EBS Air & Eau: 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.
EBS Air & Eau
Largest movements
- Receivables within one year -€38,734
down €38,734 (-66.2%), from €58,471 to €19,737
of which Other amounts receivable: -€36,750
- Tangible fixed assets -€4,702
down €4,702 (-31.2%), from €15,094 to €10,392
of which Other tangible fixed assets: -€3,381
- Deferred charges and accrued income +€2,104
up €2,104 (+3797.3%), from €55 to €2,160
- Cash -€825
down €825 (-51.7%), from €1,594 to €769
mainly Other debts (-€40,000) and Tax, wage and social debts (-€3,432)
- Other debts -€40,000
no longer reported in 2025 (was €40,000)
- Tax, wage and social debts -€3,432
down €3,432 (-71.0%), from €4,837 to €1,405
of which Taxes: -€2,194
- Current portion of long-term debt -€2,396
no longer reported in 2025 (was €2,396)
- Trade debts +€2,119
up €2,119 (+35.4%), from €5,979 to €8,098
- Profit (loss) carried forward +€1,980
up €1,980 (+59.3%), from €3,338 to €5,318
- Gross operating margin -€13,741
down €13,741 (-70.5%), from €19,486 to €5,745
- Taxes -€2,944
down €2,944 (-67.7%), from €4,349 to €1,405
- Depreciation -€966
down €966 (-28.0%), from €3,450 to €2,483
- Financial income +€767
up €767 (+34.8%), from €2,206 to €2,973
of which Non-recurring financial income: +€900
- Financial charges +€493
up €493 (+163.2%), from €302 to €795
of which Non-recurring financial charges: +€558
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 | €75,577 | €33,421 | -€42,156 | -55.8% |
| Fixed assets | 21/28 | €15,457 | €10,755 | -€4,702 | -30.4% |
| Tangible fixed assets | 22/27 | €15,094 | €10,392 | -€4,702 | -31.2% |
| Plant, machinery and equipment | 23 | €1,567 | €246 | -€1,321 | -84.3% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €13,527 | €10,146 | -€3,381 | -25.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €60,120 | €22,666 | -€37,454 | -62.3% |
| Amounts receivable within one year | 40/41 | €58,471 | €19,737 | -€38,734 | -66.2% |
| Trade receivables | 40 | €8,059 | €6,075 | -€1,984 | -24.6% |
| Other amounts receivable | 41 | €50,412 | €13,662 | -€36,750 | -72.9% |
| Cash at bank and in hand | 54/58 | €1,594 | €769 | -€825 | -51.7% |
| Deferred charges and accrued income | 490/1 | €55 | €2,160 | +€2,104 | +3797.3% |
| Total equity and liabilities | 10/49 | €75,577 | €33,421 | -€42,156 | -55.8% |
| Equity | 10/15 | €21,938 | €23,918 | +€1,980 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €3,338 | €5,318 | +€1,980 | +59.3% |
| Amounts payable | 17/49 | €53,639 | €9,503 | -€44,136 | -82.3% |
| Amounts payable after more than one year | 17 | €426 | - | -€426 | |
| Financial debts | 170/4 | €426 | - | -€426 | |
| Amounts payable within one year | 42/48 | €53,212 | €9,503 | -€43,709 | -82.1% |
| Current portion of amounts payable after more than one year | 42 | €2,396 | - | -€2,396 | |
| Trade debts | 44 | €5,979 | €8,098 | +€2,119 | +35.4% |
| Suppliers | 440/4 | €5,979 | €8,098 | +€2,119 | +35.4% |
| Taxes, remuneration and social security | 45 | €4,837 | €1,405 | -€3,432 | -71.0% |
| Taxes | 450/3 | €3,599 | €1,405 | -€2,194 | -61.0% |
| Remuneration and social security | 454/9 | €1,239 | - | -€1,239 | |
| Other amounts payable | 47/48 | €40,000 | - | -€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,450 | €2,483 | -€966 | -28.0% |
| Other operating charges | 640/8 | €856 | €706 | -€149 | -17.4% |
| Non-recurring operating charges | 66A | - | €1,350 | +€1,350 | |
| Gross operating margin | 9900 | €19,486 | €5,745 | -€13,741 | -70.5% |
| Operating profit (loss) | 9901 | €15,181 | €1,206 | -€13,975 | -92.1% |
| Financial income | 75/76B | €2,206 | €2,973 | +€767 | +34.8% |
| Recurring financial income | 75 | €2,206 | €2,073 | -€133 | -6.0% |
| Non-recurring financial income | 76B | - | €900 | +€900 | |
| Financial charges | 65/66B | €302 | €795 | +€493 | +163.2% |
| Recurring financial charges | 65 | €302 | €237 | -€65 | -21.6% |
| Non-recurring financial charges | 66B | - | €558 | +€558 | |
| Profit (loss) for the period before taxes | 9903 | €17,085 | €3,384 | -€13,701 | -80.2% |
| Income taxes | 67/77 | €4,349 | €1,405 | -€2,944 | -67.7% |
| Profit (loss) for the period | 9904 | €12,737 | €1,980 | -€10,757 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,737 | €1,980 | -€10,757 | -84.5% |
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 12 October 2026 via checked.be.