EBIMMO: 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.
EBIMMO
Largest movements
- Cash +€44,273
up €44,273 (+54.3%), from €81,554 to €125,827
mainly Other debts (+€54,389) and Receivables within one year (+€7,978)
- Tangible fixed assets +€10,959
up €10,959 (+56.3%), from €19,465 to €30,424
of which Other tangible fixed assets: +€8,899
- Receivables within one year -€7,978
down €7,978 (-88.3%), from €9,040 to €1,062
of which Trade receivables: -€9,018
- Other debts +€54,389
up €54,389 (+87.9%), from €61,858 to €116,247
- Tax, wage and social debts -€7,522
down €7,522 (-55.3%), from €13,591 to €6,069
of which Remuneration and social security: -€6,812
- Trade debts -€3,413
down €3,413 (-75.7%), from €4,507 to €1,094
- Profit (loss) carried forward +€3,018
up €3,018 (+21.2%), from €14,219 to €17,237
- Purchases and services -€15,848
down €15,848 (-7.6%), from €207,735 to €191,887
- Turnover -€13,589
down €13,589 (-5.6%), from €244,551 to €230,962
- Depreciation -€5,500
down €5,500 (-55.5%), from €9,918 to €4,418
- Taxes +€3,432
up €3,432 (+5047.1%), from €68 to €3,500
- Staff costs +€3,115
up €3,115 (+13.2%), from €23,663 to €26,778
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 | €113,009 | €160,263 | +€47,254 | +41.8% |
| Fixed assets | 21/28 | €22,415 | €33,374 | +€10,959 | +48.9% |
| Intangible fixed assets | 21 | €2,950 | €2,950 | = | 0.0% |
| Tangible fixed assets | 22/27 | €19,465 | €30,424 | +€10,959 | +56.3% |
| Furniture and vehicles | 24 | - | €2,060 | +€2,060 | |
| Other tangible fixed assets | 26 | €19,465 | €28,364 | +€8,899 | +45.7% |
| Current assets | 29/58 | €90,594 | €126,889 | +€36,295 | +40.1% |
| Amounts receivable within one year | 40/41 | €9,040 | €1,062 | -€7,978 | -88.3% |
| Trade receivables | 40 | €9,018 | - | -€9,018 | |
| Other amounts receivable | 41 | €22 | €1,062 | +€1,040 | +4727.3% |
| Cash at bank and in hand | 54/58 | €81,554 | €125,827 | +€44,273 | +54.3% |
| Total equity and liabilities | 10/49 | €113,009 | €160,263 | +€47,254 | +41.8% |
| Equity | 10/15 | €30,311 | €33,329 | +€3,018 | +10.0% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Capital | 10 | €6,400 | €6,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €9,692 | €9,692 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €582 | €7,832 | +€7,250 | +1245.7% |
| Distributable reserves | 133 | €7,250 | - | -€7,250 | |
| Profit (loss) carried forward | 14 | €14,219 | €17,237 | +€3,018 | +21.2% |
| Amounts payable | 17/49 | €82,698 | €126,934 | +€44,236 | +53.5% |
| Amounts payable within one year | 42/48 | €82,698 | €126,257 | +€43,559 | +52.7% |
| Current portion of amounts payable after more than one year | 42 | €2,742 | €2,847 | +€105 | +3.8% |
| Trade debts | 44 | €4,507 | €1,094 | -€3,413 | -75.7% |
| Suppliers | 440/4 | €4,507 | €1,094 | -€3,413 | -75.7% |
| Taxes, remuneration and social security | 45 | €13,591 | €6,069 | -€7,522 | -55.3% |
| Taxes | 450/3 | €6,779 | €6,069 | -€710 | -10.5% |
| Remuneration and social security | 454/9 | €6,812 | - | -€6,812 | |
| Other amounts payable | 47/48 | €61,858 | €116,247 | +€54,389 | +87.9% |
| Accrued charges and deferred income | 492/3 | - | €677 | +€677 | |
| Turnover | 70 | €244,551 | €230,962 | -€13,589 | -5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €207,735 | €191,887 | -€15,848 | -7.6% |
| Remuneration, social security and pensions | 62 | €23,663 | €26,778 | +€3,115 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,918 | €4,418 | -€5,500 | -55.5% |
| Other operating charges | 640/8 | €693 | €1,245 | +€552 | +79.7% |
| Gross operating margin | 9900 | €36,816 | €39,075 | +€2,259 | +6.1% |
| Operating profit (loss) | 9901 | €2,542 | €6,634 | +€4,092 | +161.0% |
| Financial income | 75/76B | €873 | - | -€873 | |
| Recurring financial income | 75 | €873 | - | -€873 | |
| Non-recurring financial income | 76B | €873 | - | -€873 | |
| Financial charges | 65/66B | €267 | €116 | -€151 | -56.6% |
| Recurring financial charges | 65 | €267 | €116 | -€151 | -56.6% |
| Profit (loss) for the period before taxes | 9903 | €3,148 | €6,518 | +€3,370 | +107.1% |
| Income taxes | 67/77 | €68 | €3,500 | +€3,432 | +5047.1% |
| Profit (loss) for the period | 9904 | €3,080 | €3,018 | -€62 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,080 | €3,018 | -€62 | -2.0% |
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 12 October 2026 via checked.be.