EBENIUS: 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.
EBENIUS
Largest movements
- Receivables within one year -€22,304
down €22,304 (-16.2%), from €137,340 to €115,036
of which Trade receivables: -€22,174
- Cash +€3,199
up €3,199 (+242.5%), from €1,319 to €4,518
mainly Receivables within one year (+€22,304) and Depreciation (+€2,499)
- Tangible fixed assets -€2,499
down €2,499 (-12.1%), from €20,630 to €18,131
of which Land and buildings: -€1,598
- Profit (loss) carried forward -€9,442
down €9,442 (-3.7%), from -€257,786 to -€267,228
- Other debts -€8,685
down €8,685 (-2.6%), from €337,700 to €329,015
- Trade debts -€5,029
down €5,029 (-84.8%), from €5,933 to €904
- Purchases and services -€30,725
down €30,725 (-24.7%), from €124,474 to €93,749
- Turnover -€16,602
down €16,602 (-15.8%), from €104,761 to €88,159
- Gross operating margin +€14,123
up €14,123 (+71.6%), from -€19,713 to -€5,590
- Depreciation -€9,088
down €9,088 (-78.4%), from €11,587 to €2,499
- Financial charges -€3,520
down €3,520 (-93.3%), from €3,773 to €253
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 | €160,789 | €137,685 | -€23,104 | -14.4% |
| Fixed assets | 21/28 | €22,130 | €18,131 | -€3,999 | -18.1% |
| Tangible fixed assets | 22/27 | €20,630 | €18,131 | -€2,499 | -12.1% |
| Land and buildings | 22 | €18,847 | €17,249 | -€1,598 | -8.5% |
| Plant, machinery and equipment | 23 | €1,783 | €882 | -€901 | -50.5% |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €138,659 | €119,554 | -€19,105 | -13.8% |
| Amounts receivable within one year | 40/41 | €137,340 | €115,036 | -€22,304 | -16.2% |
| Trade receivables | 40 | €136,932 | €114,758 | -€22,174 | -16.2% |
| Other amounts receivable | 41 | €408 | €278 | -€130 | -31.9% |
| Cash at bank and in hand | 54/58 | €1,319 | €4,518 | +€3,199 | +242.5% |
| Total equity and liabilities | 10/49 | €160,789 | €137,685 | -€23,104 | -14.4% |
| Equity | 10/15 | -€183,418 | -€192,860 | -€9,442 | -5.1% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€257,786 | -€267,228 | -€9,442 | -3.7% |
| Amounts payable | 17/49 | €344,207 | €330,545 | -€13,662 | -4.0% |
| Amounts payable within one year | 42/48 | €344,207 | €330,545 | -€13,662 | -4.0% |
| Trade debts | 44 | €5,933 | €904 | -€5,029 | -84.8% |
| Suppliers | 440/4 | €5,933 | €904 | -€5,029 | -84.8% |
| Taxes, remuneration and social security | 45 | €574 | €626 | +€52 | +9.1% |
| Taxes | 450/3 | €574 | €626 | +€52 | +9.1% |
| Other amounts payable | 47/48 | €337,700 | €329,015 | -€8,685 | -2.6% |
| Turnover | 70 | €104,761 | €88,159 | -€16,602 | -15.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €124,474 | €93,749 | -€30,725 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,587 | €2,499 | -€9,088 | -78.4% |
| Other operating charges | 640/8 | €1,824 | €803 | -€1,021 | -56.0% |
| Gross operating margin | 9900 | -€19,713 | -€5,590 | +€14,123 | +71.6% |
| Operating profit (loss) | 9901 | -€33,124 | -€8,892 | +€24,232 | +73.2% |
| Financial charges | 65/66B | €3,773 | €253 | -€3,520 | -93.3% |
| Recurring financial charges | 65 | €3,773 | €253 | -€3,520 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,897 | -€9,145 | +€27,752 | +75.2% |
| Income taxes | 67/77 | €286 | €297 | +€11 | +3.8% |
| Profit (loss) for the period | 9904 | -€37,183 | -€9,442 | +€27,741 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,183 | -€9,442 | +€27,741 | +74.6% |
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 1 October 2026 via checked.be.