EBI-HOLDING: 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-HOLDING
Largest movements
- Current investments -€2.9m
down €2.9m (-5.6%), from €51.6m to €48.7m
- Receivables within one year +€1.7m
up €1.7m (+545%), from €303,155 to €2.0m
- Cash -€862,526
down €862,526 (-55.0%), from €1.6m to €705,812
mainly Receivables within one year (-€1.7m) and Accrued charges and deferred income (-€1.4m)
- Receivables after one year +€760,620
up €760,620 (+6.3%), from €12.1m to €12.9m
- Accrued charges and deferred income -€1.4m
down €1.4m (-95.7%), from €1.5m to €63,586
- Financial charges +€1.3m
up €1.3m, from -€48,922 to €1.2m
- Financial income -€633,381
down €633,381 (-30.8%), from €2.1m to €1.4m
- Taxes -€58,717
down €58,717 (-100%), from €58,717 to €0
- Gross operating margin -€34,807
down €34,807 (-9.3%), from -€373,424 to -€408,231
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 | €66,931,311 | €65,328,933 | -€1.6m | -2.4% |
| Fixed assets | 21/28 | €962,563 | €965,532 | +€2,968 | +0.3% |
| Tangible fixed assets | 22/27 | €576 | €3,544 | +€2,968 | +515% |
| Plant, machinery and equipment | 23 | €576 | €3,544 | +€2,968 | +515% |
| Financial fixed assets | 28 | €961,987 | €961,987 | = | 0.0% |
| Current assets | 29/58 | €65,968,748 | €64,363,401 | -€1.6m | -2.4% |
| Amounts receivable after more than one year | 29 | €12,120,139 | €12,880,759 | +€760,620 | +6.3% |
| Other amounts receivable | 291 | €12,120,139 | €12,880,759 | +€760,620 | +6.3% |
| Amounts receivable within one year | 40/41 | €303,155 | €1,955,365 | +€1.7m | +545% |
| Other amounts receivable | 41 | €303,155 | €1,955,365 | +€1.7m | +545% |
| Current investments | 50/53 | €51,638,545 | €48,742,920 | -€2.9m | -5.6% |
| Cash at bank and in hand | 54/58 | €1,568,338 | €705,812 | -€862,526 | -55.0% |
| Deferred charges and accrued income | 490/1 | €338,570 | €78,544 | -€260,026 | -76.8% |
| Total equity and liabilities | 10/49 | €66,931,311 | €65,328,933 | -€1.6m | -2.4% |
| Equity | 10/15 | €65,387,915 | €65,147,740 | -€240,175 | -0.4% |
| Contributions | 10/11 | €86,000 | €86,000 | = | 0.0% |
| Capital | 10 | €86,000 | €86,000 | = | 0.0% |
| Issued capital | 100 | €86,000 | €86,000 | = | 0.0% |
| Reserves | 13 | €51,271,700 | €51,271,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,600 | €8,600 | = | 0.0% |
| Legal reserve | 130 | €8,600 | €8,600 | = | 0.0% |
| Distributable reserves | 133 | €51,263,100 | €51,263,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,030,215 | €13,790,040 | -€240,175 | -1.7% |
| Amounts payable | 17/49 | €1,543,396 | €181,193 | -€1.4m | -88.3% |
| Amounts payable within one year | 42/48 | €51,770 | €117,607 | +€65,837 | +127% |
| Trade debts | 44 | €47,793 | €115,718 | +€67,925 | +142% |
| Suppliers | 440/4 | €47,793 | €115,718 | +€67,925 | +142% |
| Taxes, remuneration and social security | 45 | €3,977 | €1,889 | -€2,088 | -52.5% |
| Taxes | 450/3 | €3,977 | €1,889 | -€2,088 | -52.5% |
| Accrued charges and deferred income | 492/3 | €1,491,626 | €63,586 | -€1.4m | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,973 | €674 | -€2,300 | -77.3% |
| Other operating charges | 640/8 | €41,927 | €41,495 | -€432 | -1.0% |
| Gross operating margin | 9900 | -€373,424 | -€408,231 | -€34,807 | -9.3% |
| Operating profit (loss) | 9901 | -€418,324 | -€450,400 | -€32,076 | -7.7% |
| Financial income | 75/76B | €2,055,135 | €1,421,754 | -€633,381 | -30.8% |
| Recurring financial income | 75 | €2,055,135 | €1,421,754 | -€633,381 | -30.8% |
| Financial charges | 65/66B | -€48,922 | €1,211,529 | +€1.3m | |
| Recurring financial charges | 65 | -€48,922 | €1,211,529 | +€1.3m | |
| Profit (loss) for the period before taxes | 9903 | €1,685,733 | -€240,175 | -€1.9m | |
| Income taxes | 67/77 | €58,717 | €0 | -€58,717 | -100% |
| Profit (loss) for the period | 9904 | €1,627,016 | -€240,175 | -€1.9m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,627,016 | -€240,175 | -€1.9m |
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 14 October 2026 via checked.be.