EBOUTREMANS: 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.
EBOUTREMANS
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Tangible fixed assets +€77,808
up €77,808 (+97.1%), from €80,135 to €157,943
of which Furniture and vehicles: +€84,601
- Cash +€43,202
up €43,202 (+11.7%), from €370,553 to €413,755
mainly Net result for the year (+€221,089) and Debts after one year (+€61,657)
- Deferred charges and accrued income +€21,921
up €21,921 (+20.2%), from €108,641 to €130,562
- Receivables within one year -€9,595
down €9,595 (-100.0%), from €9,595 to €0
- Reserves +€218,182
up €218,182 (+69.3%), from €314,959 to €533,141
of which Distributable reserves: +€218,182
- Debts after one year +€61,657
up €61,657, from €0 to €61,657
- Tax, wage and social debts +€32,762
up €32,762 (+225.0%), from €14,559 to €47,321
of which Taxes: +€32,762
- Other debts +€10,656
up €10,656 (+12.5%), from €85,579 to €96,236
- Gross operating margin +€131,857
up €131,857 (+36.0%), from €366,286 to €498,143
- Taxes +€37,152
up €37,152 (+58.0%), from €64,059 to €101,211
- Provisions +€16,005
up €16,005, from -€15,192 to €814
- Depreciation +€8,953
up €8,953 (+28.3%), from €31,684 to €40,637
- Other operating charges +€5,318
up €5,318 (+321.9%), from €1,652 to €6,971
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 | €568,924 | €902,260 | +€333,335 | +58.6% |
| Fixed assets | 21/28 | €80,135 | €157,943 | +€77,808 | +97.1% |
| Tangible fixed assets | 22/27 | €80,135 | €157,943 | +€77,808 | +97.1% |
| Plant, machinery and equipment | 23 | €25,247 | €18,629 | -€6,618 | -26.2% |
| Furniture and vehicles | 24 | €54,537 | €139,139 | +€84,601 | +155.1% |
| Other tangible fixed assets | 26 | €351 | €175 | -€175 | -50.0% |
| Current assets | 29/58 | €488,789 | €744,317 | +€255,528 | +52.3% |
| Amounts receivable within one year | 40/41 | €9,595 | €0 | -€9,595 | -100.0% |
| Trade receivables | 40 | €9,595 | €0 | -€9,595 | -100.0% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €370,553 | €413,755 | +€43,202 | +11.7% |
| Deferred charges and accrued income | 490/1 | €108,641 | €130,562 | +€21,921 | +20.2% |
| Total equity and liabilities | 10/49 | €568,924 | €902,260 | +€333,335 | +58.6% |
| Equity | 10/15 | €328,392 | €549,482 | +€221,089 | +67.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €314,959 | €533,141 | +€218,182 | +69.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €313,099 | €531,281 | +€218,182 | +69.7% |
| Profit (loss) carried forward | 14 | €1,033 | €3,940 | +€2,908 | +281.5% |
| Provisions and deferred taxes | 16 | €117,966 | €118,779 | +€814 | +0.7% |
| Provisions for liabilities and charges | 160/5 | €117,966 | €118,779 | +€814 | +0.7% |
| Other liabilities and charges | 164/5 | €117,966 | €118,779 | +€814 | +0.7% |
| Amounts payable | 17/49 | €122,566 | €233,999 | +€111,432 | +90.9% |
| Amounts payable after more than one year | 17 | €0 | €61,657 | +€61,657 | |
| Financial debts | 170/4 | €0 | €61,657 | +€61,657 | |
| Amounts payable within one year | 42/48 | €122,560 | €172,342 | +€49,782 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €18,615 | €26,787 | +€8,172 | +43.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,806 | €1,998 | -€1,808 | -47.5% |
| Suppliers | 440/4 | €3,806 | €1,998 | -€1,808 | -47.5% |
| Taxes, remuneration and social security | 45 | €14,559 | €47,321 | +€32,762 | +225.0% |
| Taxes | 450/3 | €14,559 | €47,321 | +€32,762 | +225.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €85,579 | €96,236 | +€10,656 | +12.5% |
| Accrued charges and deferred income | 492/3 | €7 | €0 | -€7 | -100.0% |
| Non-recurring operating income | 76A | - | €158 | +€158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,684 | €40,637 | +€8,953 | +28.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€15,192 | €814 | +€16,005 | |
| Other operating charges | 640/8 | €1,652 | €6,971 | +€5,318 | +321.9% |
| Non-recurring operating charges | 66A | - | €759 | +€759 | |
| Gross operating margin | 9900 | €366,286 | €498,143 | +€131,857 | +36.0% |
| Operating profit (loss) | 9901 | €348,141 | €448,963 | +€100,822 | +29.0% |
| Financial income | 75/76B | €28 | €2,378 | +€2,350 | +8399.4% |
| Recurring financial income | 75 | €28 | €2,378 | +€2,350 | +8399.4% |
| Financial charges | 65/66B | €128,303 | €129,041 | +€738 | +0.6% |
| Recurring financial charges | 65 | €128,303 | €129,041 | +€738 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €219,866 | €322,300 | +€102,434 | +46.6% |
| Income taxes | 67/77 | €64,059 | €101,211 | +€37,152 | +58.0% |
| Profit (loss) for the period | 9904 | €155,808 | €221,089 | +€65,282 | +41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €155,808 | €221,089 | +€65,282 | +41.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.