EC-BROKER: 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.
EC-BROKER
Largest movements
- Cash +€38,359
up €38,359 (+288.8%), from €13,284 to €51,642
mainly Other debts (+€99,006) and Net result for the year (+€32,019)
- Tangible fixed assets -€9,331
down €9,331 (-3.4%), from €270,922 to €261,591
of which Land and buildings: -€7,727
- Receivables within one year -€8,816
down €8,816 (-36.1%), from €24,427 to €15,611
of which Other amounts receivable: -€9,537
- Other debts +€99,006
up €99,006 (+2073.4%), from €4,775 to €103,781
- Reserves -€63,987
down €63,987 (-38.8%), from €164,775 to €100,788
of which Distributable reserves: -€63,987
- Debts after one year -€16,965
down €16,965 (-8.5%), from €200,587 to €183,622
- Gross operating margin -€1,383
down €1,383 (-2.2%), from €61,852 to €60,470
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 | €439,427 | €462,358 | +€22,931 | +5.2% |
| Fixed assets | 21/28 | €270,922 | €261,591 | -€9,331 | -3.4% |
| Tangible fixed assets | 22/27 | €270,922 | €261,591 | -€9,331 | -3.4% |
| Land and buildings | 22 | €268,649 | €260,922 | -€7,727 | -2.9% |
| Plant, machinery and equipment | 23 | €1,150 | €669 | -€482 | -41.9% |
| Furniture and vehicles | 24 | €1,123 | €0 | -€1,123 | -100.0% |
| Current assets | 29/58 | €168,505 | €200,768 | +€32,263 | +19.1% |
| Amounts receivable after more than one year | 29 | €124,500 | €124,500 | = | 0.0% |
| Other amounts receivable | 291 | €124,500 | €124,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,427 | €15,611 | -€8,816 | -36.1% |
| Trade receivables | 40 | €14,890 | €15,611 | +€721 | +4.8% |
| Other amounts receivable | 41 | €9,537 | €0 | -€9,537 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,284 | €51,642 | +€38,359 | +288.8% |
| Deferred charges and accrued income | 490/1 | €6,294 | €9,014 | +€2,720 | +43.2% |
| Total equity and liabilities | 10/49 | €439,427 | €462,358 | +€22,931 | +5.2% |
| Equity | 10/15 | €177,175 | €113,188 | -€63,987 | -36.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €164,775 | €100,788 | -€63,987 | -38.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €164,775 | €100,788 | -€63,987 | -38.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €20,064 | €20,064 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,064 | €20,064 | = | 0.0% |
| Pensions and similar obligations | 160 | €20,064 | €20,064 | = | 0.0% |
| Amounts payable | 17/49 | €242,188 | €329,107 | +€86,918 | +35.9% |
| Amounts payable after more than one year | 17 | €200,587 | €183,622 | -€16,965 | -8.5% |
| Financial debts | 170/4 | €200,587 | €183,622 | -€16,965 | -8.5% |
| Amounts payable within one year | 42/48 | €37,507 | €142,235 | +€104,728 | +279.2% |
| Current portion of amounts payable after more than one year | 42 | €26,751 | €25,325 | -€1,426 | -5.3% |
| Trade debts | 44 | €1,479 | €5,135 | +€3,656 | +247.2% |
| Suppliers | 440/4 | €1,479 | €5,135 | +€3,656 | +247.2% |
| Taxes, remuneration and social security | 45 | €4,502 | €7,994 | +€3,493 | +77.6% |
| Taxes | 450/3 | €4,502 | €5,514 | +€1,013 | +22.5% |
| Remuneration and social security | 454/9 | €0 | €2,480 | +€2,480 | |
| Other amounts payable | 47/48 | €4,775 | €103,781 | +€99,006 | +2073.4% |
| Accrued charges and deferred income | 492/3 | €4,095 | €3,250 | -€845 | -20.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,334 | €9,331 | -€3 | 0.0% |
| Other operating charges | 640/8 | €4,562 | €4,777 | +€215 | +4.7% |
| Gross operating margin | 9900 | €61,852 | €60,470 | -€1,383 | -2.2% |
| Operating profit (loss) | 9901 | €47,956 | €46,361 | -€1,595 | -3.3% |
| Financial income | 75/76B | €3,937 | €3,922 | -€15 | -0.4% |
| Recurring financial income | 75 | €3,937 | €3,922 | -€15 | -0.4% |
| Financial charges | 65/66B | €3,848 | €3,580 | -€268 | -7.0% |
| Recurring financial charges | 65 | €3,848 | €3,580 | -€268 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €48,044 | €46,702 | -€1,342 | -2.8% |
| Income taxes | 67/77 | €14,502 | €14,683 | +€182 | +1.3% |
| Profit (loss) for the period | 9904 | €33,543 | €32,019 | -€1,524 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,543 | €32,019 | -€1,524 | -4.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.