EBU NUR: 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.
EBU NUR
Largest movements
- Receivables within one year +€17,264
up €17,264 (+44.4%), from €38,859 to €56,123
of which Other amounts receivable: +€16,578
- Tangible fixed assets -€16,789
down €16,789 (-65.3%), from €25,724 to €8,936
of which Leasing and similar rights: -€24,518
- Cash -€1,447
down €1,447 (-23.8%), from €6,091 to €4,644
mainly Receivables within one year (-€17,264) and Debts after one year (-€15,858)
- Debts after one year -€15,858
no longer reported in 2024 (was €15,858)
- Profit (loss) carried forward +€9,415
up €9,415 (+535%), from €1,758 to €11,174
- Current portion of long-term debt -€7,742
no longer reported in 2024 (was €7,742)
- Other debts +€6,328
up €6,328, from €0 to €6,328
- Tax, wage and social debts +€4,018
up €4,018 (+31.7%), from €12,665 to €16,683
of which Taxes: +€4,850
- Staff costs -€20,370
down €20,370 (-33.2%), from €61,415 to €41,045
- Gross operating margin -€17,695
down €17,695 (-20.9%), from €84,862 to €67,167
- Depreciation -€7,825
down €7,825 (-81.5%), from €9,595 to €1,771
- Financial charges +€5,947
up €5,947 (+149%), from €3,999 to €9,946
of which Non-recurring financial charges: +€7,075
- Financial income +€3,950
up €3,950 (+627,049%), from €1 to €3,951
of which Non-recurring financial income: +€3,419
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,874 | €71,138 | -€737 | -1.0% |
| Fixed assets | 21/28 | €26,560 | €10,371 | -€16,189 | -61.0% |
| Tangible fixed assets | 22/27 | €25,724 | €8,936 | -€16,789 | -65.3% |
| Plant, machinery and equipment | 23 | €1,206 | €831 | -€376 | -31.1% |
| Furniture and vehicles | 24 | €0 | €8,105 | +€8,105 | |
| Leasing and similar rights | 25 | €24,518 | €0 | -€24,518 | -100% |
| Financial fixed assets | 28 | €836 | €1,436 | +€600 | +71.8% |
| Current assets | 29/58 | €45,314 | €60,766 | +€15,452 | +34.1% |
| Amounts receivable within one year | 40/41 | €38,859 | €56,123 | +€17,264 | +44.4% |
| Trade receivables | 40 | €34,378 | €35,064 | +€686 | +2.0% |
| Other amounts receivable | 41 | €4,481 | €21,059 | +€16,578 | +370% |
| Cash at bank and in hand | 54/58 | €6,091 | €4,644 | -€1,447 | -23.8% |
| Deferred charges and accrued income | 490/1 | €365 | - | -€365 | |
| Total equity and liabilities | 10/49 | €71,874 | €71,138 | -€737 | -1.0% |
| Equity | 10/15 | €25,365 | €34,780 | +€9,415 | +37.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,007 | €5,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €3,147 | €5,007 | +€1,860 | +59.1% |
| Profit (loss) carried forward | 14 | €1,758 | €11,174 | +€9,415 | +535% |
| Amounts payable | 17/49 | €46,509 | €36,357 | -€10,152 | -21.8% |
| Amounts payable after more than one year | 17 | €15,858 | - | -€15,858 | |
| Financial debts | 170/4 | €15,858 | - | -€15,858 | |
| Amounts payable within one year | 42/48 | €30,651 | €36,357 | +€5,706 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €7,742 | - | -€7,742 | |
| Trade debts | 44 | €10,244 | €13,346 | +€3,102 | +30.3% |
| Suppliers | 440/4 | €10,244 | €13,346 | +€3,102 | +30.3% |
| Taxes, remuneration and social security | 45 | €12,665 | €16,683 | +€4,018 | +31.7% |
| Taxes | 450/3 | €4,319 | €9,169 | +€4,850 | +112% |
| Remuneration and social security | 454/9 | €8,346 | €7,514 | -€832 | -10.0% |
| Other amounts payable | 47/48 | €0 | €6,328 | +€6,328 | |
| Remuneration, social security and pensions | 62 | €61,415 | €41,045 | -€20,370 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,595 | €1,771 | -€7,825 | -81.5% |
| Other operating charges | 640/8 | €5,029 | €3,837 | -€1,192 | -23.7% |
| Gross operating margin | 9900 | €84,862 | €67,167 | -€17,695 | -20.9% |
| Operating profit (loss) | 9901 | €8,823 | €20,515 | +€11,692 | +133% |
| Financial income | 75/76B | €1 | €3,951 | +€3,950 | +627,049% |
| Recurring financial income | 75 | €1 | €532 | +€532 | +84,413% |
| Non-recurring financial income | 76B | - | €3,419 | +€3,419 | |
| Financial charges | 65/66B | €3,999 | €9,946 | +€5,947 | +149% |
| Recurring financial charges | 65 | €3,999 | €2,871 | -€1,128 | -28.2% |
| Non-recurring financial charges | 66B | - | €7,075 | +€7,075 | |
| Profit (loss) for the period before taxes | 9903 | €4,824 | €14,520 | +€9,696 | +201% |
| Income taxes | 67/77 | €1,740 | €5,105 | +€3,365 | +193% |
| Profit (loss) for the period | 9904 | €3,085 | €9,415 | +€6,331 | +205% |
| Profit (loss) for the period to be appropriated | 9905 | €3,085 | €9,415 | +€6,331 | +205% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.