EBOOKS: 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.
EBOOKS
Largest movements
- Cash +€181,661
up €181,661 (+185.0%), from €98,172 to €279,833
mainly Net result for the year (+€248,031) and Other debts (+€100,000)
- Receivables within one year -€60,934
down €60,934 (-68.1%), from €89,507 to €28,572
of which Trade receivables: -€60,847
- Receivables after one year -€20,000
down €20,000 (-57.1%), from €35,000 to €15,000
- Other debts +€100,000
up €100,000 (+100.0%), from €100,000 to €200,000
- Debts after one year -€50,000
no longer reported in 2025 (was €50,000)
- Profit (loss) carried forward +€48,031
up €48,031 (+125.0%), from €38,431 to €86,462
- Tax, wage and social debts +€4,616
up €4,616 (+17.6%), from €26,270 to €30,885
of which Remuneration and social security: +€9,752
- Gross operating margin +€324,441
up €324,441 (+523.9%), from €61,924 to €386,366
- Taxes +€78,857
up €78,857 (+707.7%), from €11,143 to €90,000
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 | €240,292 | €342,291 | +€101,999 | +42.4% |
| Fixed assets | 21/28 | €15,809 | €16,816 | +€1,007 | +6.4% |
| Tangible fixed assets | 22/27 | €15,702 | €16,708 | +€1,007 | +6.4% |
| Furniture and vehicles | 24 | €15,702 | €16,708 | +€1,007 | +6.4% |
| Financial fixed assets | 28 | €107 | €107 | = | 0.0% |
| Current assets | 29/58 | €224,484 | €325,476 | +€100,992 | +45.0% |
| Amounts receivable after more than one year | 29 | €35,000 | €15,000 | -€20,000 | -57.1% |
| Other amounts receivable | 291 | €35,000 | €15,000 | -€20,000 | -57.1% |
| Amounts receivable within one year | 40/41 | €89,507 | €28,572 | -€60,934 | -68.1% |
| Trade receivables | 40 | €68,863 | €8,016 | -€60,847 | -88.4% |
| Other amounts receivable | 41 | €20,643 | €20,556 | -€87 | -0.4% |
| Cash at bank and in hand | 54/58 | €98,172 | €279,833 | +€181,661 | +185.0% |
| Deferred charges and accrued income | 490/1 | €1,805 | €2,070 | +€265 | +14.7% |
| Total equity and liabilities | 10/49 | €240,292 | €342,291 | +€101,999 | +42.4% |
| Equity | 10/15 | €62,631 | €110,662 | +€48,031 | +76.7% |
| Contributions | 10/11 | €21,700 | €21,700 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,431 | €86,462 | +€48,031 | +125.0% |
| Amounts payable | 17/49 | €177,661 | €231,629 | +€53,968 | +30.4% |
| Amounts payable after more than one year | 17 | €50,000 | - | -€50,000 | |
| Other amounts payable | 178/9 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €127,661 | €231,629 | +€103,968 | +81.4% |
| Trade debts | 44 | €1,391 | €744 | -€647 | -46.5% |
| Suppliers | 440/4 | €1,391 | €744 | -€647 | -46.5% |
| Taxes, remuneration and social security | 45 | €26,270 | €30,885 | +€4,616 | +17.6% |
| Taxes | 450/3 | €26,270 | €21,133 | -€5,137 | -19.6% |
| Remuneration and social security | 454/9 | - | €9,752 | +€9,752 | |
| Other amounts payable | 47/48 | €100,000 | €200,000 | +€100,000 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,061 | €8,247 | +€2,186 | +36.1% |
| Other operating charges | 640/8 | €1,058 | €541 | -€517 | -48.8% |
| Non-recurring operating charges | 66A | - | €39,475 | +€39,475 | |
| Gross operating margin | 9900 | €61,924 | €386,366 | +€324,441 | +523.9% |
| Operating profit (loss) | 9901 | €54,806 | €338,102 | +€283,296 | +516.9% |
| Financial income | 75/76B | €31 | - | -€31 | |
| Recurring financial income | 75 | €31 | - | -€31 | |
| Financial charges | 65/66B | €170 | €72 | -€98 | -57.8% |
| Recurring financial charges | 65 | €170 | €72 | -€98 | -57.8% |
| Profit (loss) for the period before taxes | 9903 | €54,667 | €338,031 | +€283,364 | +518.3% |
| Income taxes | 67/77 | €11,143 | €90,000 | +€78,857 | +707.7% |
| Profit (loss) for the period | 9904 | €43,524 | €248,031 | +€204,507 | +469.9% |
| Profit (loss) for the period to be appropriated | 9905 | €43,524 | €248,031 | +€204,507 | +469.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.