EBEN & ASSOCIATE: 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.
EBEN & ASSOCIATE
Largest movements
- Receivables within one year -€35,216
down €35,216 (-65.5%), from €53,747 to €18,531
of which Trade receivables: -€21,673
- Tangible fixed assets -€8,866
down €8,866 (-6.0%), from €148,466 to €139,599
- Cash -€6,837
down €6,837 (-89.4%), from €7,647 to €810
mainly Tax, wage and social debts (-€29,583) and Net result for the year (-€16,423)
- Tax, wage and social debts -€29,583
down €29,583 (-77.1%), from €38,352 to €8,769
- Reserves -€16,423
down €16,423 (-30.9%), from €53,154 to €36,732
- Debts after one year -€6,965
down €6,965 (-9.4%), from €73,805 to €66,840
- Advances received +€4,167
new in 2024: €4,167
- Gross operating margin -€35,085
down €35,085, from €31,356 to -€3,729
- Taxes -€8,338
down €8,338 (-97.5%), from €8,554 to €216
- Other operating charges -€4,769
down €4,769 (-73.2%), from €6,516 to €1,747
- Financial income -€1,031
down €1,031 (-78.5%), from €1,313 to €282
- Depreciation +€559
up €559 (+6.7%), from €8,308 to €8,866
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 | €209,861 | €160,055 | -€49,806 | -23.7% |
| Fixed assets | 21/28 | €148,466 | €139,599 | -€8,866 | -6.0% |
| Tangible fixed assets | 22/27 | €148,466 | €139,599 | -€8,866 | -6.0% |
| Land and buildings | 22 | €129,645 | €125,438 | -€4,208 | -3.2% |
| Plant, machinery and equipment | 23 | €9,326 | €6,952 | -€2,374 | -25.5% |
| Furniture and vehicles | 24 | €9,495 | €7,210 | -€2,285 | -24.1% |
| Current assets | 29/58 | €61,395 | €20,455 | -€40,939 | -66.7% |
| Amounts receivable within one year | 40/41 | €53,747 | €18,531 | -€35,216 | -65.5% |
| Trade receivables | 40 | €23,516 | €1,842 | -€21,673 | -92.2% |
| Other amounts receivable | 41 | €30,232 | €16,689 | -€13,543 | -44.8% |
| Cash at bank and in hand | 54/58 | €7,647 | €810 | -€6,837 | -89.4% |
| Deferred charges and accrued income | 490/1 | - | €1,114 | +€1,114 | |
| Total equity and liabilities | 10/49 | €209,861 | €160,055 | -€49,806 | -23.7% |
| Equity | 10/15 | €58,154 | €41,732 | -€16,423 | -28.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,154 | €36,732 | -€16,423 | -30.9% |
| Distributable reserves | 133 | €53,154 | €36,732 | -€16,423 | -30.9% |
| Amounts payable | 17/49 | €151,707 | €118,323 | -€33,383 | -22.0% |
| Amounts payable after more than one year | 17 | €73,805 | €66,840 | -€6,965 | -9.4% |
| Financial debts | 170/4 | €73,805 | €66,840 | -€6,965 | -9.4% |
| Amounts payable within one year | 42/48 | €77,901 | €51,483 | -€26,418 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €6,850 | €6,965 | +€115 | +1.7% |
| Trade debts | 44 | €12,585 | €11,468 | -€1,117 | -8.9% |
| Suppliers | 440/4 | €12,585 | €11,468 | -€1,117 | -8.9% |
| Advances received on contracts in progress | 46 | - | €4,167 | +€4,167 | |
| Taxes, remuneration and social security | 45 | €38,352 | €8,769 | -€29,583 | -77.1% |
| Taxes | 450/3 | €38,352 | €8,769 | -€29,583 | -77.1% |
| Other amounts payable | 47/48 | €20,114 | €20,114 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,308 | €8,866 | +€559 | +6.7% |
| Other operating charges | 640/8 | €6,516 | €1,747 | -€4,769 | -73.2% |
| Gross operating margin | 9900 | €31,356 | -€3,729 | -€35,085 | |
| Operating profit (loss) | 9901 | €16,532 | -€14,343 | -€30,875 | |
| Financial income | 75/76B | €1,313 | €282 | -€1,031 | -78.5% |
| Recurring financial income | 75 | €1,313 | €282 | -€1,031 | -78.5% |
| Financial charges | 65/66B | €2,445 | €2,146 | -€299 | -12.2% |
| Recurring financial charges | 65 | €2,445 | €2,146 | -€299 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €15,400 | -€16,207 | -€31,606 | |
| Income taxes | 67/77 | €8,554 | €216 | -€8,338 | -97.5% |
| Profit (loss) for the period | 9904 | €6,846 | -€16,423 | -€23,268 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,846 | -€16,423 | -€23,268 |
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 4 October 2026 via checked.be.