EBENEZER: 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.
EBENEZER
Largest movements
- Cash -€6,670
down €6,670 (-78.0%), from €8,549 to €1,879
mainly Other debts (-€10,522) and Stocks and contracts (-€5,486)
- Stocks and contracts +€5,486
up €5,486 (+1097.2%), from €500 to €5,986
- Tangible fixed assets -€2,099
down €2,099 (-22.4%), from €9,362 to €7,263
- Other debts -€10,522
down €10,522 (-76.3%), from €13,787 to €3,265
- Profit (loss) carried forward +€4,002
up €4,002 (+1110.2%), from €361 to €4,363
- Trade debts +€2,410
up €2,410 (+151.1%), from €1,595 to €4,005
- Tax, wage and social debts +€828
up €828 (+58.4%), from €1,419 to €2,247
- Gross operating margin +€5,815
up €5,815 (+220.6%), from €2,636 to €8,451
- Depreciation +€1,676
up €1,676 (+395.7%), from €423 to €2,099
- Taxes +€1,192
up €1,192 (+226.1%), from €527 to €1,719
- Financial charges -€111
down €111 (-41.9%), from €264 to €154
- Other operating charges +€89
up €89 (+23.0%), from €387 to €477
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.
Cash bridge derived
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 | €19,161 | €15,880 | -€3,282 | -17.1% |
| Fixed assets | 21/28 | €9,362 | €7,263 | -€2,099 | -22.4% |
| Tangible fixed assets | 22/27 | €9,362 | €7,263 | -€2,099 | -22.4% |
| Furniture and vehicles | 24 | €9,362 | €7,263 | -€2,099 | -22.4% |
| Current assets | 29/58 | €9,799 | €8,617 | -€1,182 | -12.1% |
| Stocks and contracts in progress | 3 | €500 | €5,986 | +€5,486 | +1097.2% |
| Stocks | 30/36 | €500 | €5,986 | +€5,486 | +1097.2% |
| Amounts receivable within one year | 40/41 | €750 | €561 | -€189 | -25.3% |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €250 | €561 | +€311 | +124.1% |
| Cash at bank and in hand | 54/58 | €8,549 | €1,879 | -€6,670 | -78.0% |
| Deferred charges and accrued income | 490/1 | - | €191 | +€191 | |
| Total equity and liabilities | 10/49 | €19,161 | €15,880 | -€3,282 | -17.1% |
| Equity | 10/15 | €2,361 | €6,363 | +€4,002 | +169.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €361 | €4,363 | +€4,002 | +1110.2% |
| Amounts payable | 17/49 | €16,801 | €9,517 | -€7,284 | -43.4% |
| Amounts payable within one year | 42/48 | €16,801 | €9,517 | -€7,284 | -43.4% |
| Trade debts | 44 | €1,595 | €4,005 | +€2,410 | +151.1% |
| Suppliers | 440/4 | €1,595 | €4,005 | +€2,410 | +151.1% |
| Taxes, remuneration and social security | 45 | €1,419 | €2,247 | +€828 | +58.4% |
| Taxes | 450/3 | €1,419 | €2,247 | +€828 | +58.4% |
| Other amounts payable | 47/48 | €13,787 | €3,265 | -€10,522 | -76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €2,099 | +€1,676 | +395.7% |
| Other operating charges | 640/8 | €387 | €477 | +€89 | +23.0% |
| Gross operating margin | 9900 | €2,636 | €8,451 | +€5,815 | +220.6% |
| Operating profit (loss) | 9901 | €1,825 | €5,875 | +€4,050 | +221.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €264 | €154 | -€111 | -41.9% |
| Recurring financial charges | 65 | €264 | €154 | -€111 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €1,561 | €5,722 | +€4,161 | +266.6% |
| Income taxes | 67/77 | €527 | €1,719 | +€1,192 | +226.1% |
| Profit (loss) for the period | 9904 | €1,033 | €4,002 | +€2,969 | +287.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,033 | €4,002 | +€2,969 | +287.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.