EBEA: 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.
EBEA
Largest movements
- Cash +€5,299
up €5,299 (+8.3%), from €63,669 to €68,968
mainly Depreciation (+€3,774) and Net result for the year (+€1,466)
- Tangible fixed assets -€3,774
down €3,774 (-3.7%), from €102,175 to €98,401
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€190
down €190 (-4.8%), from €3,964 to €3,774
- Gross operating margin +€137
up €137 (+1.8%), from €7,552 to €7,689
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.
Cash bridge derived
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 | €166,347 | €167,880 | +€1,533 | +0.9% |
| Fixed assets | 21/28 | €102,175 | €98,401 | -€3,774 | -3.7% |
| Tangible fixed assets | 22/27 | €102,175 | €98,401 | -€3,774 | -3.7% |
| Land and buildings | 22 | €102,175 | €98,401 | -€3,774 | -3.7% |
| Current assets | 29/58 | €64,172 | €69,479 | +€5,307 | +8.3% |
| Cash at bank and in hand | 54/58 | €63,669 | €68,968 | +€5,299 | +8.3% |
| Deferred charges and accrued income | 490/1 | €503 | €511 | +€8 | +1.6% |
| Total equity and liabilities | 10/49 | €166,347 | €167,880 | +€1,533 | +0.9% |
| Equity | 10/15 | €101,619 | €103,085 | +€1,466 | +1.4% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €8,500 | €8,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,500 | €8,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,119 | €9,585 | +€1,466 | +18.1% |
| Amounts payable | 17/49 | €64,728 | €64,795 | +€67 | +0.1% |
| Amounts payable after more than one year | 17 | €63,898 | €63,898 | = | 0.0% |
| Financial debts | 170/4 | €63,898 | €63,898 | = | 0.0% |
| Amounts payable within one year | 42/48 | €830 | €897 | +€67 | +8.1% |
| Trade debts | 44 | €277 | €277 | = | 0.0% |
| Suppliers | 440/4 | €277 | €277 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €467 | €534 | +€67 | +14.3% |
| Taxes | 450/3 | €467 | €534 | +€67 | +14.3% |
| Other amounts payable | 47/48 | €86 | €86 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,964 | €3,774 | -€190 | -4.8% |
| Other operating charges | 640/8 | €1,629 | €1,682 | +€53 | +3.3% |
| Gross operating margin | 9900 | €7,552 | €7,689 | +€137 | +1.8% |
| Operating profit (loss) | 9901 | €1,959 | €2,233 | +€274 | +14.0% |
| Financial charges | 65/66B | €210 | €233 | +€23 | +11.0% |
| Recurring financial charges | 65 | €210 | €233 | +€23 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €1,749 | €2,000 | +€251 | +14.4% |
| Income taxes | 67/77 | €571 | €534 | -€37 | -6.5% |
| Profit (loss) for the period | 9904 | €1,178 | €1,466 | +€288 | +24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,178 | €1,466 | +€288 | +24.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.