EBB CONSULT: 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.
EBB CONSULT
Largest movements
- Tangible fixed assets +€283,913
up €283,913 (+42.7%), from €664,564 to €948,477
of which Leasing and similar rights: +€622,500
- Receivables within one year -€221,892
down €221,892 (-32.0%), from €692,914 to €471,022
of which Trade receivables: -€172,000
- Receivables after one year -€218,024
down €218,024 (-14.3%), from €1.5m to €1.3m
- Cash -€170,940
down €170,940 (-22.0%), from €777,840 to €606,901
mainly Contributions, distributions and other (-€689,000) and Investment in fixed assets (net) (-€346,561)
- Reserves -€646,500
down €646,500 (-22.0%), from €2.9m to €2.3m
- Tax, wage and social debts +€319,866
up €319,866 (+615.1%), from €52,005 to €371,872
- Other debts +€43,932
new in 2026: €43,932
- Gross operating margin -€150,279
down €150,279 (-59.6%), from €252,303 to €102,024
- Taxes -€61,067
down €61,067 (-77.8%), from €78,495 to €17,428
- Depreciation +€32,107
up €32,107 (+105.1%), from €30,541 to €62,648
- Financial income -€9,536
down €9,536 (-28.9%), from €33,016 to €23,480
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,667,047 | €3,354,537 | -€312,510 | -8.5% |
| Fixed assets | 21/28 | €664,564 | €948,477 | +€283,913 | +42.7% |
| Tangible fixed assets | 22/27 | €664,564 | €948,477 | +€283,913 | +42.7% |
| Land and buildings | 22 | - | €307,200 | +€307,200 | |
| Furniture and vehicles | 24 | - | €721 | +€721 | |
| Leasing and similar rights | 25 | - | €622,500 | +€622,500 | |
| Other tangible fixed assets | 26 | €664,564 | €18,056 | -€646,508 | -97.3% |
| Current assets | 29/58 | €3,002,483 | €2,406,059 | -€596,423 | -19.9% |
| Amounts receivable after more than one year | 29 | €1,526,167 | €1,308,143 | -€218,024 | -14.3% |
| Other amounts receivable | 291 | €1,526,167 | €1,308,143 | -€218,024 | -14.3% |
| Amounts receivable within one year | 40/41 | €692,914 | €471,022 | -€221,892 | -32.0% |
| Trade receivables | 40 | €172,000 | - | -€172,000 | |
| Other amounts receivable | 41 | €520,914 | €471,022 | -€49,892 | -9.6% |
| Cash at bank and in hand | 54/58 | €777,840 | €606,901 | -€170,940 | -22.0% |
| Deferred charges and accrued income | 490/1 | €5,561 | €19,993 | +€14,432 | +259.5% |
| Total equity and liabilities | 10/49 | €3,667,047 | €3,354,537 | -€312,510 | -8.5% |
| Equity | 10/15 | €2,984,919 | €2,338,733 | -€646,187 | -21.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €2,934,000 | €2,287,500 | -€646,500 | -22.0% |
| Distributable reserves | 133 | €2,934,000 | €2,287,500 | -€646,500 | -22.0% |
| Profit (loss) carried forward | 14 | €919 | €1,233 | +€313 | +34.1% |
| Amounts payable | 17/49 | €682,127 | €1,015,804 | +€333,676 | +48.9% |
| Amounts payable after more than one year | 17 | €600,000 | €570,000 | -€30,000 | -5.0% |
| Financial debts | 170/4 | €600,000 | €570,000 | -€30,000 | -5.0% |
| Amounts payable within one year | 42/48 | €82,127 | €445,804 | +€363,676 | +442.8% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €122 | - | -€122 | |
| Suppliers | 440/4 | €122 | - | -€122 | |
| Taxes, remuneration and social security | 45 | €52,005 | €371,872 | +€319,866 | +615.1% |
| Taxes | 450/3 | €52,005 | €371,872 | +€319,866 | +615.1% |
| Other amounts payable | 47/48 | - | €43,932 | +€43,932 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,541 | €62,648 | +€32,107 | +105.1% |
| Other operating charges | 640/8 | €4,010 | €2,552 | -€1,458 | -36.4% |
| Gross operating margin | 9900 | €252,303 | €102,024 | -€150,279 | -59.6% |
| Operating profit (loss) | 9901 | €217,752 | €36,824 | -€180,928 | -83.1% |
| Financial income | 75/76B | €33,016 | €23,480 | -€9,536 | -28.9% |
| Recurring financial income | 75 | €33,016 | €23,480 | -€9,536 | -28.9% |
| Financial charges | 65/66B | €116 | €63 | -€54 | -46.1% |
| Recurring financial charges | 65 | €116 | €63 | -€54 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €250,652 | €60,242 | -€190,410 | -76.0% |
| Income taxes | 67/77 | €78,495 | €17,428 | -€61,067 | -77.8% |
| Profit (loss) for the period | 9904 | €172,157 | €42,813 | -€129,344 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €172,157 | €42,813 | -€129,344 | -75.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.