ECIMA: 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.
ECIMA
Largest movements
- Cash +€51,755
up €51,755 (+11.4%), from €452,551 to €504,306
mainly Depreciation (+€27,408) and Other debts (+€8,512)
- Tangible fixed assets -€27,408
down €27,408 (-41.3%), from €66,320 to €38,912
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€9,336
down €9,336 (-15.9%), from €58,706 to €49,370
- Taxes -€4,610
down €4,610 (-67.5%), from €6,825 to €2,215
- Other operating charges +€3,939
up €3,939 (+151.0%), from €2,609 to €6,548
- Financial income -€1,910
down €1,910 (-5.3%), from €35,719 to €33,809
- Financial charges +€1,880
up €1,880 (+4.6%), from €40,808 to €42,688
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 | €1,232,856 | €1,248,976 | +€16,120 | +1.3% |
| Fixed assets | 21/28 | €601,570 | €574,162 | -€27,408 | -4.6% |
| Tangible fixed assets | 22/27 | €66,320 | €38,912 | -€27,408 | -41.3% |
| Land and buildings | 22 | €66,320 | €38,912 | -€27,408 | -41.3% |
| Financial fixed assets | 28 | €535,250 | €535,250 | = | 0.0% |
| Current assets | 29/58 | €631,285 | €674,814 | +€43,529 | +6.9% |
| Amounts receivable within one year | 40/41 | €167,846 | €163,682 | -€4,164 | -2.5% |
| Trade receivables | 40 | €40,175 | €8,561 | -€31,614 | -78.7% |
| Other amounts receivable | 41 | €127,671 | €155,121 | +€27,450 | +21.5% |
| Cash at bank and in hand | 54/58 | €452,551 | €504,306 | +€51,755 | +11.4% |
| Deferred charges and accrued income | 490/1 | €10,889 | €6,827 | -€4,062 | -37.3% |
| Total equity and liabilities | 10/49 | €1,232,856 | €1,248,976 | +€16,120 | +1.3% |
| Equity | 10/15 | €440,989 | €446,048 | +€5,059 | +1.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,696 | €8,472 | -€2,224 | -20.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,696 | €6,472 | -€2,224 | -25.6% |
| Profit (loss) carried forward | 14 | €410,293 | €417,576 | +€7,283 | +1.8% |
| Provisions and deferred taxes | 16 | €1,483 | €743 | -€740 | -49.9% |
| Deferred taxes | 168 | €1,483 | €743 | -€740 | -49.9% |
| Amounts payable | 17/49 | €790,384 | €802,185 | +€11,802 | +1.5% |
| Amounts payable after more than one year | 17 | €556,735 | €556,735 | = | 0.0% |
| Other amounts payable | 178/9 | €556,735 | €556,735 | = | 0.0% |
| Amounts payable within one year | 42/48 | €225,416 | €237,059 | +€11,643 | +5.2% |
| Trade debts | 44 | €40,331 | €46,300 | +€5,968 | +14.8% |
| Suppliers | 440/4 | €40,331 | €46,300 | +€5,968 | +14.8% |
| Taxes, remuneration and social security | 45 | €5,338 | €2,500 | -€2,837 | -53.2% |
| Taxes | 450/3 | €5,338 | €2,500 | -€2,837 | -53.2% |
| Other amounts payable | 47/48 | €179,747 | €188,259 | +€8,512 | +4.7% |
| Accrued charges and deferred income | 492/3 | €8,233 | €8,391 | +€159 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,088 | €27,408 | -€680 | -2.4% |
| Other operating charges | 640/8 | €2,609 | €6,548 | +€3,939 | +151.0% |
| Gross operating margin | 9900 | €58,706 | €49,370 | -€9,336 | -15.9% |
| Operating profit (loss) | 9901 | €28,009 | €15,413 | -€12,596 | -45.0% |
| Financial income | 75/76B | €35,719 | €33,809 | -€1,910 | -5.3% |
| Recurring financial income | 75 | €35,719 | €33,809 | -€1,910 | -5.3% |
| Financial charges | 65/66B | €40,808 | €42,688 | +€1,880 | +4.6% |
| Recurring financial charges | 65 | €40,808 | €42,688 | +€1,880 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €22,920 | €6,534 | -€16,386 | -71.5% |
| Transfer from deferred taxes | 780 | €740 | €740 | = | 0.0% |
| Income taxes | 67/77 | €6,825 | €2,215 | -€4,610 | -67.5% |
| Profit (loss) for the period | 9904 | €16,835 | €5,059 | -€11,776 | -69.9% |
| Transfer from tax-exempt reserves | 789 | €2,224 | €2,224 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,059 | €7,283 | -€11,776 | -61.8% |
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 6 October 2026 via checked.be.