EBKINÉ: 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.
EBKINÉ
Largest movements
- Cash +€50,459
up €50,459 (+785.5%), from €6,424 to €56,883
mainly Net result for the year (+€42,338) and Receivables within one year (+€26,427)
- Receivables within one year -€26,427
down €26,427 (-100.0%), from €26,427 to €0
- Current investments +€15,000
new in 2025: €15,000
- Deferred charges and accrued income +€2,007
up €2,007 (+62.1%), from €3,230 to €5,237
- Profit (loss) carried forward +€42,338
up €42,338 (+193.4%), from €21,890 to €64,227
- Other debts +€4,840
up €4,840, from €0 to €4,840
- Trade debts -€3,142
down €3,142 (-98.0%), from €3,204 to €63
- Tax, wage and social debts -€2,610
down €2,610 (-46.6%), from €5,600 to €2,990
of which Taxes: -€3,450
- Gross operating margin +€30,023
up €30,023 (+108.1%), from €27,765 to €57,788
- Taxes +€9,452
up €9,452 (+168.8%), from €5,600 to €15,052
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 | €36,081 | €77,120 | +€41,039 | +113.7% |
| Current assets | 29/58 | €36,081 | €77,120 | +€41,039 | +113.7% |
| Amounts receivable within one year | 40/41 | €26,427 | €0 | -€26,427 | -100.0% |
| Other amounts receivable | 41 | €26,427 | €0 | -€26,427 | -100.0% |
| Current investments | 50/53 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €6,424 | €56,883 | +€50,459 | +785.5% |
| Deferred charges and accrued income | 490/1 | €3,230 | €5,237 | +€2,007 | +62.1% |
| Total equity and liabilities | 10/49 | €36,081 | €77,120 | +€41,039 | +113.7% |
| Equity | 10/15 | €26,890 | €69,227 | +€42,338 | +157.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,890 | €64,227 | +€42,338 | +193.4% |
| Amounts payable | 17/49 | €9,192 | €7,893 | -€1,299 | -14.1% |
| Amounts payable within one year | 42/48 | €8,804 | €7,893 | -€911 | -10.4% |
| Trade debts | 44 | €3,204 | €63 | -€3,142 | -98.0% |
| Suppliers | 440/4 | €3,204 | €63 | -€3,142 | -98.0% |
| Taxes, remuneration and social security | 45 | €5,600 | €2,990 | -€2,610 | -46.6% |
| Taxes | 450/3 | €5,600 | €2,150 | -€3,450 | -61.6% |
| Remuneration and social security | 454/9 | - | €840 | +€840 | |
| Other amounts payable | 47/48 | €0 | €4,840 | +€4,840 | |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Other operating charges | 640/8 | €262 | €324 | +€62 | +23.7% |
| Gross operating margin | 9900 | €27,765 | €57,788 | +€30,023 | +108.1% |
| Operating profit (loss) | 9901 | €27,503 | €57,464 | +€29,961 | +108.9% |
| Financial income | 75/76B | €34 | - | -€34 | |
| Recurring financial income | 75 | €34 | - | -€34 | |
| Financial charges | 65/66B | €48 | €74 | +€26 | +55.1% |
| Recurring financial charges | 65 | €48 | €74 | +€26 | +55.1% |
| Profit (loss) for the period before taxes | 9903 | €27,490 | €57,390 | +€29,900 | +108.8% |
| Income taxes | 67/77 | €5,600 | €15,052 | +€9,452 | +168.8% |
| Profit (loss) for the period | 9904 | €21,890 | €42,338 | +€20,448 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,890 | €42,338 | +€20,448 | +93.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.