EBLS: 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.
EBLS
Largest movements
- Receivables within one year -€5,143
down €5,143 (-82.2%), from €6,255 to €1,112
- Cash +€946
up €946 (+70.4%), from €1,344 to €2,290
mainly Receivables within one year (+€5,143) and Contributions, distributions and other (+€650)
- Deferred charges and accrued income +€261
new in 2025: €261
- Other debts -€2,544
down €2,544 (-97.9%), from €2,600 to €56
- Trade debts -€1,205
down €1,205 (-71.9%), from €1,676 to €471
- Tax, wage and social debts -€800
down €800 (-86.7%), from €923 to €123
- Profit (loss) carried forward +€614
new in 2025: €614
- Gross operating margin -€3,122
down €3,122 (-96.0%), from €3,253 to €131
- Taxes -€800
down €800 (-86.7%), from €923 to €123
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 | €7,599 | €3,663 | -€3,936 | -51.8% |
| Current assets | 29/58 | €7,599 | €3,663 | -€3,936 | -51.8% |
| Amounts receivable within one year | 40/41 | €6,255 | €1,112 | -€5,143 | -82.2% |
| Trade receivables | 40 | €6,255 | €1,112 | -€5,143 | -82.2% |
| Cash at bank and in hand | 54/58 | €1,344 | €2,290 | +€946 | +70.4% |
| Deferred charges and accrued income | 490/1 | - | €261 | +€261 | |
| Total equity and liabilities | 10/49 | €7,599 | €3,663 | -€3,936 | -51.8% |
| Equity | 10/15 | €2,400 | €3,014 | +€614 | +25.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €2,300 | €2,300 | = | 0.0% |
| Distributable reserves | 133 | €2,300 | €2,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €614 | +€614 | |
| Amounts payable | 17/49 | €5,199 | €649 | -€4,550 | -87.5% |
| Amounts payable within one year | 42/48 | €5,199 | €649 | -€4,550 | -87.5% |
| Trade debts | 44 | €1,676 | €471 | -€1,205 | -71.9% |
| Suppliers | 440/4 | €1,676 | €471 | -€1,205 | -71.9% |
| Taxes, remuneration and social security | 45 | €923 | €123 | -€800 | -86.7% |
| Taxes | 450/3 | €923 | €123 | -€800 | -86.7% |
| Other amounts payable | 47/48 | €2,600 | €56 | -€2,544 | -97.9% |
| Gross operating margin | 9900 | €3,253 | €131 | -€3,122 | -96.0% |
| Operating profit (loss) | 9901 | €3,253 | €131 | -€3,122 | -96.0% |
| Financial charges | 65/66B | €30 | €45 | +€15 | +50.5% |
| Recurring financial charges | 65 | €30 | €45 | +€15 | +50.5% |
| Profit (loss) for the period before taxes | 9903 | €3,223 | €86 | -€3,137 | -97.3% |
| Income taxes | 67/77 | €923 | €123 | -€800 | -86.7% |
| Profit (loss) for the period | 9904 | €2,300 | -€36 | -€2,336 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,300 | -€36 | -€2,336 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.