EBV Boutique: 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.
EBV Boutique
Largest movements
- Cash -€13,480
down €13,480 (-52.2%), from €25,844 to €12,365
mainly Tax, wage and social debts (-€8,005) and Stocks and contracts (-€5,350)
- Stocks and contracts +€5,350
up €5,350 (+39.4%), from €13,580 to €18,930
- Deferred charges and accrued income -€3,328
down €3,328 (-86.3%), from €3,857 to €529
- Receivables within one year +€2,280
up €2,280 (+470.9%), from €484 to €2,765
- Intangible fixed assets +€866
new in 2025: €866
- Tax, wage and social debts -€8,005
down €8,005 (-49.6%), from €16,135 to €8,130
- Profit (loss) carried forward +€5,699
up €5,699 (+100.8%), from €5,652 to €11,351
- Other debts -€3,309
down €3,309 (-27.8%), from €11,916 to €8,607
- Trade debts -€2,696
down €2,696 (-38.2%), from €7,063 to €4,368
- Gross operating margin -€8,229
down €8,229 (-35.1%), from €23,449 to €15,220
- Financial charges -€6,723
down €6,723 (-50.8%), from €13,226 to €6,503
- Taxes -€922
down €922 (-25.5%), from €3,610 to €2,688
- Other operating charges -€488
down €488 (-49.4%), from €987 to €499
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 | €43,766 | €35,455 | -€8,311 | -19.0% |
| Fixed assets | 21/28 | - | €866 | +€866 | |
| Intangible fixed assets | 21 | - | €866 | +€866 | |
| Current assets | 29/58 | €43,766 | €34,588 | -€9,177 | -21.0% |
| Stocks and contracts in progress | 3 | €13,580 | €18,930 | +€5,350 | +39.4% |
| Stocks | 30/36 | €13,580 | €18,930 | +€5,350 | +39.4% |
| Amounts receivable within one year | 40/41 | €484 | €2,765 | +€2,280 | +470.9% |
| Trade receivables | 40 | €484 | €2,765 | +€2,280 | +470.9% |
| Cash at bank and in hand | 54/58 | €25,844 | €12,365 | -€13,480 | -52.2% |
| Deferred charges and accrued income | 490/1 | €3,857 | €529 | -€3,328 | -86.3% |
| Total equity and liabilities | 10/49 | €43,766 | €35,455 | -€8,311 | -19.0% |
| Equity | 10/15 | €8,652 | €14,351 | +€5,699 | +65.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,652 | €11,351 | +€5,699 | +100.8% |
| Amounts payable | 17/49 | €35,114 | €21,104 | -€14,010 | -39.9% |
| Amounts payable within one year | 42/48 | €35,114 | €21,104 | -€14,010 | -39.9% |
| Trade debts | 44 | €7,063 | €4,368 | -€2,696 | -38.2% |
| Suppliers | 440/4 | €7,063 | €4,368 | -€2,696 | -38.2% |
| Taxes, remuneration and social security | 45 | €16,135 | €8,130 | -€8,005 | -49.6% |
| Taxes | 450/3 | €16,135 | €8,130 | -€8,005 | -49.6% |
| Other amounts payable | 47/48 | €11,916 | €8,607 | -€3,309 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €34 | +€34 | |
| Other operating charges | 640/8 | €987 | €499 | -€488 | -49.4% |
| Gross operating margin | 9900 | €23,449 | €15,220 | -€8,229 | -35.1% |
| Operating profit (loss) | 9901 | €22,462 | €14,688 | -€7,774 | -34.6% |
| Financial income | 75/76B | €26 | €202 | +€176 | +685.8% |
| Recurring financial income | 75 | €26 | €202 | +€176 | +685.8% |
| Financial charges | 65/66B | €13,226 | €6,503 | -€6,723 | -50.8% |
| Recurring financial charges | 65 | €13,226 | €6,503 | -€6,723 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €9,262 | €8,386 | -€875 | -9.5% |
| Income taxes | 67/77 | €3,610 | €2,688 | -€922 | -25.5% |
| Profit (loss) for the period | 9904 | €5,652 | €5,699 | +€47 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €5,652 | €5,699 | +€47 | +0.8% |
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 11 October 2026 via checked.be.