eClub Administration: 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.
eClub Administration
Largest movements
- Receivables within one year -€5,670
down €5,670 (-42.9%), from €13,217 to €7,547
of which Trade receivables: -€5,888
- Cash -€5,278
down €5,278 (-28.4%), from €18,575 to €13,297
mainly Trade debts (-€7,267) and Tax, wage and social debts (-€1,665)
- Financial fixed assets +€1,532
up €1,532 (+3.7%), from €41,649 to €43,181
- Trade debts -€7,267
down €7,267 (-45.8%), from €15,860 to €8,594
of which Bills of exchange payable: -€7,125
- Tax, wage and social debts -€1,665
no longer reported in 2025 (was €1,665)
- Gross operating margin -€7,158
down €7,158 (-92.4%), from €7,751 to €593
- Taxes -€1,670
down €1,670, from €1,666 to -€3
- Financial income -€385
down €385 (-96.3%), from €400 to €15
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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 | €73,441 | €64,026 | -€9,415 | -12.8% |
| Fixed assets | 21/28 | €41,649 | €43,181 | +€1,532 | +3.7% |
| Financial fixed assets | 28 | €41,649 | €43,181 | +€1,532 | +3.7% |
| Current assets | 29/58 | €31,792 | €20,845 | -€10,947 | -34.4% |
| Amounts receivable within one year | 40/41 | €13,217 | €7,547 | -€5,670 | -42.9% |
| Trade receivables | 40 | €12,500 | €6,612 | -€5,888 | -47.1% |
| Other amounts receivable | 41 | €717 | €936 | +€219 | +30.5% |
| Cash at bank and in hand | 54/58 | €18,575 | €13,297 | -€5,278 | -28.4% |
| Total equity and liabilities | 10/49 | €73,441 | €64,026 | -€9,415 | -12.8% |
| Equity | 10/15 | €15,436 | €14,952 | -€483 | -3.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,436 | €4,952 | -€483 | -8.9% |
| Amounts payable | 17/49 | €58,005 | €49,074 | -€8,932 | -15.4% |
| Amounts payable within one year | 42/48 | €58,005 | €49,074 | -€8,932 | -15.4% |
| Trade debts | 44 | €15,860 | €8,594 | -€7,267 | -45.8% |
| Suppliers | 440/4 | €735 | €594 | -€142 | -19.3% |
| Bills of exchange payable | 441 | €15,125 | €8,000 | -€7,125 | -47.1% |
| Taxes, remuneration and social security | 45 | €1,665 | - | -€1,665 | |
| Taxes | 450/3 | €1,665 | - | -€1,665 | |
| Other amounts payable | 47/48 | €40,480 | €40,480 | = | 0.0% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €7,751 | €593 | -€7,158 | -92.4% |
| Operating profit (loss) | 9901 | €6,979 | €193 | -€6,786 | -97.2% |
| Financial income | 75/76B | €400 | €15 | -€385 | -96.3% |
| Recurring financial income | 75 | €400 | €15 | -€385 | -96.3% |
| Financial charges | 65/66B | €733 | €695 | -€38 | -5.2% |
| Recurring financial charges | 65 | €728 | €695 | -€33 | -4.5% |
| Non-recurring financial charges | 66B | €5 | - | -€5 | |
| Profit (loss) for the period before taxes | 9903 | €6,647 | -€487 | -€7,134 | |
| Income taxes | 67/77 | €1,666 | -€3 | -€1,670 | |
| Profit (loss) for the period | 9904 | €4,981 | -€483 | -€5,464 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,981 | -€483 | -€5,464 |
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 14 October 2026 via checked.be.