ebenist: 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.
ebenist
Largest movements
- Receivables within one year +€1,696
up €1,696 (+132%), from €1,285 to €2,980
of which Trade receivables: +€2,980
- Tangible fixed assets +€1,450
new in 2025: €1,450
- Cash -€1,369
down €1,369 (-92.4%), from €1,481 to €112
mainly Receivables within one year (-€1,696) and Investment in fixed assets (net) (-€1,665)
- Deferred charges and accrued income -€771
down €771 (-96.3%), from €801 to €30
- Tax, wage and social debts +€1,549
new in 2025: €1,549
- Profit (loss) carried forward -€772
down €772 (-37.5%), from -€2,056 to -€2,828
- Trade debts +€241
up €241 (+15.5%), from €1,555 to €1,797
- Gross operating margin +€1,652
up €1,652, from -€1,533 to €119
- Depreciation +€215
new in 2025: €215
- Other operating charges +€104
up €104 (+23.0%), from €453 to €557
- Financial charges +€40
up €40 (+25.8%), from €153 to €193
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 | €3,566 | €4,573 | +€1,006 | +28.2% |
| Fixed assets | 21/28 | - | €1,450 | +€1,450 | |
| Tangible fixed assets | 22/27 | - | €1,450 | +€1,450 | |
| Plant, machinery and equipment | 23 | - | €1,450 | +€1,450 | |
| Current assets | 29/58 | €3,566 | €3,123 | -€443 | -12.4% |
| Amounts receivable within one year | 40/41 | €1,285 | €2,980 | +€1,696 | +132% |
| Trade receivables | 40 | - | €2,980 | +€2,980 | |
| Other amounts receivable | 41 | €1,285 | €0 | -€1,285 | -100% |
| Cash at bank and in hand | 54/58 | €1,481 | €112 | -€1,369 | -92.4% |
| Deferred charges and accrued income | 490/1 | €801 | €30 | -€771 | -96.3% |
| Total equity and liabilities | 10/49 | €3,566 | €4,573 | +€1,006 | +28.2% |
| Equity | 10/15 | €444 | -€328 | -€772 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,056 | -€2,828 | -€772 | -37.5% |
| Amounts payable | 17/49 | €3,122 | €4,900 | +€1,778 | +56.9% |
| Amounts payable within one year | 42/48 | €3,122 | €4,900 | +€1,778 | +56.9% |
| Trade debts | 44 | €1,555 | €1,797 | +€241 | +15.5% |
| Suppliers | 440/4 | €1,555 | €1,797 | +€241 | +15.5% |
| Taxes, remuneration and social security | 45 | - | €1,549 | +€1,549 | |
| Taxes | 450/3 | - | €1,549 | +€1,549 | |
| Other amounts payable | 47/48 | €1,567 | €1,554 | -€13 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €215 | +€215 | |
| Other operating charges | 640/8 | €453 | €557 | +€104 | +23.0% |
| Gross operating margin | 9900 | -€1,533 | €119 | +€1,652 | |
| Operating profit (loss) | 9901 | -€1,986 | -€654 | +€1,332 | +67.1% |
| Financial income | 75/76B | €83 | €75 | -€8 | -10.1% |
| Recurring financial income | 75 | €83 | €75 | -€8 | -10.1% |
| Financial charges | 65/66B | €153 | €193 | +€40 | +25.8% |
| Recurring financial charges | 65 | €153 | €193 | +€40 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,056 | -€772 | +€1,284 | +62.5% |
| Profit (loss) for the period | 9904 | -€2,056 | -€772 | +€1,284 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,056 | -€772 | +€1,284 | +62.5% |
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 15 October 2026 via checked.be.