ECK PLAFONNAGE: 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.
ECK PLAFONNAGE
Largest movements
- Cash -€24,578
down €24,578 (-66.6%), from €36,895 to €12,317
mainly Investment in fixed assets (net) (-€37,700) and Receivables within one year (-€19,444)
- Receivables within one year +€19,444
up €19,444 (+62.6%), from €31,066 to €50,510
of which Trade receivables: +€26,718
- Tangible fixed assets +€10,429
up €10,429 (+3.0%), from €351,446 to €361,875
of which Land and buildings: +€12,021
- Deferred charges and accrued income -€6,475
down €6,475 (-53.7%), from €12,063 to €5,589
- Tax, wage and social debts -€16,513
down €16,513 (-74.1%), from €22,279 to €5,766
of which Remuneration and social security: -€17,600
- Profit (loss) carried forward +€8,564
up €8,564 (+8.4%), from €101,942 to €110,506
- Gross operating margin -€58,455
down €58,455 (-20.6%), from €284,062 to €225,607
- Write-downs -€25,000
down €25,000, from €5,000 to -€20,000
- Staff costs +€19,209
up €19,209 (+11.0%), from €174,424 to €193,633
- Taxes -€8,731
down €8,731 (-66.8%), from €13,074 to €4,343
- Other operating charges -€3,967
down €3,967 (-96.0%), from €4,132 to €165
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 | €431,471 | €430,291 | -€1,180 | -0.3% |
| Fixed assets | 21/28 | €351,446 | €361,875 | +€10,429 | +3.0% |
| Tangible fixed assets | 22/27 | €351,446 | €361,875 | +€10,429 | +3.0% |
| Land and buildings | 22 | €318,608 | €330,629 | +€12,021 | +3.8% |
| Plant, machinery and equipment | 23 | €1,151 | €1,741 | +€590 | +51.2% |
| Furniture and vehicles | 24 | €31,687 | €29,506 | -€2,181 | -6.9% |
| Current assets | 29/58 | €80,025 | €68,416 | -€11,609 | -14.5% |
| Amounts receivable within one year | 40/41 | €31,066 | €50,510 | +€19,444 | +62.6% |
| Trade receivables | 40 | €23,748 | €50,466 | +€26,718 | +113% |
| Other amounts receivable | 41 | €7,319 | €44 | -€7,275 | -99.4% |
| Cash at bank and in hand | 54/58 | €36,895 | €12,317 | -€24,578 | -66.6% |
| Deferred charges and accrued income | 490/1 | €12,063 | €5,589 | -€6,475 | -53.7% |
| Total equity and liabilities | 10/49 | €431,471 | €430,291 | -€1,180 | -0.3% |
| Equity | 10/15 | €103,942 | €112,506 | +€8,564 | +8.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,942 | €110,506 | +€8,564 | +8.4% |
| Amounts payable | 17/49 | €327,529 | €317,785 | -€9,744 | -3.0% |
| Amounts payable after more than one year | 17 | €269,119 | €267,738 | -€1,381 | -0.5% |
| Financial debts | 170/4 | €269,119 | €267,738 | -€1,381 | -0.5% |
| Amounts payable within one year | 42/48 | €58,410 | €50,047 | -€8,363 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €23,396 | €26,198 | +€2,802 | +12.0% |
| Trade debts | 44 | €12,735 | €14,870 | +€2,134 | +16.8% |
| Suppliers | 440/4 | €12,735 | €14,870 | +€2,134 | +16.8% |
| Taxes, remuneration and social security | 45 | €22,279 | €5,766 | -€16,513 | -74.1% |
| Taxes | 450/3 | €875 | €1,962 | +€1,087 | +124% |
| Remuneration and social security | 454/9 | €21,403 | €3,804 | -€17,600 | -82.2% |
| Other amounts payable | 47/48 | - | €3,214 | +€3,214 | |
| Remuneration, social security and pensions | 62 | €174,424 | €193,633 | +€19,209 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,506 | €27,271 | +€3,765 | +16.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,000 | -€20,000 | -€25,000 | |
| Other operating charges | 640/8 | €4,132 | €165 | -€3,967 | -96.0% |
| Gross operating margin | 9900 | €284,062 | €225,607 | -€58,455 | -20.6% |
| Operating profit (loss) | 9901 | €77,001 | €24,538 | -€52,463 | -68.1% |
| Financial income | 75/76B | €154 | €3 | -€151 | -98.0% |
| Recurring financial income | 75 | €154 | €3 | -€151 | -98.0% |
| Financial charges | 65/66B | €13,149 | €11,634 | -€1,515 | -11.5% |
| Recurring financial charges | 65 | €13,149 | €11,634 | -€1,515 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €64,006 | €12,907 | -€51,098 | -79.8% |
| Income taxes | 67/77 | €13,074 | €4,343 | -€8,731 | -66.8% |
| Profit (loss) for the period | 9904 | €50,931 | €8,564 | -€42,367 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,931 | €8,564 | -€42,367 | -83.2% |
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 31 October 2026 via checked.be.