EBC by Fato: 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.
EBC by Fato
Largest movements
- Receivables within one year +€16,068
new in 2025: €16,068
of which Trade receivables: +€15,960
- Tangible fixed assets +€15,994
new in 2025: €15,994
of which Furniture and vehicles: +€11,551
- Cash -€8,081
down €8,081 (-78.2%), from €10,327 to €2,246
mainly Investment in fixed assets (net) (-€17,611) and Receivables within one year (-€16,068)
- Debts after one year +€30,000
new in 2025: €30,000
- Profit (loss) carried forward -€12,849
down €12,849 (-10.8%), from -€118,974 to -€131,823
- Current portion of long-term debt +€7,500
new in 2025: €7,500
- Other debts -€637
down €637 (-1.0%), from €61,765 to €61,128
- Gross operating margin -€7,866
down €7,866 (-300%), from -€2,621 to -€10,488
- Depreciation +€1,617
new in 2025: €1,617
- Other operating charges +€400
new in 2025: €400
- Financial charges +€293
up €293 (+569%), from €52 to €345
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 | €10,327 | €34,525 | +€24,198 | +234% |
| Fixed assets | 21/28 | - | €15,994 | +€15,994 | |
| Tangible fixed assets | 22/27 | - | €15,994 | +€15,994 | |
| Plant, machinery and equipment | 23 | - | €4,443 | +€4,443 | |
| Furniture and vehicles | 24 | - | €11,551 | +€11,551 | |
| Current assets | 29/58 | €10,327 | €18,531 | +€8,204 | +79.4% |
| Amounts receivable within one year | 40/41 | - | €16,068 | +€16,068 | |
| Trade receivables | 40 | - | €15,960 | +€15,960 | |
| Other amounts receivable | 41 | - | €108 | +€108 | |
| Cash at bank and in hand | 54/58 | €10,327 | €2,246 | -€8,081 | -78.2% |
| Deferred charges and accrued income | 490/1 | - | €217 | +€217 | |
| Total equity and liabilities | 10/49 | €10,327 | €34,525 | +€24,198 | +234% |
| Equity | 10/15 | -€51,437 | -€64,286 | -€12,849 | -25.0% |
| Contributions | 10/11 | €62,579 | €62,579 | = | 0.0% |
| Capital | 10 | €62,579 | €62,579 | = | 0.0% |
| Issued capital | 100 | €62,579 | €62,579 | = | 0.0% |
| Reserves | 13 | €4,958 | €4,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Legal reserve | 130 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,974 | -€131,823 | -€12,849 | -10.8% |
| Amounts payable | 17/49 | €61,765 | €98,811 | +€37,047 | +60.0% |
| Amounts payable after more than one year | 17 | - | €30,000 | +€30,000 | |
| Financial debts | 170/4 | - | €30,000 | +€30,000 | |
| Amounts payable within one year | 42/48 | €61,765 | €68,811 | +€7,047 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,500 | +€7,500 | |
| Taxes, remuneration and social security | 45 | - | €184 | +€184 | |
| Taxes | 450/3 | - | €184 | +€184 | |
| Other amounts payable | 47/48 | €61,765 | €61,128 | -€637 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,617 | +€1,617 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€2,621 | -€10,488 | -€7,866 | -300% |
| Operating profit (loss) | 9901 | -€2,621 | -€12,504 | -€9,883 | -377% |
| Financial charges | 65/66B | €52 | €345 | +€293 | +569% |
| Recurring financial charges | 65 | €52 | €345 | +€293 | +569% |
| Profit (loss) for the period before taxes | 9903 | -€2,673 | -€12,849 | -€10,176 | -381% |
| Profit (loss) for the period | 9904 | -€2,673 | -€12,849 | -€10,176 | -381% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,673 | -€12,849 | -€10,176 | -381% |
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 31 October 2026 via checked.be.