EBM GROUP: 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.
EBM GROUP
Largest movements
- Cash -€7,629
down €7,629 (-90.2%), from €8,461 to €833
- Tangible fixed assets -€6,279
down €6,279 (-50.0%), from €12,559 to €6,279
- Receivables within one year +€5,164
up €5,164 (+354.0%), from €1,459 to €6,623
of which Trade receivables: +€4,543
- Profit (loss) carried forward -€8,723
new in 2024: -€8,723
- Tax, wage and social debts -€2,970
down €2,970 (-84.3%), from €3,521 to €552
of which Remuneration and social security: -€2,920
- Other debts +€1,740
up €1,740 (+136.2%), from €1,278 to €3,017
- Trade debts +€1,209
up €1,209 (+1023.2%), from €118 to €1,327
- Gross operating margin -€7,866
down €7,866, from €6,878 to -€988
- Depreciation -€6,279
no longer reported in 2024 (was €6,279)
- Financial charges +€87
up €87 (+56.8%), from €153 to €240
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,479 | €13,735 | -€8,744 | -38.9% |
| Fixed assets | 21/28 | €12,559 | €6,279 | -€6,279 | -50.0% |
| Tangible fixed assets | 22/27 | €12,559 | €6,279 | -€6,279 | -50.0% |
| Furniture and vehicles | 24 | €12,559 | €6,279 | -€6,279 | -50.0% |
| Current assets | 29/58 | €9,920 | €7,455 | -€2,465 | -24.8% |
| Amounts receivable within one year | 40/41 | €1,459 | €6,623 | +€5,164 | +354.0% |
| Trade receivables | 40 | €1,145 | €5,688 | +€4,543 | +396.6% |
| Other amounts receivable | 41 | €313 | €934 | +€621 | +198.0% |
| Cash at bank and in hand | 54/58 | €8,461 | €833 | -€7,629 | -90.2% |
| Total equity and liabilities | 10/49 | €22,479 | €13,735 | -€8,744 | -38.9% |
| Equity | 10/15 | €17,562 | €8,839 | -€8,723 | -49.7% |
| Contributions | 10/11 | €12,450 | €12,450 | = | 0.0% |
| Reserves | 13 | €5,112 | €5,112 | = | 0.0% |
| Distributable reserves | 133 | €5,112 | €5,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€8,723 | -€8,723 | |
| Amounts payable | 17/49 | €4,917 | €4,896 | -€21 | -0.4% |
| Amounts payable within one year | 42/48 | €4,917 | €4,896 | -€21 | -0.4% |
| Trade debts | 44 | €118 | €1,327 | +€1,209 | +1023.2% |
| Suppliers | 440/4 | €118 | €1,327 | +€1,209 | +1023.2% |
| Taxes, remuneration and social security | 45 | €3,521 | €552 | -€2,970 | -84.3% |
| Taxes | 450/3 | €602 | €552 | -€50 | -8.3% |
| Remuneration and social security | 454/9 | €2,920 | - | -€2,920 | |
| Other amounts payable | 47/48 | €1,278 | €3,017 | +€1,740 | +136.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,279 | - | -€6,279 | |
| Other operating charges | 640/8 | €61 | €108 | +€46 | +75.5% |
| Gross operating margin | 9900 | €6,878 | -€988 | -€7,866 | |
| Operating profit (loss) | 9901 | €537 | -€1,096 | -€1,633 | |
| Financial charges | 65/66B | €153 | €240 | +€87 | +56.8% |
| Recurring financial charges | 65 | €153 | €240 | +€87 | +56.8% |
| Profit (loss) for the period before taxes | 9903 | €384 | -€1,336 | -€1,720 | |
| Profit (loss) for the period | 9904 | €384 | -€1,336 | -€1,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €384 | -€1,336 | -€1,720 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.