EBI: 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.
EBI
Largest movements
- Cash +€9,218
up €9,218 (+1500.0%), from €615 to €9,832
mainly Net result for the year (+€5,977) and Other debts (+€3,025)
- Profit (loss) carried forward +€4,069
no longer reported in 2025 (was -€4,069)
- Other debts +€3,025
up €3,025 (+5.6%), from €53,975 to €57,000
- Reserves +€1,908
new in 2025: €1,908
- Tax, wage and social debts +€789
new in 2025: €789
- Gross operating margin +€10,649
up €10,649, from -€3,705 to €6,944
- Taxes +€789
new in 2025: €789
- Staff costs -€255
no longer reported in 2025 (was €255)
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 | €52,115 | €61,332 | +€9,218 | +17.7% |
| Fixed assets | 21/28 | €51,500 | €51,500 | = | 0.0% |
| Financial fixed assets | 28 | €51,500 | €51,500 | = | 0.0% |
| Current assets | 29/58 | €615 | €9,832 | +€9,218 | +1500.0% |
| Cash at bank and in hand | 54/58 | €615 | €9,832 | +€9,218 | +1500.0% |
| Total equity and liabilities | 10/49 | €52,115 | €61,332 | +€9,218 | +17.7% |
| Equity | 10/15 | -€2,569 | €3,408 | +€5,977 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €1,908 | +€1,908 | |
| Distributable reserves | 133 | - | €1,908 | +€1,908 | |
| Profit (loss) carried forward | 14 | -€4,069 | - | +€4,069 | |
| Amounts payable | 17/49 | €54,683 | €57,924 | +€3,241 | +5.9% |
| Amounts payable within one year | 42/48 | €54,683 | €57,924 | +€3,241 | +5.9% |
| Trade debts | 44 | €709 | €135 | -€574 | -81.0% |
| Suppliers | 440/4 | €709 | €135 | -€574 | -81.0% |
| Taxes, remuneration and social security | 45 | - | €789 | +€789 | |
| Taxes | 450/3 | - | €789 | +€789 | |
| Other amounts payable | 47/48 | €53,975 | €57,000 | +€3,025 | +5.6% |
| Remuneration, social security and pensions | 62 | €255 | - | -€255 | |
| Other operating charges | 640/8 | €62 | €124 | +€62 | +100.0% |
| Gross operating margin | 9900 | -€3,705 | €6,944 | +€10,649 | |
| Operating profit (loss) | 9901 | -€4,022 | €6,820 | +€10,842 | |
| Financial charges | 65/66B | €47 | €54 | +€7 | +14.3% |
| Recurring financial charges | 65 | €47 | €54 | +€7 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,069 | €6,766 | +€10,835 | |
| Income taxes | 67/77 | - | €789 | +€789 | |
| Profit (loss) for the period | 9904 | -€4,069 | €5,977 | +€10,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,069 | €5,977 | +€10,046 |
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 8 October 2026 via checked.be.