ECHRON: 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.
ECHRON
Largest movements
- Receivables within one year +€15,452
up €15,452 (+113.1%), from €13,657 to €29,110
of which Trade receivables: +€18,017
- Receivables after one year +€10,000
new in 2025: €10,000
- Cash +€9,829
up €9,829 (+13.2%), from €74,231 to €84,061
mainly Net result for the year (+€25,861) and Other debts (+€9,723)
- Reserves +€15,861
up €15,861 (+22.2%), from €71,332 to €87,193
of which Distributable reserves: +€15,861
- Other debts +€9,723
up €9,723 (+216.5%), from €4,491 to €14,214
- Tax, wage and social debts +€9,030
up €9,030 (+659.9%), from €1,368 to €10,398
- Gross operating margin +€21,711
up €21,711 (+135.8%), from €15,993 to €37,704
- Taxes +€7,317
up €7,317 (+212.7%), from €3,440 to €10,757
- Financial income +€425
up €425 (+30152.5%), from €1 to €427
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 | €90,251 | €125,931 | +€35,681 | +39.5% |
| Fixed assets | 21/28 | €1,784 | €1,276 | -€508 | -28.5% |
| Tangible fixed assets | 22/27 | €607 | €99 | -€508 | -83.7% |
| Furniture and vehicles | 24 | €607 | €99 | -€508 | -83.7% |
| Financial fixed assets | 28 | €1,177 | €1,177 | = | 0.0% |
| Current assets | 29/58 | €88,466 | €124,655 | +€36,189 | +40.9% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €13,657 | €29,110 | +€15,452 | +113.1% |
| Trade receivables | 40 | €11,093 | €29,110 | +€18,017 | +162.4% |
| Other amounts receivable | 41 | €2,564 | - | -€2,564 | |
| Cash at bank and in hand | 54/58 | €74,231 | €84,061 | +€9,829 | +13.2% |
| Deferred charges and accrued income | 490/1 | €578 | €1,485 | +€908 | +157.2% |
| Total equity and liabilities | 10/49 | €90,251 | €125,931 | +€35,681 | +39.5% |
| Equity | 10/15 | €83,732 | €99,593 | +€15,861 | +18.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €71,332 | €87,193 | +€15,861 | +22.2% |
| 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 | €69,472 | €85,333 | +€15,861 | +22.8% |
| Amounts payable | 17/49 | €6,519 | €26,339 | +€19,820 | +304.1% |
| Amounts payable within one year | 42/48 | €6,308 | €26,031 | +€19,723 | +312.7% |
| Trade debts | 44 | €449 | €1,419 | +€970 | +216.1% |
| Suppliers | 440/4 | €449 | €1,419 | +€970 | +216.1% |
| Taxes, remuneration and social security | 45 | €1,368 | €10,398 | +€9,030 | +659.9% |
| Taxes | 450/3 | €1,368 | €10,398 | +€9,030 | +659.9% |
| Other amounts payable | 47/48 | €4,491 | €14,214 | +€9,723 | +216.5% |
| Accrued charges and deferred income | 492/3 | €210 | €308 | +€98 | +46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €508 | €508 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €15,993 | €37,704 | +€21,711 | +135.8% |
| Operating profit (loss) | 9901 | €14,971 | €36,668 | +€21,696 | +144.9% |
| Financial income | 75/76B | €1 | €427 | +€425 | +30152.5% |
| Recurring financial income | 75 | €1 | €427 | +€425 | +30152.5% |
| Financial charges | 65/66B | €272 | €476 | +€205 | +75.4% |
| Recurring financial charges | 65 | €272 | €476 | +€205 | +75.4% |
| Profit (loss) for the period before taxes | 9903 | €14,701 | €36,618 | +€21,917 | +149.1% |
| Income taxes | 67/77 | €3,440 | €10,757 | +€7,317 | +212.7% |
| Profit (loss) for the period | 9904 | €11,261 | €25,861 | +€14,600 | +129.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,261 | €25,861 | +€14,600 | +129.6% |
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 10 October 2026 via checked.be.