EBY: 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.
EBY
Largest movements
- Cash -€11,843
down €11,843 (-13.0%), from €90,983 to €79,140
mainly Contributions, distributions and other (-€27,000) and Receivables within one year (-€10,562)
- Receivables within one year +€10,562
up €10,562 (+54.2%), from €19,483 to €30,046
of which Trade receivables: +€10,964
- Tangible fixed assets -€9,403
down €9,403 (-50.5%), from €18,608 to €9,205
- Receivables after one year -€8,900
down €8,900 (-46.8%), from €19,000 to €10,100
- Current investments +€8,000
new in 2025: €8,000
- Other debts -€5,319
down €5,319 (-33.8%), from €15,746 to €10,427
- Debts after one year -€4,089
down €4,089 (-52.7%), from €7,755 to €3,667
- Tax, wage and social debts -€2,663
down €2,663 (-12.1%), from €21,977 to €19,314
- Gross operating margin -€11,763
down €11,763 (-18.5%), from €63,570 to €51,808
- Taxes -€2,187
down €2,187 (-23.1%), from €9,478 to €7,291
- Other operating charges +€1,575
up €1,575 (+75.8%), from €2,077 to €3,652
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 | €148,209 | €136,625 | -€11,584 | -7.8% |
| Fixed assets | 21/28 | €18,743 | €9,340 | -€9,403 | -50.2% |
| Tangible fixed assets | 22/27 | €18,608 | €9,205 | -€9,403 | -50.5% |
| Furniture and vehicles | 24 | €18,608 | €9,205 | -€9,403 | -50.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €129,466 | €127,285 | -€2,181 | -1.7% |
| Amounts receivable after more than one year | 29 | €19,000 | €10,100 | -€8,900 | -46.8% |
| Other amounts receivable | 291 | €19,000 | €10,100 | -€8,900 | -46.8% |
| Amounts receivable within one year | 40/41 | €19,483 | €30,046 | +€10,562 | +54.2% |
| Trade receivables | 40 | €19,014 | €29,978 | +€10,964 | +57.7% |
| Other amounts receivable | 41 | €469 | €67 | -€402 | -85.6% |
| Current investments | 50/53 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €90,983 | €79,140 | -€11,843 | -13.0% |
| Total equity and liabilities | 10/49 | €148,209 | €136,625 | -€11,584 | -7.8% |
| Equity | 10/15 | €93,307 | €94,042 | +€735 | +0.8% |
| Contributions | 10/11 | €6,620 | €6,620 | = | 0.0% |
| Outside capital | 11 | €6,620 | €6,620 | = | 0.0% |
| Other | 1109/19 | €6,620 | €6,620 | = | 0.0% |
| Reserves | 13 | €86,687 | €87,422 | +€735 | +0.8% |
| Distributable reserves | 133 | €86,687 | €87,422 | +€735 | +0.8% |
| Amounts payable | 17/49 | €54,902 | €42,583 | -€12,319 | -22.4% |
| Amounts payable after more than one year | 17 | €7,755 | €3,667 | -€4,089 | -52.7% |
| Financial debts | 170/4 | €7,755 | €3,667 | -€4,089 | -52.7% |
| Amounts payable within one year | 42/48 | €47,147 | €38,916 | -€8,231 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €4,089 | €4,089 | = | 0.0% |
| Trade debts | 44 | €5,334 | €5,086 | -€248 | -4.7% |
| Suppliers | 440/4 | €5,334 | €5,086 | -€248 | -4.7% |
| Taxes, remuneration and social security | 45 | €21,977 | €19,314 | -€2,663 | -12.1% |
| Taxes | 450/3 | €21,977 | €19,314 | -€2,663 | -12.1% |
| Other amounts payable | 47/48 | €15,746 | €10,427 | -€5,319 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,650 | €12,060 | +€410 | +3.5% |
| Other operating charges | 640/8 | €2,077 | €3,652 | +€1,575 | +75.8% |
| Gross operating margin | 9900 | €63,570 | €51,808 | -€11,763 | -18.5% |
| Operating profit (loss) | 9901 | €49,844 | €36,096 | -€13,747 | -27.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €728 | €1,070 | +€342 | +47.0% |
| Recurring financial charges | 65 | €728 | €1,070 | +€342 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €49,116 | €35,026 | -€14,090 | -28.7% |
| Income taxes | 67/77 | €9,478 | €7,291 | -€2,187 | -23.1% |
| Profit (loss) for the period | 9904 | €39,638 | €27,735 | -€11,903 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,638 | €27,735 | -€11,903 | -30.0% |
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 5 October 2026 via checked.be.