EBM AUWERX: 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.
EBM AUWERX
Largest movements
- Deferred charges and accrued income -€37,632
down €37,632 (-70.0%), from €53,725 to €16,093
- Tangible fixed assets -€12,734
down €12,734 (-45.6%), from €27,909 to €15,174
of which Furniture and vehicles: -€9,870
- Cash +€10,739
up €10,739 (+4.6%), from €232,369 to €243,108
mainly Other debts (+€63,950) and Deferred charges and accrued income (+€37,632)
- Receivables within one year +€8,009
up €8,009 (+266%), from €3,013 to €11,022
- Reserves -€104,728
no longer reported in 2025 (was €104,728)
- Other debts +€63,950
up €63,950 (+32.5%), from €196,626 to €260,576
- Tax, wage and social debts +€18,603
up €18,603 (+1,171%), from €1,589 to €20,191
- Current portion of long-term debt -€9,489
no longer reported in 2025 (was €9,489)
- Gross operating margin -€99,998
down €99,998 (-65.8%), from €151,889 to €51,891
- Taxes -€22,486
down €22,486 (-70.7%), from €31,797 to €9,311
- Financial income +€2,364
up €2,364 (+340%), from €696 to €3,060
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 | €317,616 | €285,997 | -€31,619 | -10.0% |
| Fixed assets | 21/28 | €28,509 | €15,774 | -€12,734 | -44.7% |
| Tangible fixed assets | 22/27 | €27,909 | €15,174 | -€12,734 | -45.6% |
| Land and buildings | 22 | €16,375 | €13,511 | -€2,865 | -17.5% |
| Furniture and vehicles | 24 | €11,534 | €1,664 | -€9,870 | -85.6% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €289,107 | €270,222 | -€18,885 | -6.5% |
| Amounts receivable within one year | 40/41 | €3,013 | €11,022 | +€8,009 | +266% |
| Other amounts receivable | 41 | €3,013 | €11,022 | +€8,009 | +266% |
| Cash at bank and in hand | 54/58 | €232,369 | €243,108 | +€10,739 | +4.6% |
| Deferred charges and accrued income | 490/1 | €53,725 | €16,093 | -€37,632 | -70.0% |
| Total equity and liabilities | 10/49 | €317,616 | €285,997 | -€31,619 | -10.0% |
| Equity | 10/15 | €107,728 | €3,000 | -€104,728 | -97.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €104,728 | - | -€104,728 | |
| Distributable reserves | 133 | €104,728 | - | -€104,728 | |
| Amounts payable | 17/49 | €209,888 | €282,997 | +€73,109 | +34.8% |
| Amounts payable within one year | 42/48 | €209,888 | €282,997 | +€73,109 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €9,489 | - | -€9,489 | |
| Trade debts | 44 | €2,184 | €2,230 | +€46 | +2.1% |
| Suppliers | 440/4 | €2,184 | €2,230 | +€46 | +2.1% |
| Taxes, remuneration and social security | 45 | €1,589 | €20,191 | +€18,603 | +1,171% |
| Taxes | 450/3 | €1,589 | €20,191 | +€18,603 | +1,171% |
| Other amounts payable | 47/48 | €196,626 | €260,576 | +€63,950 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,006 | €14,046 | +€40 | +0.3% |
| Other operating charges | 640/8 | €1,255 | €1,175 | -€80 | -6.3% |
| Gross operating margin | 9900 | €151,889 | €51,891 | -€99,998 | -65.8% |
| Operating profit (loss) | 9901 | €136,628 | €36,669 | -€99,959 | -73.2% |
| Financial income | 75/76B | €696 | €3,060 | +€2,364 | +340% |
| Recurring financial income | 75 | €696 | €3,060 | +€2,364 | +340% |
| Financial charges | 65/66B | €799 | €539 | -€260 | -32.6% |
| Recurring financial charges | 65 | €799 | €539 | -€260 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €136,525 | €39,191 | -€97,335 | -71.3% |
| Income taxes | 67/77 | €31,797 | €9,311 | -€22,486 | -70.7% |
| Profit (loss) for the period | 9904 | €104,728 | €29,879 | -€74,849 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €104,728 | €29,879 | -€74,849 | -71.5% |
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 14 October 2026 via checked.be.