Ebison: 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.
Ebison
Largest movements
- Cash +€24,116
up €24,116 (+261%), from €9,252 to €33,368
mainly Net result for the year (+€34,307) and Receivables within one year (+€10,246)
- Receivables within one year -€10,246
down €10,246 (-35.8%), from €28,610 to €18,365
of which Trade receivables: -€14,734
- Tangible fixed assets +€5,603
up €5,603 (+194%), from €2,889 to €8,492
of which Plant, machinery and equipment: +€3,804
- Reserves +€23,453
new in 2025: €23,453
- Other debts -€11,595
down €11,595 (-35.8%), from €32,409 to €20,815
- Profit (loss) carried forward +€10,855
no longer reported in 2025 (was -€10,855)
- Tax, wage and social debts -€5,191
down €5,191 (-39.4%), from €13,174 to €7,982
of which Taxes: -€5,216
- Trade debts +€1,827
up €1,827 (+42.1%), from €4,341 to €6,168
- Gross operating margin +€34,616
up €34,616 (+482%), from €7,186 to €41,802
- Taxes +€3,592
up €3,592 (+2,287%), from €157 to €3,749
- Depreciation -€1,929
down €1,929 (-37.8%), from €5,106 to €3,177
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 | €41,070 | €60,418 | +€19,349 | +47.1% |
| Fixed assets | 21/28 | €2,889 | €8,492 | +€5,603 | +194% |
| Tangible fixed assets | 22/27 | €2,889 | €8,492 | +€5,603 | +194% |
| Plant, machinery and equipment | 23 | €1,752 | €5,556 | +€3,804 | +217% |
| Furniture and vehicles | 24 | €1,137 | €2,936 | +€1,799 | +158% |
| Current assets | 29/58 | €38,181 | €51,926 | +€13,746 | +36.0% |
| Amounts receivable within one year | 40/41 | €28,610 | €18,365 | -€10,246 | -35.8% |
| Trade receivables | 40 | €28,586 | €13,853 | -€14,734 | -51.5% |
| Other amounts receivable | 41 | €24 | €4,512 | +€4,488 | +18,529% |
| Cash at bank and in hand | 54/58 | €9,252 | €33,368 | +€24,116 | +261% |
| Deferred charges and accrued income | 490/1 | €318 | €194 | -€124 | -39.1% |
| Total equity and liabilities | 10/49 | €41,070 | €60,418 | +€19,349 | +47.1% |
| Equity | 10/15 | -€8,855 | €25,453 | +€34,307 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €23,453 | +€23,453 | |
| Distributable reserves | 133 | - | €23,453 | +€23,453 | |
| Profit (loss) carried forward | 14 | -€10,855 | - | +€10,855 | |
| Amounts payable | 17/49 | €49,925 | €34,966 | -€14,959 | -30.0% |
| Amounts payable within one year | 42/48 | €49,925 | €34,966 | -€14,959 | -30.0% |
| Trade debts | 44 | €4,341 | €6,168 | +€1,827 | +42.1% |
| Suppliers | 440/4 | €4,341 | €6,168 | +€1,827 | +42.1% |
| Taxes, remuneration and social security | 45 | €13,174 | €7,982 | -€5,191 | -39.4% |
| Taxes | 450/3 | €10,524 | €5,307 | -€5,216 | -49.6% |
| Remuneration and social security | 454/9 | €2,650 | €2,675 | +€25 | +0.9% |
| Other amounts payable | 47/48 | €32,409 | €20,815 | -€11,595 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,106 | €3,177 | -€1,929 | -37.8% |
| Other operating charges | 640/8 | €50 | €76 | +€26 | +52.1% |
| Gross operating margin | 9900 | €7,186 | €41,802 | +€34,616 | +482% |
| Operating profit (loss) | 9901 | €2,030 | €38,548 | +€36,519 | +1,799% |
| Financial charges | 65/66B | €640 | €492 | -€148 | -23.1% |
| Recurring financial charges | 65 | €640 | €492 | -€148 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €1,389 | €38,056 | +€36,667 | +2,639% |
| Income taxes | 67/77 | €157 | €3,749 | +€3,592 | +2,287% |
| Profit (loss) for the period | 9904 | €1,232 | €34,307 | +€33,075 | +2,684% |
| Profit (loss) for the period to be appropriated | 9905 | €1,232 | €34,307 | +€33,075 | +2,684% |
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 16 October 2026 via checked.be.