EBIS 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.
EBIS group
Largest movements
- Receivables within one year +€164,126
up €164,126 (+18.9%), from €868,859 to €1.0m
of which Other amounts receivable: +€278,505
- Deferred charges and accrued income -€50,000
down €50,000 (-100%), from €50,000 to €0
- Cash +€31,555
up €31,555 (+76.4%), from €41,283 to €72,838
mainly Deferred charges and accrued income (+€50,000) and Net result for the year (+€41,813)
- Stocks and contracts -€21,284
down €21,284 (-100%), from €21,284 to €0
- Reserves +€41,813
up €41,813 (+17.2%), from €243,498 to €285,310
- Other debts +€39,803
up €39,803 (+17.1%), from €232,502 to €272,305
- Trade debts +€28,667
up €28,667 (+5.9%), from €484,763 to €513,430
- Accrued charges and deferred income +€19,413
up €19,413, from €0 to €19,413
- Advances received -€17,943
down €17,943 (-100%), from €17,943 to €0
- Gross operating margin -€2,628
down €2,628 (-2.4%), from €111,247 to €108,619
- Financial charges +€1,809
up €1,809 (+111%), from €1,634 to €3,442
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 | €993,455 | €1,115,079 | +€121,624 | +12.2% |
| Fixed assets | 21/28 | €12,029 | €9,256 | -€2,773 | -23.1% |
| Tangible fixed assets | 22/27 | €11,054 | €8,281 | -€2,773 | -25.1% |
| Plant, machinery and equipment | 23 | €6,859 | €5,747 | -€1,112 | -16.2% |
| Furniture and vehicles | 24 | €4,195 | €2,534 | -€1,661 | -39.6% |
| Financial fixed assets | 28 | €975 | €975 | = | 0.0% |
| Current assets | 29/58 | €981,426 | €1,105,823 | +€124,397 | +12.7% |
| Stocks and contracts in progress | 3 | €21,284 | €0 | -€21,284 | -100% |
| Stocks | 30/36 | €21,284 | €0 | -€21,284 | -100% |
| Amounts receivable within one year | 40/41 | €868,859 | €1,032,985 | +€164,126 | +18.9% |
| Trade receivables | 40 | €683,768 | €569,390 | -€114,378 | -16.7% |
| Other amounts receivable | 41 | €185,090 | €463,595 | +€278,505 | +150% |
| Cash at bank and in hand | 54/58 | €41,283 | €72,838 | +€31,555 | +76.4% |
| Deferred charges and accrued income | 490/1 | €50,000 | €0 | -€50,000 | -100% |
| Total equity and liabilities | 10/49 | €993,455 | €1,115,079 | +€121,624 | +12.2% |
| Equity | 10/15 | €249,698 | €291,510 | +€41,813 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €243,498 | €285,310 | +€41,813 | +17.2% |
| Distributable reserves | 133 | €243,498 | €285,310 | +€41,813 | +17.2% |
| Amounts payable | 17/49 | €743,757 | €823,569 | +€79,812 | +10.7% |
| Amounts payable within one year | 42/48 | €743,757 | €804,156 | +€60,399 | +8.1% |
| Trade debts | 44 | €484,763 | €513,430 | +€28,667 | +5.9% |
| Suppliers | 440/4 | €484,763 | €513,430 | +€28,667 | +5.9% |
| Advances received on contracts in progress | 46 | €17,943 | €0 | -€17,943 | -100% |
| Taxes, remuneration and social security | 45 | €8,549 | €18,421 | +€9,872 | +115% |
| Taxes | 450/3 | €3,230 | €12,709 | +€9,480 | +294% |
| Remuneration and social security | 454/9 | €5,319 | €5,711 | +€392 | +7.4% |
| Other amounts payable | 47/48 | €232,502 | €272,305 | +€39,803 | +17.1% |
| Accrued charges and deferred income | 492/3 | €0 | €19,413 | +€19,413 | |
| Non-recurring operating income | 76A | €0 | €7,327 | +€7,327 | |
| Remuneration, social security and pensions | 62 | €37,595 | €37,883 | +€288 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,851 | €2,773 | -€78 | -2.7% |
| Other operating charges | 640/8 | €1,766 | €908 | -€858 | -48.6% |
| Gross operating margin | 9900 | €111,247 | €108,619 | -€2,628 | -2.4% |
| Operating profit (loss) | 9901 | €69,036 | €67,056 | -€1,980 | -2.9% |
| Financial income | 75/76B | €9 | €564 | +€554 | +6,019% |
| Recurring financial income | 75 | €9 | €564 | +€554 | +6,019% |
| Financial charges | 65/66B | €1,634 | €3,442 | +€1,809 | +111% |
| Recurring financial charges | 65 | €1,634 | €3,442 | +€1,809 | +111% |
| Profit (loss) for the period before taxes | 9903 | €67,411 | €64,177 | -€3,234 | -4.8% |
| Income taxes | 67/77 | €23,230 | €22,364 | -€865 | -3.7% |
| Profit (loss) for the period | 9904 | €44,182 | €41,813 | -€2,369 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,182 | €41,813 | -€2,369 | -5.4% |
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 18 October 2026 via checked.be.