EBI GROUP: 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.
EBI GROUP
Largest movements
- Receivables within one year +€47,963
up €47,963 (+10965.1%), from €437 to €48,400
of which Trade receivables: +€48,143
- Cash -€20,328
down €20,328 (-81.2%), from €25,022 to €4,693
mainly Receivables within one year (-€47,963) and Current portion of long-term debt (-€5,237)
- Tangible fixed assets -€8,425
down €8,425 (-71.4%), from €11,806 to €3,382
of which Furniture and vehicles: -€7,756
- Deferred charges and accrued income -€2,563
down €2,563 (-21.4%), from €12,000 to €9,437
- Tax, wage and social debts +€21,003
up €21,003 (+228.5%), from €9,194 to €30,197
of which Remuneration and social security: +€18,000
- Trade debts +€6,556
up €6,556 (+17648.0%), from €37 to €6,593
- Current portion of long-term debt -€5,237
no longer reported in 2025 (was €5,237)
- Debts after one year -€2,665
no longer reported in 2025 (was €2,665)
- Other debts -€1,970
down €1,970 (-36.3%), from €5,422 to €3,452
- Gross operating margin -€14,315
down €14,315 (-55.1%), from €25,979 to €11,664
- Financial charges -€752
down €752 (-74.9%), from €1,004 to €252
- Depreciation -€566
down €566 (-8.9%), from €6,354 to €5,788
- Other operating charges -€488
down €488 (-35.8%), from €1,363 to €875
- Taxes +€272
up €272 (+4.9%), from €5,591 to €5,863
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 | €49,315 | €65,962 | +€16,647 | +33.8% |
| Fixed assets | 21/28 | €11,856 | €3,432 | -€8,425 | -71.1% |
| Tangible fixed assets | 22/27 | €11,806 | €3,382 | -€8,425 | -71.4% |
| Plant, machinery and equipment | 23 | €925 | €432 | -€493 | -53.3% |
| Furniture and vehicles | 24 | €7,756 | - | -€7,756 | |
| Other tangible fixed assets | 26 | €625 | €449 | -€176 | -28.1% |
| Assets under construction and advance payments | 27 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €37,459 | €62,531 | +€25,072 | +66.9% |
| Amounts receivable within one year | 40/41 | €437 | €48,400 | +€47,963 | +10965.1% |
| Trade receivables | 40 | €257 | €48,400 | +€48,143 | +18759.1% |
| Other amounts receivable | 41 | €181 | - | -€181 | |
| Cash at bank and in hand | 54/58 | €25,022 | €4,693 | -€20,328 | -81.2% |
| Deferred charges and accrued income | 490/1 | €12,000 | €9,437 | -€2,563 | -21.4% |
| Total equity and liabilities | 10/49 | €49,315 | €65,962 | +€16,647 | +33.8% |
| Equity | 10/15 | €26,760 | €25,720 | -€1,041 | -3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,219 | €22,219 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,359 | €20,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,658 | -€2,699 | -€1,041 | -62.8% |
| Amounts payable | 17/49 | €22,555 | €40,243 | +€17,688 | +78.4% |
| Amounts payable after more than one year | 17 | €2,665 | - | -€2,665 | |
| Financial debts | 170/4 | €2,665 | - | -€2,665 | |
| Amounts payable within one year | 42/48 | €19,890 | €40,243 | +€20,352 | +102.3% |
| Current portion of amounts payable after more than one year | 42 | €5,237 | - | -€5,237 | |
| Trade debts | 44 | €37 | €6,593 | +€6,556 | +17648.0% |
| Suppliers | 440/4 | €37 | €6,593 | +€6,556 | +17648.0% |
| Taxes, remuneration and social security | 45 | €9,194 | €30,197 | +€21,003 | +228.5% |
| Taxes | 450/3 | €9,194 | €12,197 | +€3,003 | +32.7% |
| Remuneration and social security | 454/9 | - | €18,000 | +€18,000 | |
| Other amounts payable | 47/48 | €5,422 | €3,452 | -€1,970 | -36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,354 | €5,788 | -€566 | -8.9% |
| Other operating charges | 640/8 | €1,363 | €875 | -€488 | -35.8% |
| Gross operating margin | 9900 | €25,979 | €11,664 | -€14,315 | -55.1% |
| Operating profit (loss) | 9901 | €18,262 | €5,001 | -€13,261 | -72.6% |
| Financial income | 75/76B | €10 | €74 | +€64 | +609.8% |
| Recurring financial income | 75 | €10 | €74 | +€64 | +609.8% |
| Financial charges | 65/66B | €1,004 | €252 | -€752 | -74.9% |
| Recurring financial charges | 65 | €1,004 | €252 | -€752 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | €17,269 | €4,823 | -€12,446 | -72.1% |
| Income taxes | 67/77 | €5,591 | €5,863 | +€272 | +4.9% |
| Profit (loss) for the period | 9904 | €11,677 | -€1,041 | -€12,718 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,677 | -€1,041 | -€12,718 |
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 9 October 2026 via checked.be.