EBRAR AVZEN: 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.
EBRAR AVZEN
Largest movements
- Cash -€11,511
down €11,511 (-22.9%), from €50,214 to €38,702
mainly Investment in fixed assets (net) (-€12,450) and Receivables within one year (-€10,197)
- Receivables within one year +€10,197
up €10,197 (+422%), from €2,414 to €12,611
of which Other amounts receivable: +€9,047
- Tangible fixed assets -€2,824
down €2,824 (-4.7%), from €60,525 to €57,701
of which Furniture and vehicles: -€11,250
- Debts after one year -€10,167
down €10,167 (-43.6%), from €23,314 to €13,147
- Profit (loss) carried forward +€6,230
up €6,230 (+19.0%), from €32,741 to €38,970
- Trade debts -€5,114
down €5,114 (-17.3%), from €29,567 to €24,452
- Tax, wage and social debts +€3,929
up €3,929 (+17.8%), from €22,108 to €26,037
of which Remuneration and social security: +€6,810
- Purchases and services -€587,148
no longer reported in 2025 (was €587,148)
- Gross operating margin -€115,618
down €115,618 (-49.1%), from €235,456 to €119,838
- Staff costs -€54,506
down €54,506 (-41.3%), from €132,119 to €77,613
- Depreciation +€11,226
up €11,226 (+277%), from €4,047 to €15,274
- Taxes -€5,120
down €5,120 (-47.0%), from €10,903 to €5,783
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 | €118,477 | €114,340 | -€4,138 | -3.5% |
| Fixed assets | 21/28 | €65,850 | €63,026 | -€2,824 | -4.3% |
| Tangible fixed assets | 22/27 | €60,525 | €57,701 | -€2,824 | -4.7% |
| Plant, machinery and equipment | 23 | €16,478 | €24,904 | +€8,426 | +51.1% |
| Furniture and vehicles | 24 | €44,047 | €32,797 | -€11,250 | -25.5% |
| Financial fixed assets | 28 | €5,325 | €5,325 | = | 0.0% |
| Current assets | 29/58 | €52,627 | €51,313 | -€1,314 | -2.5% |
| Amounts receivable within one year | 40/41 | €2,414 | €12,611 | +€10,197 | +422% |
| Trade receivables | 40 | - | €1,151 | +€1,151 | |
| Other amounts receivable | 41 | €2,414 | €11,460 | +€9,047 | +375% |
| Cash at bank and in hand | 54/58 | €50,214 | €38,702 | -€11,511 | -22.9% |
| Total equity and liabilities | 10/49 | €118,477 | €114,340 | -€4,138 | -3.5% |
| Equity | 10/15 | €34,241 | €40,470 | +€6,230 | +18.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,741 | €38,970 | +€6,230 | +19.0% |
| Amounts payable | 17/49 | €84,236 | €73,869 | -€10,367 | -12.3% |
| Amounts payable after more than one year | 17 | €23,314 | €13,147 | -€10,167 | -43.6% |
| Financial debts | 170/4 | €23,314 | €13,147 | -€10,167 | -43.6% |
| Amounts payable within one year | 42/48 | €60,922 | €60,656 | -€266 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €9,247 | €10,167 | +€920 | +9.9% |
| Trade debts | 44 | €29,567 | €24,452 | -€5,114 | -17.3% |
| Suppliers | 440/4 | €29,567 | €24,452 | -€5,114 | -17.3% |
| Taxes, remuneration and social security | 45 | €22,108 | €26,037 | +€3,929 | +17.8% |
| Taxes | 450/3 | €13,467 | €10,585 | -€2,881 | -21.4% |
| Remuneration and social security | 454/9 | €8,641 | €15,451 | +€6,810 | +78.8% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Goods, raw materials, services and sundry goods | 60/61 | €587,148 | - | -€587,148 | |
| Remuneration, social security and pensions | 62 | €132,119 | €77,613 | -€54,506 | -41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,047 | €15,274 | +€11,226 | +277% |
| Other operating charges | 640/8 | €3,509 | €6,106 | +€2,597 | +74.0% |
| Non-recurring operating charges | 66A | €43,672 | - | -€43,672 | |
| Gross operating margin | 9900 | €235,456 | €119,838 | -€115,618 | -49.1% |
| Operating profit (loss) | 9901 | €52,109 | €20,846 | -€31,263 | -60.0% |
| Financial income | 75/76B | €26 | €264 | +€238 | +927% |
| Recurring financial income | 75 | €26 | €264 | +€238 | +927% |
| Financial charges | 65/66B | €8,491 | €9,097 | +€606 | +7.1% |
| Recurring financial charges | 65 | €8,491 | €9,097 | +€606 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €43,643 | €12,012 | -€31,631 | -72.5% |
| Income taxes | 67/77 | €10,903 | €5,783 | -€5,120 | -47.0% |
| Profit (loss) for the period | 9904 | €32,741 | €6,230 | -€26,511 | -81.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,741 | €6,230 | -€26,511 | -81.0% |
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 26 October 2026 via checked.be.