ECC TOITURES: 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.
ECC TOITURES
Largest movements
- Cash -€71,774
down €71,774 (-98.3%), from €72,986 to €1,212
mainly Investment in fixed assets (net) (-€44,922) and Net result for the year (-€42,482)
- Receivables within one year -€70,350
down €70,350 (-62.6%), from €112,334 to €41,984
of which Trade receivables: -€46,057
- Tangible fixed assets +€25,211
up €25,211 (+16.2%), from €156,022 to €181,233
of which Furniture and vehicles: +€36,794
- Receivables after one year +€21,254
up €21,254 (+14.6%), from €145,250 to €166,504
- Stocks and contracts -€8,525
down €8,525 (-15.3%), from €55,880 to €47,355
- Profit (loss) carried forward -€42,482
down €42,482 (-61.7%), from €68,904 to €26,422
- Current portion of long-term debt -€30,159
down €30,159 (-60.0%), from €50,234 to €20,075
- Trade debts -€28,473
down €28,473 (-36.1%), from €78,834 to €50,361
- Short-term financial debts +€13,956
up €13,956 (+96.8%), from €14,418 to €28,374
- Tax, wage and social debts -€9,328
down €9,328 (-48.7%), from €19,139 to €9,811
of which Remuneration and social security: -€6,743
- Gross operating margin -€181,133
down €181,133 (-47.0%), from €385,283 to €204,150
- Taxes -€42,819
down €42,819 (-100.0%), from €42,830 to €11
- Financial charges +€5,578
up €5,578 (+50.1%), from €11,141 to €16,719
- Staff costs -€4,201
down €4,201 (-2.0%), from €211,256 to €207,054
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.
Derived cash bridge
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 | €548,002 | €445,942 | -€102,060 | -18.6% |
| Fixed assets | 21/28 | €156,022 | €181,233 | +€25,211 | +16.2% |
| Tangible fixed assets | 22/27 | €156,022 | €181,233 | +€25,211 | +16.2% |
| Land and buildings | 22 | €18,000 | €18,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €69,280 | €58,355 | -€10,925 | -15.8% |
| Furniture and vehicles | 24 | €63,486 | €100,281 | +€36,794 | +58.0% |
| Other tangible fixed assets | 26 | €5,256 | €4,598 | -€658 | -12.5% |
| Current assets | 29/58 | €391,980 | €264,709 | -€127,271 | -32.5% |
| Amounts receivable after more than one year | 29 | €145,250 | €166,504 | +€21,254 | +14.6% |
| Other amounts receivable | 291 | €145,250 | €166,504 | +€21,254 | +14.6% |
| Stocks and contracts in progress | 3 | €55,880 | €47,355 | -€8,525 | -15.3% |
| Stocks | 30/36 | €55,880 | €47,355 | -€8,525 | -15.3% |
| Amounts receivable within one year | 40/41 | €112,334 | €41,984 | -€70,350 | -62.6% |
| Trade receivables | 40 | €66,155 | €20,099 | -€46,057 | -69.6% |
| Other amounts receivable | 41 | €46,178 | €21,885 | -€24,293 | -52.6% |
| Cash at bank and in hand | 54/58 | €72,986 | €1,212 | -€71,774 | -98.3% |
| Deferred charges and accrued income | 490/1 | €5,530 | €7,654 | +€2,124 | +38.4% |
| Total equity and liabilities | 10/49 | €548,002 | €445,942 | -€102,060 | -18.6% |
| Equity | 10/15 | €316,906 | €274,424 | -€42,482 | -13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €229,402 | €229,402 | = | 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 | €227,542 | €229,402 | +€1,860 | +0.8% |
| Profit (loss) carried forward | 14 | €68,904 | €26,422 | -€42,482 | -61.7% |
| Amounts payable | 17/49 | €231,096 | €171,517 | -€59,578 | -25.8% |
| Amounts payable after more than one year | 17 | €68,472 | €60,397 | -€8,075 | -11.8% |
| Financial debts | 170/4 | €68,472 | €60,397 | -€8,075 | -11.8% |
| Amounts payable within one year | 42/48 | €162,624 | €108,620 | -€54,004 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €50,234 | €20,075 | -€30,159 | -60.0% |
| Financial debts | 43 | €14,418 | €28,374 | +€13,956 | +96.8% |
| Credit institutions | 430/8 | €14,418 | €28,374 | +€13,956 | +96.8% |
| Trade debts | 44 | €78,834 | €50,361 | -€28,473 | -36.1% |
| Suppliers | 440/4 | €78,834 | €50,361 | -€28,473 | -36.1% |
| Taxes, remuneration and social security | 45 | €19,139 | €9,811 | -€9,328 | -48.7% |
| Taxes | 450/3 | €3,088 | €503 | -€2,585 | -83.7% |
| Remuneration and social security | 454/9 | €16,051 | €9,307 | -€6,743 | -42.0% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Non-recurring operating income | 76A | - | €6,972 | +€6,972 | |
| Remuneration, social security and pensions | 62 | €211,256 | €207,054 | -€4,201 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,507 | €19,711 | -€2,797 | -12.4% |
| Other operating charges | 640/8 | €1,651 | €3,188 | +€1,537 | +93.1% |
| Gross operating margin | 9900 | €385,283 | €204,150 | -€181,133 | -47.0% |
| Operating profit (loss) | 9901 | €149,869 | -€25,802 | -€175,671 | |
| Financial income | 75/76B | €4 | €51 | +€47 | +1,180% |
| Recurring financial income | 75 | €4 | €51 | +€47 | +1,180% |
| Financial charges | 65/66B | €11,141 | €16,719 | +€5,578 | +50.1% |
| Recurring financial charges | 65 | €11,141 | €16,719 | +€5,578 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | €138,732 | -€42,471 | -€181,202 | |
| Income taxes | 67/77 | €42,830 | €11 | -€42,819 | -100.0% |
| Profit (loss) for the period | 9904 | €95,902 | -€42,482 | -€138,384 | |
| Profit (loss) for the period to be appropriated | 9905 | €95,902 | -€42,482 | -€138,384 |
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 21 October 2026 via checked.be.