ECCE HOMO: 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.
ECCE HOMO
Largest movements
- Current investments +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Cash +€12,079
up €12,079 (+5.7%), from €210,665 to €222,744
mainly Net result for the year (+€90,445) and Other debts (+€41,576)
- Receivables within one year +€8,464
up €8,464 (+35.9%), from €23,607 to €32,071
of which Other amounts receivable: +€9,108
- Reserves +€53,609
up €53,609 (+21.7%), from €247,488 to €301,097
of which Distributable reserves: +€53,609
- Other debts +€41,576
up €41,576 (+144.9%), from €28,685 to €70,261
- Profit (loss) carried forward -€24,000
down €24,000 (-50.3%), from €47,745 to €23,745
- Taxes -€6,170
down €6,170 (-16.2%), from €38,084 to €31,914
- Gross operating margin -€2,375
down €2,375 (-1.9%), from €125,889 to €123,514
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 | €340,399 | €413,298 | +€72,899 | +21.4% |
| Fixed assets | 21/28 | €5,665 | €5,447 | -€217 | -3.8% |
| Tangible fixed assets | 22/27 | €5,665 | €5,447 | -€217 | -3.8% |
| Furniture and vehicles | 24 | €5,665 | €5,447 | -€217 | -3.8% |
| Current assets | 29/58 | €334,735 | €407,851 | +€73,116 | +21.8% |
| Amounts receivable within one year | 40/41 | €23,607 | €32,071 | +€8,464 | +35.9% |
| Trade receivables | 40 | €21,194 | €20,549 | -€644 | -3.0% |
| Other amounts receivable | 41 | €2,413 | €11,521 | +€9,108 | +377.4% |
| Current investments | 50/53 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €210,665 | €222,744 | +€12,079 | +5.7% |
| Deferred charges and accrued income | 490/1 | €463 | €3,036 | +€2,573 | +555.5% |
| Total equity and liabilities | 10/49 | €340,399 | €413,298 | +€72,899 | +21.4% |
| Equity | 10/15 | €301,433 | €331,041 | +€29,609 | +9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €247,488 | €301,097 | +€53,609 | +21.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €245,628 | €299,237 | +€53,609 | +21.8% |
| Profit (loss) carried forward | 14 | €47,745 | €23,745 | -€24,000 | -50.3% |
| Amounts payable | 17/49 | €38,967 | €82,257 | +€43,290 | +111.1% |
| Amounts payable within one year | 42/48 | €38,967 | €82,257 | +€43,290 | +111.1% |
| Financial debts | 43 | €253 | €1,130 | +€877 | +346.7% |
| Credit institutions | 430/8 | €253 | €1,130 | +€877 | +346.7% |
| Trade debts | 44 | €2,467 | €2,749 | +€282 | +11.4% |
| Suppliers | 440/4 | €2,467 | €2,749 | +€282 | +11.4% |
| Taxes, remuneration and social security | 45 | €7,563 | €8,118 | +€555 | +7.3% |
| Taxes | 450/3 | €7,563 | €6,312 | -€1,251 | -16.5% |
| Remuneration and social security | 454/9 | - | €1,806 | +€1,806 | |
| Other amounts payable | 47/48 | €28,685 | €70,261 | +€41,576 | +144.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,375 | €2,198 | +€823 | +59.8% |
| Other operating charges | 640/8 | €979 | €914 | -€65 | -6.6% |
| Gross operating margin | 9900 | €125,889 | €123,514 | -€2,375 | -1.9% |
| Operating profit (loss) | 9901 | €123,535 | €120,402 | -€3,133 | -2.5% |
| Financial income | 75/76B | €1,658 | €2,451 | +€793 | +47.8% |
| Recurring financial income | 75 | €1,658 | €2,451 | +€793 | +47.8% |
| Financial charges | 65/66B | €327 | €494 | +€167 | +51.2% |
| Recurring financial charges | 65 | €327 | €494 | +€167 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €124,867 | €122,359 | -€2,508 | -2.0% |
| Income taxes | 67/77 | €38,084 | €31,914 | -€6,170 | -16.2% |
| Profit (loss) for the period | 9904 | €86,783 | €90,445 | +€3,662 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €86,783 | €90,445 | +€3,662 | +4.2% |
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 12 October 2026 via checked.be.