ECCE MEDICAL: 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 MEDICAL
Largest movements
- Stocks and contracts +€64,305
up €64,305 (+79.0%), from €81,377 to €145,682
- Receivables within one year +€30,126
up €30,126 (+24.5%), from €122,917 to €153,043
of which Trade receivables: +€71,802
- Intangible fixed assets -€26,000
down €26,000 (-15.4%), from €168,893 to €142,893
- Tangible fixed assets -€22,878
down €22,878 (-26.8%), from €85,242 to €62,364
- Short-term financial debts +€130,115
up €130,115 (+758%), from €17,157 to €147,271
- Debts after one year -€49,014
down €49,014 (-30.5%), from €160,775 to €111,761
- Trade debts -€30,979
down €30,979 (-54.5%), from €56,809 to €25,831
- Tax, wage and social debts +€25,889
up €25,889 (+48.8%), from €53,053 to €78,942
of which Taxes: +€25,709
- Current portion of long-term debt -€15,894
down €15,894 (-32.5%), from €48,929 to €33,035
- Gross operating margin -€40,354
down €40,354 (-21.8%), from €184,718 to €144,364
- Financial charges -€9,113
down €9,113 (-41.4%), from €21,995 to €12,882
- Financial income +€6,334
up €6,334 (+731%), from €866 to €7,200
- Other operating charges +€5,049
up €5,049 (+28.2%), from €17,927 to €22,976
- Taxes -€4,799
down €4,799 (-22.0%), from €21,800 to €17,001
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 | €459,403 | €504,400 | +€44,998 | +9.8% |
| Fixed assets | 21/28 | €254,135 | €205,257 | -€48,878 | -19.2% |
| Intangible fixed assets | 21 | €168,893 | €142,893 | -€26,000 | -15.4% |
| Tangible fixed assets | 22/27 | €85,242 | €62,364 | -€22,878 | -26.8% |
| Land and buildings | 22 | €11,121 | €13,915 | +€2,794 | +25.1% |
| Plant, machinery and equipment | 23 | €53,748 | €42,718 | -€11,029 | -20.5% |
| Furniture and vehicles | 24 | €9,753 | €5,731 | -€4,023 | -41.2% |
| Leasing and similar rights | 25 | €10,620 | €0 | -€10,620 | -100% |
| Current assets | 29/58 | €205,268 | €299,143 | +€93,875 | +45.7% |
| Stocks and contracts in progress | 3 | €81,377 | €145,682 | +€64,305 | +79.0% |
| Stocks | 30/36 | €81,377 | €145,682 | +€64,305 | +79.0% |
| Amounts receivable within one year | 40/41 | €122,917 | €153,043 | +€30,126 | +24.5% |
| Trade receivables | 40 | €46,326 | €118,128 | +€71,802 | +155% |
| Other amounts receivable | 41 | €76,591 | €34,915 | -€41,676 | -54.4% |
| Cash at bank and in hand | 54/58 | €974 | €301 | -€673 | -69.1% |
| Deferred charges and accrued income | 490/1 | - | €117 | +€117 | |
| Total equity and liabilities | 10/49 | €459,403 | €504,400 | +€44,998 | +9.8% |
| Equity | 10/15 | €121,750 | €106,630 | -€15,119 | -12.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,750 | €46,630 | -€15,119 | -24.5% |
| Amounts payable | 17/49 | €337,653 | €397,770 | +€60,117 | +17.8% |
| Amounts payable after more than one year | 17 | €160,775 | €111,761 | -€49,014 | -30.5% |
| Financial debts | 170/4 | €160,775 | €111,761 | -€49,014 | -30.5% |
| Amounts payable within one year | 42/48 | €176,878 | €286,009 | +€109,131 | +61.7% |
| Current portion of amounts payable after more than one year | 42 | €48,929 | €33,035 | -€15,894 | -32.5% |
| Financial debts | 43 | €17,157 | €147,271 | +€130,115 | +758% |
| Credit institutions | 430/8 | €17,157 | €147,271 | +€130,115 | +758% |
| Trade debts | 44 | €56,809 | €25,831 | -€30,979 | -54.5% |
| Suppliers | 440/4 | €56,809 | €25,831 | -€30,979 | -54.5% |
| Advances received on contracts in progress | 46 | €348 | €348 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €53,053 | €78,942 | +€25,889 | +48.8% |
| Taxes | 450/3 | €49,515 | €75,224 | +€25,709 | +51.9% |
| Remuneration and social security | 454/9 | €3,538 | €3,718 | +€180 | +5.1% |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €31,696 | €33,255 | +€1,559 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,317 | €41,670 | +€353 | +0.9% |
| Other operating charges | 640/8 | €17,927 | €22,976 | +€5,049 | +28.2% |
| Non-recurring operating charges | 66A | - | €2,899 | +€2,899 | |
| Gross operating margin | 9900 | €184,718 | €144,364 | -€40,354 | -21.8% |
| Operating profit (loss) | 9901 | €93,778 | €43,564 | -€50,214 | -53.5% |
| Financial income | 75/76B | €866 | €7,200 | +€6,334 | +731% |
| Recurring financial income | 75 | €866 | €7,200 | +€6,334 | +731% |
| Financial charges | 65/66B | €21,995 | €12,882 | -€9,113 | -41.4% |
| Recurring financial charges | 65 | €21,995 | €12,882 | -€9,113 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €72,649 | €37,881 | -€34,768 | -47.9% |
| Income taxes | 67/77 | €21,800 | €17,001 | -€4,799 | -22.0% |
| Profit (loss) for the period | 9904 | €50,849 | €20,881 | -€29,969 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,849 | €20,881 | -€29,969 | -58.9% |
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 27 October 2026 via checked.be.