EBMI: 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.
EBMI
Largest movements
- Cash -€41,170
down €41,170 (-19.7%), from €209,385 to €168,215
mainly Contributions, distributions and other (-€204,504) and Investment in fixed assets (net) (-€2,445)
- Reserves -€113,298
down €113,298 (-19.8%), from €570,833 to €457,536
of which Distributable reserves: -€113,298
- Other debts +€68,805
up €68,805 (+704%), from €9,779 to €78,584
- Financial income +€2,653
up €2,653 (+96.1%), from €2,761 to €5,414
- Taxes +€2,101
up €2,101 (+6.3%), from €33,558 to €35,659
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 | €600,308 | €559,641 | -€40,667 | -6.8% |
| Fixed assets | 21/28 | €2,151 | €3,817 | +€1,666 | +77.5% |
| Tangible fixed assets | 22/27 | €2,151 | €3,817 | +€1,666 | +77.5% |
| Plant, machinery and equipment | 23 | €671 | €349 | -€323 | -48.1% |
| Furniture and vehicles | 24 | €413 | €347 | -€66 | -16.0% |
| Other tangible fixed assets | 26 | €1,066 | €3,121 | +€2,055 | +193% |
| Current assets | 29/58 | €598,157 | €555,824 | -€42,333 | -7.1% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,407 | €16,949 | -€3,458 | -16.9% |
| Trade receivables | 40 | €20,407 | €16,949 | -€3,458 | -16.9% |
| Current investments | 50/53 | €217,095 | €219,499 | +€2,404 | +1.1% |
| Cash at bank and in hand | 54/58 | €209,385 | €168,215 | -€41,170 | -19.7% |
| Deferred charges and accrued income | 490/1 | €1,270 | €1,161 | -€109 | -8.6% |
| Total equity and liabilities | 10/49 | €600,308 | €559,641 | -€40,667 | -6.8% |
| Equity | 10/15 | €577,033 | €463,736 | -€113,298 | -19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €570,833 | €457,536 | -€113,298 | -19.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,593 | €17,593 | = | 0.0% |
| Distributable reserves | 133 | €551,380 | €438,082 | -€113,298 | -20.5% |
| Amounts payable | 17/49 | €23,275 | €95,905 | +€72,631 | +312% |
| Amounts payable within one year | 42/48 | €23,275 | €95,905 | +€72,631 | +312% |
| Trade debts | 44 | €588 | €1,097 | +€508 | +86.4% |
| Suppliers | 440/4 | €588 | €1,097 | +€508 | +86.4% |
| Taxes, remuneration and social security | 45 | €12,907 | €16,225 | +€3,317 | +25.7% |
| Taxes | 450/3 | €12,907 | €16,225 | +€3,317 | +25.7% |
| Other amounts payable | 47/48 | €9,779 | €78,584 | +€68,805 | +704% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €478 | €779 | +€301 | +63.1% |
| Other operating charges | 640/8 | €1,308 | €1,263 | -€46 | -3.5% |
| Gross operating margin | 9900 | €123,487 | €123,588 | +€101 | +0.1% |
| Operating profit (loss) | 9901 | €121,701 | €121,546 | -€155 | -0.1% |
| Financial income | 75/76B | €2,761 | €5,414 | +€2,653 | +96.1% |
| Recurring financial income | 75 | €2,761 | €5,414 | +€2,653 | +96.1% |
| Financial charges | 65/66B | €133 | €95 | -€38 | -28.6% |
| Recurring financial charges | 65 | €133 | €95 | -€38 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €124,329 | €126,866 | +€2,536 | +2.0% |
| Income taxes | 67/77 | €33,558 | €35,659 | +€2,101 | +6.3% |
| Profit (loss) for the period | 9904 | €90,771 | €91,207 | +€435 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €90,771 | €91,207 | +€435 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.