EBVH: 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.
EBVH
Largest movements
- Receivables within one year -€4,847
down €4,847 (-46.5%), from €10,425 to €5,578
of which Trade receivables: -€5,197
- Stocks and contracts +€4,669
new in 2025: €4,669
- Tangible fixed assets -€1,450
down €1,450 (-22.0%), from €6,607 to €5,156
of which Furniture and vehicles: -€821
- Cash +€890
up €890 (+8275.6%), from €11 to €901
mainly Net result for the year (+€5,207) and Receivables within one year (+€4,847)
- Deferred charges and accrued income -€342
down €342 (-75.4%), from €454 to €112
- Profit (loss) carried forward +€5,207
up €5,207 (+60.1%), from -€8,669 to -€3,463
- Other debts -€3,378
down €3,378 (-96.5%), from €3,500 to €122
- Tax, wage and social debts -€2,162
down €2,162 (-45.6%), from €4,742 to €2,580
of which Remuneration and social security: -€2,191
- Current portion of long-term debt -€982
no longer reported in 2025 (was €982)
- Trade debts +€236
up €236 (+6.0%), from €3,937 to €4,173
- Purchases and services +€8,495
up €8,495 (+14.7%), from €57,669 to €66,164
- Gross operating margin -€3,447
down €3,447 (-24.0%), from €14,380 to €10,933
- Depreciation -€2,492
down €2,492 (-39.5%), from €6,316 to €3,824
- Turnover +€1,547
up €1,547 (+2.1%), from €72,049 to €73,597
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 | €18,752 | €17,672 | -€1,080 | -5.8% |
| Fixed assets | 21/28 | €7,862 | €6,411 | -€1,450 | -18.4% |
| Tangible fixed assets | 22/27 | €6,607 | €5,156 | -€1,450 | -22.0% |
| Plant, machinery and equipment | 23 | €2,617 | €1,988 | -€629 | -24.0% |
| Furniture and vehicles | 24 | €3,990 | €3,169 | -€821 | -20.6% |
| Financial fixed assets | 28 | €1,255 | €1,255 | = | 0.0% |
| Current assets | 29/58 | €10,890 | €11,260 | +€370 | +3.4% |
| Stocks and contracts in progress | 3 | - | €4,669 | +€4,669 | |
| Stocks | 30/36 | - | €4,669 | +€4,669 | |
| Amounts receivable within one year | 40/41 | €10,425 | €5,578 | -€4,847 | -46.5% |
| Trade receivables | 40 | €9,972 | €4,775 | -€5,197 | -52.1% |
| Other amounts receivable | 41 | €453 | €803 | +€350 | +77.2% |
| Cash at bank and in hand | 54/58 | €11 | €901 | +€890 | +8275.6% |
| Deferred charges and accrued income | 490/1 | €454 | €112 | -€342 | -75.4% |
| Total equity and liabilities | 10/49 | €18,752 | €17,672 | -€1,080 | -5.8% |
| Equity | 10/15 | €5,591 | €10,797 | +€5,207 | +93.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,669 | -€3,463 | +€5,207 | +60.1% |
| Amounts payable | 17/49 | €13,161 | €6,874 | -€6,287 | -47.8% |
| Amounts payable within one year | 42/48 | €13,161 | €6,874 | -€6,287 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €982 | - | -€982 | |
| Trade debts | 44 | €3,937 | €4,173 | +€236 | +6.0% |
| Suppliers | 440/4 | €3,937 | €4,173 | +€236 | +6.0% |
| Taxes, remuneration and social security | 45 | €4,742 | €2,580 | -€2,162 | -45.6% |
| Taxes | 450/3 | €19 | €48 | +€29 | +158.0% |
| Remuneration and social security | 454/9 | €4,723 | €2,532 | -€2,191 | -46.4% |
| Other amounts payable | 47/48 | €3,500 | €122 | -€3,378 | -96.5% |
| Turnover | 70 | €72,049 | €73,597 | +€1,547 | +2.1% |
| Non-recurring operating income | 76A | - | €3,500 | +€3,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,669 | €66,164 | +€8,495 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,316 | €3,824 | -€2,492 | -39.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €530 | - | -€530 | |
| Other operating charges | 640/8 | €1,873 | €1,367 | -€506 | -27.0% |
| Gross operating margin | 9900 | €14,380 | €10,933 | -€3,447 | -24.0% |
| Operating profit (loss) | 9901 | €5,661 | €5,741 | +€80 | +1.4% |
| Financial income | 75/76B | €25 | €110 | +€85 | +338.9% |
| Recurring financial income | 75 | €25 | €110 | +€85 | +338.9% |
| Financial charges | 65/66B | €598 | €645 | +€47 | +7.8% |
| Recurring financial charges | 65 | €598 | €645 | +€47 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €5,088 | €5,207 | +€119 | +2.3% |
| Profit (loss) for the period | 9904 | €5,088 | €5,207 | +€119 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,088 | €5,207 | +€119 | +2.3% |
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 6 October 2026 via checked.be.