EBI PATRIMONIUM: 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 PATRIMONIUM
Largest movements
- Cash -€5,453
down €5,453 (-11.8%), from €46,210 to €40,757
mainly Other debts (-€5,656) and Receivables within one year (-€3,402)
- Other debts -€5,656
down €5,656 (-100%), from €5,656 to €0
- Gross operating margin -€1,488
down €1,488 (-4,847%), from -€31 to -€1,519
- Taxes -€497
down €497 (-46.5%), from €1,069 to €572
- Other operating charges +€180
up €180 (+21.1%), from €853 to €1,033
- Financial income -€166
down €166 (-2.3%), from €7,306 to €7,140
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 | €387,523 | €383,063 | -€4,460 | -1.2% |
| Fixed assets | 21/28 | €84,763 | €82,354 | -€2,409 | -2.8% |
| Tangible fixed assets | 22/27 | €84,763 | €82,354 | -€2,409 | -2.8% |
| Land and buildings | 22 | €84,763 | €82,354 | -€2,409 | -2.8% |
| Current assets | 29/58 | €302,760 | €300,709 | -€2,051 | -0.7% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Other amounts receivable | 291 | €250,000 | €250,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €3,402 | +€3,402 | |
| Other amounts receivable | 41 | €0 | €3,402 | +€3,402 | |
| Cash at bank and in hand | 54/58 | €46,210 | €40,757 | -€5,453 | -11.8% |
| Deferred charges and accrued income | 490/1 | €6,550 | €6,550 | = | 0.0% |
| Total equity and liabilities | 10/49 | €387,523 | €383,063 | -€4,460 | -1.2% |
| Equity | 10/15 | €380,937 | €382,544 | +€1,607 | +0.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €54,000 | €54,000 | = | 0.0% |
| Distributable reserves | 133 | €54,000 | €54,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €286,937 | €288,544 | +€1,607 | +0.6% |
| Amounts payable | 17/49 | €6,586 | €519 | -€6,067 | -92.1% |
| Amounts payable within one year | 42/48 | €6,498 | €429 | -€6,069 | -93.4% |
| Taxes, remuneration and social security | 45 | €842 | €429 | -€413 | -49.0% |
| Taxes | 450/3 | €842 | €429 | -€413 | -49.0% |
| Other amounts payable | 47/48 | €5,656 | €0 | -€5,656 | -100% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,409 | €2,409 | +€0 | 0.0% |
| Other operating charges | 640/8 | €853 | €1,033 | +€180 | +21.1% |
| Gross operating margin | 9900 | -€31 | -€1,519 | -€1,488 | -4,847% |
| Operating profit (loss) | 9901 | -€3,293 | -€4,961 | -€1,668 | -50.7% |
| Financial income | 75/76B | €7,306 | €7,140 | -€166 | -2.3% |
| Recurring financial income | 75 | €7,306 | €7,140 | -€166 | -2.3% |
| Financial charges | 65/66B | €15 | €0 | -€15 | -100% |
| Recurring financial charges | 65 | €15 | €0 | -€15 | -100% |
| Profit (loss) for the period before taxes | 9903 | €3,998 | €2,179 | -€1,819 | -45.5% |
| Income taxes | 67/77 | €1,069 | €572 | -€497 | -46.5% |
| Profit (loss) for the period | 9904 | €2,929 | €1,607 | -€1,322 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,929 | €1,607 | -€1,322 | -45.1% |
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 30 October 2026 via checked.be.