and buildings | 22 | €186,901 | €175,625 | -€11,276 | -6.0% |
| Plant, machinery and equipment | 23 | €21,789 | €14,856 | -€6,933 | -31.8% |
| Furniture and vehicles | 24 | €899 | €17,857 | +€16,958 | +1,887% |
| Other tangible fixed assets | 26 | €1,297 | €1,142 | -€156 | -12.0% |
| Current assets | 29/58 | €1,636,526 | €1,595,003 | -€41,522 | -2.5% |
| Amounts receivable after more than one year | 29 | €222,500 | €112,298 | -€110,202 | -49.5% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €222,500 | €112,298 | -€110,202 | -49.5% |
| Amounts receivable within one year | 40/41 | €410,024 | €378,612 | -€31,411 | -7.7% |
| Trade receivables | 40 | €68,364 | €78,077 | +€9,713 | +14.2% |
| Other amounts receivable | 41 | €341,660 | €300,536 | -€41,124 | -12.0% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €803,304 | €901,390 | +€98,086 | +12.2% |
| Deferred charges and accrued income | 490/1 | €698 | €2,703 | +€2,005 | +287% |
| Total equity and liabilities | 10/49 | €1,847,412 | €1,804,482 | -€42,930 | -2.3% |
| Equity | 10/15 | €1,684,150 | €1,603,314 | -€80,836 | -4.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €885,998 | €802,045 | -€83,952 | -9.5% |
| Distributable reserves | 133 | €885,998 | €802,045 | -€83,952 | -9.5% |
| Profit (loss) carried forward | 14 | €778,153 | €781,269 | +€3,116 | +0.4% |
| Amounts payable | 17/49 | €163,262 | €201,168 | +€37,907 | +23.2% |
| Amounts payable within one year | 42/48 | €155,431 | €189,433 | +€34,002 | +21.9% |
| Trade debts | 44 | €60,676 | €2,495 | -€58,181 | -95.9% |
| Suppliers | 440/4 | €60,676 | €2,495 | -€58,181 | -95.9% |
| Taxes, remuneration and social security | 45 | €15,384 | €20,549 | +€5,166 | +33.6% |
| Taxes | 450/3 | €13,726 | €20,549 | +€6,824 | +49.7% |
| Remuneration and social security | 454/9 | €1,658 | €0 | -€1,658 | -100% |
| Other amounts payable | 47/48 | €79,371 | €166,388 | +€87,017 | +110% |
| Accrued charges and deferred income | 492/3 | €7,831 | €11,735 | +€3,905 | +49.9% |
| Non-recurring operating income | 76A | €2,125 | €0 | -€2,125 | -100% |
| Remuneration, social security and pensions | 62 | €651 | €0 | -€651 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,343 | €23,814 | +€5,471 | +29.8% |
| Other operating charges | 640/8 | €2,229 | €4,386 | +€2,156 | +96.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €74,811 | €14,888 | -€59,923 | -80.1% |
| Operating profit (loss) | 9901 | €53,587 | -€13,311 | -€66,899 | |
| Financial income | 75/76B | €26,412 | €28,106 | +€1,695 | +6.4% |
| Recurring financial income | 75 | €26,412 | €28,106 | +€1,695 | +6.4% |
| Financial charges | 65/66B | €10,073 | €6,960 | -€3,113 | -30.9% |
| Recurring financial charges | 65 | €10,073 | €6,960 | -€3,113 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €69,927 | €7,835 | -€62,091 | -88.8% |
| Income taxes | 67/77 | €21,726 | €4,719 | -€17,006 | -78.3% |
| Profit (loss) for the period | 9904 | €48,201 | €3,116 | -€45,085 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,201 | €3,116 | -€45,085 | -93.5% |
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 27 October 2026 via checked.be.