EBN Poorten: 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.
EBN Poorten
Largest movements
- Cash +€21,635
up €21,635 (+6.7%), from €325,112 to €346,747
mainly Net result for the year (+€21,867) and Stocks and contracts (+€4,242)
- Stocks and contracts -€4,242
down €4,242 (-17.3%), from €24,575 to €20,333
- Reserves +€21,867
up €21,867 (+7.0%), from €313,809 to €335,676
of which Non-distributable reserves: +€21,867
- Staff costs -€26,872
no longer reported in 2025 (was €26,872)
- Gross operating margin -€5,578
down €5,578 (-15.3%), from €36,571 to €30,993
- Taxes +€3,782
up €3,782 (+58.7%), from €6,439 to €10,221
- Other operating charges +€677
up €677 (+108%), from €627 to €1,304
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 | €356,501 | €375,373 | +€18,872 | +5.3% |
| Current assets | 29/58 | €356,501 | €375,373 | +€18,872 | +5.3% |
| Stocks and contracts in progress | 3 | €24,575 | €20,333 | -€4,242 | -17.3% |
| Stocks | 30/36 | €24,575 | €20,333 | -€4,242 | -17.3% |
| Amounts receivable within one year | 40/41 | €5,264 | €6,742 | +€1,479 | +28.1% |
| Trade receivables | 40 | €5,264 | €6,742 | +€1,479 | +28.1% |
| Cash at bank and in hand | 54/58 | €325,112 | €346,747 | +€21,635 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,551 | €1,551 | = | 0.0% |
| Total equity and liabilities | 10/49 | €356,501 | €375,373 | +€18,872 | +5.3% |
| Equity | 10/15 | €332,409 | €354,276 | +€21,867 | +6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €313,809 | €335,676 | +€21,867 | +7.0% |
| Non-distributable reserves | 130/1 | €105,857 | €127,725 | +€21,867 | +20.7% |
| Reserves not available under the articles | 1311 | €101,006 | €101,006 | = | 0.0% |
| Own shares acquired | 1312 | €4,851 | €26,718 | +€21,867 | +451% |
| Distributable reserves | 133 | €207,952 | €207,952 | = | 0.0% |
| Amounts payable | 17/49 | €24,092 | €21,097 | -€2,995 | -12.4% |
| Amounts payable within one year | 42/48 | €24,092 | €21,097 | -€2,995 | -12.4% |
| Trade debts | 44 | €1,321 | €1,842 | +€521 | +39.4% |
| Suppliers | 440/4 | €1,321 | €1,842 | +€521 | +39.4% |
| Advances received on contracts in progress | 46 | €6,215 | €4,812 | -€1,403 | -22.6% |
| Taxes, remuneration and social security | 45 | €15,608 | €13,495 | -€2,113 | -13.5% |
| Taxes | 450/3 | €9,261 | €9,236 | -€25 | -0.3% |
| Remuneration and social security | 454/9 | €6,348 | €4,259 | -€2,089 | -32.9% |
| Other amounts payable | 47/48 | €947 | €947 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €26,872 | - | -€26,872 | |
| Other operating charges | 640/8 | €627 | €1,304 | +€677 | +108% |
| Gross operating margin | 9900 | €36,571 | €30,993 | -€5,578 | -15.3% |
| Operating profit (loss) | 9901 | €9,072 | €29,689 | +€20,617 | +227% |
| Financial income | 75/76B | €2,332 | €2,561 | +€229 | +9.8% |
| Recurring financial income | 75 | €2,332 | €2,561 | +€229 | +9.8% |
| Financial charges | 65/66B | €114 | €161 | +€47 | +41.5% |
| Recurring financial charges | 65 | €114 | €161 | +€47 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €11,290 | €32,089 | +€20,799 | +184% |
| Income taxes | 67/77 | €6,439 | €10,221 | +€3,782 | +58.7% |
| Profit (loss) for the period | 9904 | €4,851 | €21,867 | +€17,017 | +351% |
| Profit (loss) for the period to be appropriated | 9905 | €4,851 | €21,867 | +€17,017 | +351% |
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 27 October 2026 via checked.be.