ECLY: 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.
ECLY
Largest movements
- Cash +€84,528
up €84,528 (+146.8%), from €57,583 to €142,111
mainly Net result for the year (+€69,063) and Trade debts (+€27,986)
- Receivables within one year +€21,073
up €21,073 (+75.0%), from €28,084 to €49,157
of which Trade receivables: +€17,293
- Tangible fixed assets -€15,167
down €15,167 (-20.3%), from €74,590 to €59,423
of which Furniture and vehicles: -€16,673
- Reserves +€69,063
up €69,063 (+70.4%), from €98,035 to €167,098
of which Distributable reserves: +€69,063
- Trade debts +€27,986
up €27,986 (+435.0%), from €6,434 to €34,420
- Debts after one year -€15,619
down €15,619 (-87.6%), from €17,825 to €2,206
- Tax, wage and social debts +€8,668
up €8,668 (+394.4%), from €2,198 to €10,866
of which Taxes: +€8,101
- Other debts +€3,589
up €3,589 (+525.5%), from €683 to €4,272
- Gross operating margin +€68,873
up €68,873 (+55.1%), from €124,961 to €193,834
- Taxes +€21,084
up €21,084 (+175.5%), from €12,017 to €33,101
- Staff costs +€3,307
up €3,307 (+5.2%), from €63,979 to €67,286
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 | €169,646 | €261,147 | +€91,501 | +53.9% |
| Fixed assets | 21/28 | €74,640 | €59,473 | -€15,167 | -20.3% |
| Tangible fixed assets | 22/27 | €74,590 | €59,423 | -€15,167 | -20.3% |
| Plant, machinery and equipment | 23 | €4,843 | €9,491 | +€4,648 | +96.0% |
| Furniture and vehicles | 24 | €62,672 | €45,999 | -€16,673 | -26.6% |
| Other tangible fixed assets | 26 | €7,075 | €3,933 | -€3,142 | -44.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €95,006 | €201,674 | +€106,668 | +112.3% |
| Stocks and contracts in progress | 3 | €3,400 | €4,263 | +€863 | +25.4% |
| Stocks | 30/36 | €3,400 | €4,263 | +€863 | +25.4% |
| Amounts receivable within one year | 40/41 | €28,084 | €49,157 | +€21,073 | +75.0% |
| Trade receivables | 40 | €20,292 | €37,585 | +€17,293 | +85.2% |
| Other amounts receivable | 41 | €7,792 | €11,572 | +€3,780 | +48.5% |
| Cash at bank and in hand | 54/58 | €57,583 | €142,111 | +€84,528 | +146.8% |
| Deferred charges and accrued income | 490/1 | €5,939 | €6,143 | +€204 | +3.4% |
| Total equity and liabilities | 10/49 | €169,646 | €261,147 | +€91,501 | +53.9% |
| Equity | 10/15 | €123,035 | €192,098 | +€69,063 | +56.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €98,035 | €167,098 | +€69,063 | +70.4% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €95,535 | €164,598 | +€69,063 | +72.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €46,611 | €69,049 | +€22,438 | +48.1% |
| Amounts payable after more than one year | 17 | €17,825 | €2,206 | -€15,619 | -87.6% |
| Financial debts | 170/4 | €17,825 | €2,206 | -€15,619 | -87.6% |
| Amounts payable within one year | 42/48 | €28,786 | €66,843 | +€38,057 | +132.2% |
| Current portion of amounts payable after more than one year | 42 | €19,471 | €17,285 | -€2,186 | -11.2% |
| Trade debts | 44 | €6,434 | €34,420 | +€27,986 | +435.0% |
| Suppliers | 440/4 | €6,434 | €34,420 | +€27,986 | +435.0% |
| Taxes, remuneration and social security | 45 | €2,198 | €10,866 | +€8,668 | +394.4% |
| Taxes | 450/3 | - | €8,101 | +€8,101 | |
| Remuneration and social security | 454/9 | €2,198 | €2,765 | +€567 | +25.8% |
| Other amounts payable | 47/48 | €683 | €4,272 | +€3,589 | +525.5% |
| Remuneration, social security and pensions | 62 | €63,979 | €67,286 | +€3,307 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,171 | €22,521 | -€650 | -2.8% |
| Other operating charges | 640/8 | €785 | €1,912 | +€1,127 | +143.6% |
| Non-recurring operating charges | 66A | €126 | €150 | +€24 | +19.0% |
| Gross operating margin | 9900 | €124,961 | €193,834 | +€68,873 | +55.1% |
| Operating profit (loss) | 9901 | €36,900 | €101,965 | +€65,065 | +176.3% |
| Financial income | 75/76B | €433 | €1,840 | +€1,407 | +324.9% |
| Recurring financial income | 75 | €433 | €1,840 | +€1,407 | +324.9% |
| Financial charges | 65/66B | €2,274 | €1,641 | -€633 | -27.8% |
| Recurring financial charges | 65 | €2,274 | €1,641 | -€633 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €35,059 | €102,164 | +€67,105 | +191.4% |
| Income taxes | 67/77 | €12,017 | €33,101 | +€21,084 | +175.5% |
| Profit (loss) for the period | 9904 | €23,042 | €69,063 | +€46,021 | +199.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,042 | €69,063 | +€46,021 | +199.7% |
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 2 October 2026 via checked.be.