EBMO: 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.
EBMO
Largest movements
- Cash -€26,462
down €26,462 (-30.2%), from €87,685 to €61,224
mainly Trade debts (-€15,963) and Other debts (-€13,452)
- Receivables within one year +€11,980
up €11,980 (+34.7%), from €34,527 to €46,506
of which Trade receivables: +€14,913
- Trade debts -€15,963
down €15,963 (-90.5%), from €17,634 to €1,671
- Profit (loss) carried forward +€15,100
up €15,100 (+99474.0%), from €15 to €15,115
- Other debts -€13,452
no longer reported in 2025 (was €13,452)
- Gross operating margin -€18,554
down €18,554 (-45.3%), from €40,993 to €22,440
- Taxes -€7,592
down €7,592 (-56.8%), from €13,376 to €5,784
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 | €127,940 | €113,155 | -€14,785 | -11.6% |
| Fixed assets | 21/28 | €2,214 | €1,702 | -€512 | -23.1% |
| Tangible fixed assets | 22/27 | €2,214 | €1,702 | -€512 | -23.1% |
| Furniture and vehicles | 24 | €2,214 | €1,702 | -€512 | -23.1% |
| Current assets | 29/58 | €125,726 | €111,453 | -€14,273 | -11.4% |
| Stocks and contracts in progress | 3 | €1,100 | €680 | -€420 | -38.2% |
| Stocks | 30/36 | €1,100 | €680 | -€420 | -38.2% |
| Amounts receivable within one year | 40/41 | €34,527 | €46,506 | +€11,980 | +34.7% |
| Trade receivables | 40 | €17,763 | €32,677 | +€14,913 | +84.0% |
| Other amounts receivable | 41 | €16,763 | €13,830 | -€2,934 | -17.5% |
| Cash at bank and in hand | 54/58 | €87,685 | €61,224 | -€26,462 | -30.2% |
| Deferred charges and accrued income | 490/1 | €2,415 | €3,043 | +€629 | +26.0% |
| Total equity and liabilities | 10/49 | €127,940 | €113,155 | -€14,785 | -11.6% |
| Equity | 10/15 | €78,048 | €93,148 | +€15,100 | +19.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €68,033 | €68,033 | = | 0.0% |
| Distributable reserves | 133 | €68,033 | €68,033 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15 | €15,115 | +€15,100 | +99474.0% |
| Amounts payable | 17/49 | €49,892 | €20,007 | -€29,885 | -59.9% |
| Amounts payable within one year | 42/48 | €49,892 | €20,007 | -€29,885 | -59.9% |
| Trade debts | 44 | €17,634 | €1,671 | -€15,963 | -90.5% |
| Suppliers | 440/4 | €17,634 | €1,671 | -€15,963 | -90.5% |
| Taxes, remuneration and social security | 45 | €18,806 | €18,336 | -€470 | -2.5% |
| Taxes | 450/3 | €17,880 | €18,336 | +€456 | +2.6% |
| Remuneration and social security | 454/9 | €926 | - | -€926 | |
| Other amounts payable | 47/48 | €13,452 | - | -€13,452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €512 | +€168 | +48.8% |
| Other operating charges | 640/8 | €1,197 | €830 | -€367 | -30.6% |
| Gross operating margin | 9900 | €40,993 | €22,440 | -€18,554 | -45.3% |
| Operating profit (loss) | 9901 | €39,453 | €21,098 | -€18,355 | -46.5% |
| Financial charges | 65/66B | €153 | €214 | +€61 | +39.5% |
| Recurring financial charges | 65 | €153 | €214 | +€61 | +39.5% |
| Profit (loss) for the period before taxes | 9903 | €39,299 | €20,884 | -€18,415 | -46.9% |
| Income taxes | 67/77 | €13,376 | €5,784 | -€7,592 | -56.8% |
| Profit (loss) for the period | 9904 | €25,923 | €15,100 | -€10,823 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,923 | €15,100 | -€10,823 | -41.8% |
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 5 October 2026 via checked.be.