eBOZ: 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.
eBOZ
Largest movements
- Tangible fixed assets -€6,609
down €6,609 (-11.3%), from €58,610 to €52,002
of which Land and buildings: -€5,674
- Cash -€3,880
down €3,880 (-5.2%), from €75,199 to €71,318
mainly Contributions, distributions and other (-€64,000) and Tax, wage and social debts (-€11,270)
- Receivables within one year +€2,450
up €2,450 (+23.0%), from €10,628 to €13,078
of which Trade receivables: +€2,643
- Receivables after one year +€1,877
up €1,877 (+20.8%), from €9,007 to €10,884
- Profit (loss) carried forward +€23,289
up €23,289 (+65.1%), from €35,784 to €59,072
- Contributions -€18,000
down €18,000 (-88.0%), from €20,460 to €2,460
- Tax, wage and social debts -€11,270
down €11,270 (-57.4%), from €19,641 to €8,371
of which Taxes: -€11,270
- Other debts +€7,138
up €7,138 (+21.7%), from €32,862 to €40,000
- Debts after one year -€5,940
down €5,940 (-15.7%), from €37,925 to €31,984
- Taxes -€10,627
down €10,627 (-84.0%), from €12,644 to €2,017
- Other operating charges -€9,225
down €9,225 (-98.9%), from €9,325 to €100
- Gross operating margin +€6,978
up €6,978 (+9.6%), from €73,068 to €80,047
- Depreciation +€3,674
up €3,674 (+102.4%), from €3,589 to €7,262
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 | €153,445 | €147,828 | -€5,616 | -3.7% |
| Fixed assets | 21/28 | €58,610 | €52,002 | -€6,609 | -11.3% |
| Tangible fixed assets | 22/27 | €58,610 | €52,002 | -€6,609 | -11.3% |
| Land and buildings | 22 | €53,930 | €48,256 | -€5,674 | -10.5% |
| Plant, machinery and equipment | 23 | €4,074 | €3,447 | -€627 | -15.4% |
| Furniture and vehicles | 24 | €606 | €298 | -€308 | -50.8% |
| Current assets | 29/58 | €94,834 | €95,826 | +€992 | +1.0% |
| Amounts receivable after more than one year | 29 | €9,007 | €10,884 | +€1,877 | +20.8% |
| Other amounts receivable | 291 | €9,007 | €10,884 | +€1,877 | +20.8% |
| Amounts receivable within one year | 40/41 | €10,628 | €13,078 | +€2,450 | +23.0% |
| Trade receivables | 40 | €8,875 | €11,518 | +€2,643 | +29.8% |
| Other amounts receivable | 41 | €1,753 | €1,560 | -€193 | -11.0% |
| Cash at bank and in hand | 54/58 | €75,199 | €71,318 | -€3,880 | -5.2% |
| Deferred charges and accrued income | 490/1 | - | €546 | +€546 | |
| Total equity and liabilities | 10/49 | €153,445 | €147,828 | -€5,616 | -3.7% |
| Equity | 10/15 | €56,244 | €61,532 | +€5,289 | +9.4% |
| Contributions | 10/11 | €20,460 | €2,460 | -€18,000 | -88.0% |
| Profit (loss) carried forward | 14 | €35,784 | €59,072 | +€23,289 | +65.1% |
| Amounts payable | 17/49 | €97,201 | €86,296 | -€10,905 | -11.2% |
| Amounts payable after more than one year | 17 | €37,925 | €31,984 | -€5,940 | -15.7% |
| Financial debts | 170/4 | €37,925 | €31,984 | -€5,940 | -15.7% |
| Amounts payable within one year | 42/48 | €59,276 | €54,311 | -€4,965 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €5,690 | €5,940 | +€250 | +4.4% |
| Trade debts | 44 | €1,082 | - | -€1,082 | |
| Suppliers | 440/4 | €1,082 | - | -€1,082 | |
| Taxes, remuneration and social security | 45 | €19,641 | €8,371 | -€11,270 | -57.4% |
| Taxes | 450/3 | €19,269 | €7,999 | -€11,270 | -58.5% |
| Remuneration and social security | 454/9 | €372 | €372 | = | 0.0% |
| Other amounts payable | 47/48 | €32,862 | €40,000 | +€7,138 | +21.7% |
| Remuneration, social security and pensions | 62 | - | €80 | +€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,589 | €7,262 | +€3,674 | +102.4% |
| Other operating charges | 640/8 | €9,325 | €100 | -€9,225 | -98.9% |
| Gross operating margin | 9900 | €73,068 | €80,047 | +€6,978 | +9.6% |
| Operating profit (loss) | 9901 | €60,155 | €72,604 | +€12,450 | +20.7% |
| Financial income | 75/76B | €527 | €574 | +€48 | +9.0% |
| Recurring financial income | 75 | €527 | €574 | +€48 | +9.0% |
| Financial charges | 65/66B | €1,272 | €1,873 | +€601 | +47.2% |
| Recurring financial charges | 65 | €1,272 | €1,873 | +€601 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €59,409 | €71,305 | +€11,897 | +20.0% |
| Income taxes | 67/77 | €12,644 | €2,017 | -€10,627 | -84.0% |
| Profit (loss) for the period | 9904 | €46,765 | €69,289 | +€22,524 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €46,765 | €69,289 | +€22,524 | +48.2% |
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 29 September 2026 via checked.be.