EBBE3740: 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.
EBBE3740
Largest movements
- Tangible fixed assets -€22,870
down €22,870 (-8.7%), from €263,310 to €240,441
of which Other tangible fixed assets: -€26,366
- Cash -€10,446
down €10,446 (-14.3%), from €73,269 to €62,823
mainly Trade debts (-€46,939) and Investment in fixed assets (net) (-€38,797)
- Trade debts -€46,939
down €46,939 (-56.5%), from €83,072 to €36,133
- Tax, wage and social debts +€16,668
up €16,668 (+42.3%), from €39,433 to €56,101
of which Remuneration and social security: +€8,647
- Current portion of long-term debt -€6,927
down €6,927 (-16.9%), from €40,924 to €33,997
- Gross operating margin +€90,273
up €90,273 (+22.7%), from €397,636 to €487,910
- Staff costs +€87,200
up €87,200 (+26.9%), from €324,011 to €411,211
- Depreciation +€6,319
up €6,319 (+10.6%), from €59,348 to €65,667
- Other operating charges -€5,307
down €5,307 (-57.2%), from €9,278 to €3,972
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 | €413,500 | €378,141 | -€35,359 | -8.6% |
| Fixed assets | 21/28 | €268,907 | €242,037 | -€26,870 | -10.0% |
| Intangible fixed assets | 21 | €5,596 | €1,597 | -€4,000 | -71.5% |
| Tangible fixed assets | 22/27 | €263,310 | €240,441 | -€22,870 | -8.7% |
| Plant, machinery and equipment | 23 | €9,033 | €14,592 | +€5,559 | +61.5% |
| Furniture and vehicles | 24 | €19,844 | €17,782 | -€2,063 | -10.4% |
| Other tangible fixed assets | 26 | €234,433 | €208,067 | -€26,366 | -11.2% |
| Current assets | 29/58 | €144,593 | €136,103 | -€8,489 | -5.9% |
| Stocks and contracts in progress | 3 | €10,015 | €13,367 | +€3,352 | +33.5% |
| Stocks | 30/36 | €10,015 | €13,367 | +€3,352 | +33.5% |
| Amounts receivable within one year | 40/41 | €47,953 | €49,446 | +€1,493 | +3.1% |
| Trade receivables | 40 | €12,787 | €34,280 | +€21,493 | +168% |
| Other amounts receivable | 41 | €35,166 | €15,166 | -€20,000 | -56.9% |
| Cash at bank and in hand | 54/58 | €73,269 | €62,823 | -€10,446 | -14.3% |
| Deferred charges and accrued income | 490/1 | €13,355 | €10,467 | -€2,888 | -21.6% |
| Total equity and liabilities | 10/49 | €413,500 | €378,141 | -€35,359 | -8.6% |
| Equity | 10/15 | €191,677 | €193,830 | +€2,153 | +1.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €141,677 | €143,830 | +€2,153 | +1.5% |
| Distributable reserves | 133 | €141,677 | €143,830 | +€2,153 | +1.5% |
| Amounts payable | 17/49 | €221,822 | €184,310 | -€37,512 | -16.9% |
| Amounts payable after more than one year | 17 | €46,998 | €47,660 | +€662 | +1.4% |
| Financial debts | 170/4 | €46,998 | €47,660 | +€662 | +1.4% |
| Amounts payable within one year | 42/48 | €173,472 | €136,651 | -€36,821 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €40,924 | €33,997 | -€6,927 | -16.9% |
| Trade debts | 44 | €83,072 | €36,133 | -€46,939 | -56.5% |
| Suppliers | 440/4 | €83,072 | €36,133 | -€46,939 | -56.5% |
| Taxes, remuneration and social security | 45 | €39,433 | €56,101 | +€16,668 | +42.3% |
| Taxes | 450/3 | €2,486 | €10,506 | +€8,021 | +323% |
| Remuneration and social security | 454/9 | €36,947 | €45,595 | +€8,647 | +23.4% |
| Other amounts payable | 47/48 | €10,042 | €10,419 | +€377 | +3.8% |
| Accrued charges and deferred income | 492/3 | €1,352 | - | -€1,352 | |
| Remuneration, social security and pensions | 62 | €324,011 | €411,211 | +€87,200 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,348 | €65,667 | +€6,319 | +10.6% |
| Other operating charges | 640/8 | €9,278 | €3,972 | -€5,307 | -57.2% |
| Gross operating margin | 9900 | €397,636 | €487,910 | +€90,273 | +22.7% |
| Operating profit (loss) | 9901 | €4,999 | €7,060 | +€2,061 | +41.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,009 | €4,879 | +€870 | +21.7% |
| Recurring financial charges | 65 | €4,009 | €4,879 | +€870 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €990 | €2,181 | +€1,192 | +120% |
| Income taxes | 67/77 | €200 | €28 | -€171 | -85.8% |
| Profit (loss) for the period | 9904 | €790 | €2,153 | +€1,363 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €790 | €2,153 | +€1,363 | +173% |
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 17 October 2026 via checked.be.