Ebbs oder Nix: 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.
Ebbs oder Nix
Largest movements
- Financial fixed assets +€12,500
up €12,500 (+3.3%), from €380,000 to €392,500
- Tangible fixed assets -€11,978
down €11,978 (-17.9%), from €67,001 to €55,023
- Cash -€9,609
down €9,609 (-50.4%), from €19,065 to €9,456
mainly Debts after one year (-€57,594) and Investment in fixed assets (net) (-€18,163)
- Debts after one year -€57,594
down €57,594 (-17.5%), from €329,106 to €271,512
- Reserves +€40,000
up €40,000 (+80.0%), from €50,000 to €90,000
- Tax, wage and social debts +€14,709
up €14,709 (+65.6%), from €22,415 to €37,124
- Trade debts +€7,327
up €7,327 (+134%), from €5,450 to €12,778
- Short-term financial debts -€6,986
down €6,986 (-96.2%), from €7,259 to €272
- Financial charges +€15,036
up €15,036 (+538%), from €2,796 to €17,831
- Financial income +€12,630
up €12,630 (+1,506%), from €839 to €13,469
- Gross operating margin -€2,176
down €2,176 (-2.9%), from €73,940 to €71,764
- Depreciation +€752
up €752 (+4.5%), from €16,889 to €17,641
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €540,620 | €538,354 | -€2,266 | -0.4% |
| Fixed assets | 21/28 | €447,001 | €447,523 | +€522 | +0.1% |
| Tangible fixed assets | 22/27 | €67,001 | €55,023 | -€11,978 | -17.9% |
| Furniture and vehicles | 24 | €67,001 | €55,023 | -€11,978 | -17.9% |
| Financial fixed assets | 28 | €380,000 | €392,500 | +€12,500 | +3.3% |
| Current assets | 29/58 | €93,619 | €90,831 | -€2,788 | -3.0% |
| Amounts receivable within one year | 40/41 | €74,553 | €76,257 | +€1,703 | +2.3% |
| Trade receivables | 40 | €28,647 | - | -€28,647 | |
| Other amounts receivable | 41 | €45,907 | €76,257 | +€30,350 | +66.1% |
| Cash at bank and in hand | 54/58 | €19,065 | €9,456 | -€9,609 | -50.4% |
| Deferred charges and accrued income | 490/1 | - | €5,118 | +€5,118 | |
| Total equity and liabilities | 10/49 | €540,620 | €538,354 | -€2,266 | -0.4% |
| Equity | 10/15 | €61,851 | €99,390 | +€37,539 | +60.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Distributable reserves | 133 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Profit (loss) carried forward | 14 | €8,851 | €6,390 | -€2,461 | -27.8% |
| Amounts payable | 17/49 | €478,769 | €438,964 | -€39,805 | -8.3% |
| Amounts payable after more than one year | 17 | €329,106 | €271,512 | -€57,594 | -17.5% |
| Financial debts | 170/4 | €329,106 | €271,512 | -€57,594 | -17.5% |
| Amounts payable within one year | 42/48 | €149,663 | €167,452 | +€17,789 | +11.9% |
| Current portion of amounts payable after more than one year | 42 | €59,539 | €62,278 | +€2,739 | +4.6% |
| Financial debts | 43 | €7,259 | €272 | -€6,986 | -96.2% |
| Other loans | 439 | €7,259 | €272 | -€6,986 | -96.2% |
| Trade debts | 44 | €5,450 | €12,778 | +€7,327 | +134% |
| Suppliers | 440/4 | €5,450 | €12,778 | +€7,327 | +134% |
| Taxes, remuneration and social security | 45 | €22,415 | €37,124 | +€14,709 | +65.6% |
| Taxes | 450/3 | €22,415 | €37,124 | +€14,709 | +65.6% |
| Other amounts payable | 47/48 | €55,000 | €55,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,889 | €17,641 | +€752 | +4.5% |
| Other operating charges | 640/8 | €507 | €513 | +€6 | +1.2% |
| Gross operating margin | 9900 | €73,940 | €71,764 | -€2,176 | -2.9% |
| Operating profit (loss) | 9901 | €56,544 | €53,610 | -€2,934 | -5.2% |
| Financial income | 75/76B | €839 | €13,469 | +€12,630 | +1,506% |
| Recurring financial income | 75 | €839 | €13,469 | +€12,630 | +1,506% |
| Financial charges | 65/66B | €2,796 | €17,831 | +€15,036 | +538% |
| Recurring financial charges | 65 | €2,796 | €17,831 | +€15,036 | +538% |
| Profit (loss) for the period before taxes | 9903 | €54,587 | €49,248 | -€5,339 | -9.8% |
| Income taxes | 67/77 | €11,796 | €11,709 | -€88 | -0.7% |
| Profit (loss) for the period | 9904 | €42,790 | €37,539 | -€5,252 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,790 | €37,539 | -€5,252 | -12.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.