EBIKON: 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.
EBIKON
Largest movements
- Tangible fixed assets +€135,372
up €135,372 (+157.7%), from €85,815 to €221,187
- Cash -€8,168
down €8,168 (-95.3%), from €8,570 to €402
mainly Investment in fixed assets (net) (-€150,000) and Net result for the year (-€44,774)
- Revaluation surpluses +€142,500
new in 2024: €142,500
- Profit (loss) carried forward -€44,774
down €44,774 (-41.0%), from -€109,309 to -€154,083
- Short-term financial debts +€28,648
up €28,648 (+77.5%), from €36,946 to €65,594
- Reserves +€7,500
new in 2024: €7,500
- Trade debts -€6,670
down €6,670 (-32.5%), from €20,495 to €13,824
- Depreciation +€7,500
up €7,500 (+105.2%), from €7,128 to €14,628
- Gross operating margin +€2,646
up €2,646 (+19.1%), from -€13,871 to -€11,225
- Other operating charges +€674
up €674 (+4.1%), from €16,498 to €17,172
- Financial charges +€591
up €591 (+51.1%), from €1,158 to €1,749
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 | €96,372 | €223,576 | +€127,204 | +132.0% |
| Fixed assets | 21/28 | €87,094 | €222,466 | +€135,372 | +155.4% |
| Tangible fixed assets | 22/27 | €85,815 | €221,187 | +€135,372 | +157.7% |
| Land and buildings | 22 | €85,815 | €221,187 | +€135,372 | +157.7% |
| Financial fixed assets | 28 | €1,279 | €1,279 | = | 0.0% |
| Current assets | 29/58 | €9,278 | €1,110 | -€8,168 | -88.0% |
| Amounts receivable within one year | 40/41 | €708 | €708 | = | 0.0% |
| Other amounts receivable | 41 | €708 | €708 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,570 | €402 | -€8,168 | -95.3% |
| Total equity and liabilities | 10/49 | €96,372 | €223,576 | +€127,204 | +132.0% |
| Equity | 10/15 | €32,831 | €138,057 | +€105,226 | +320.5% |
| Contributions | 10/11 | €142,140 | €142,140 | = | 0.0% |
| Revaluation surpluses | 12 | - | €142,500 | +€142,500 | |
| Reserves | 13 | - | €7,500 | +€7,500 | |
| Distributable reserves | 133 | - | €7,500 | +€7,500 | |
| Profit (loss) carried forward | 14 | -€109,309 | -€154,083 | -€44,774 | -41.0% |
| Amounts payable | 17/49 | €63,541 | €85,519 | +€21,978 | +34.6% |
| Amounts payable within one year | 42/48 | €63,541 | €85,519 | +€21,978 | +34.6% |
| Financial debts | 43 | €36,946 | €65,594 | +€28,648 | +77.5% |
| Other loans | 439 | €36,946 | €65,594 | +€28,648 | +77.5% |
| Trade debts | 44 | €20,495 | €13,824 | -€6,670 | -32.5% |
| Suppliers | 440/4 | €20,495 | €13,824 | -€6,670 | -32.5% |
| Other amounts payable | 47/48 | €6,100 | €6,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,128 | €14,628 | +€7,500 | +105.2% |
| Other operating charges | 640/8 | €16,498 | €17,172 | +€674 | +4.1% |
| Gross operating margin | 9900 | -€13,871 | -€11,225 | +€2,646 | +19.1% |
| Operating profit (loss) | 9901 | -€37,497 | -€43,026 | -€5,529 | -14.7% |
| Financial income | 75/76B | €4 | €2 | -€2 | -57.8% |
| Recurring financial income | 75 | €4 | €2 | -€2 | -57.8% |
| Financial charges | 65/66B | €1,158 | €1,749 | +€591 | +51.1% |
| Recurring financial charges | 65 | €1,158 | €1,749 | +€591 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | -€38,651 | -€44,773 | -€6,122 | -15.8% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +100.0% |
| Profit (loss) for the period | 9904 | -€38,651 | -€44,774 | -€6,123 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,651 | -€44,774 | -€6,123 | -15.8% |
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 30 September 2026 via checked.be.