ECMA SOLUTIONS: 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.
ECMA SOLUTIONS
Largest movements
- Cash +€42,095
up €42,095 (+75.0%), from €56,089 to €98,184
mainly Trade debts (+€61,045) and Net result for the year (+€23,911)
- Receivables within one year +€34,030
up €34,030 (+8,518%), from €399 to €34,429
of which Trade receivables: +€23,196
- Trade debts +€61,045
up €61,045 (+15,673%), from €390 to €61,435
- Reserves +€23,911
up €23,911 (+81.2%), from €29,440 to €53,351
- Tax, wage and social debts -€8,832
down €8,832 (-43.7%), from €20,222 to €11,390
- Financial charges +€13,925
up €13,925 (+129,900%), from €11 to €13,936
- Gross operating margin +€4,577
up €4,577 (+10.9%), from €42,074 to €46,651
- Taxes -€3,152
down €3,152 (-28.2%), from €11,191 to €8,039
- Other operating charges +€787
new in 2025: €787
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 | €56,489 | €132,613 | +€76,124 | +135% |
| Current assets | 29/58 | €56,489 | €132,613 | +€76,124 | +135% |
| Amounts receivable within one year | 40/41 | €399 | €34,429 | +€34,030 | +8,518% |
| Trade receivables | 40 | €390 | €23,585 | +€23,196 | +5,955% |
| Other amounts receivable | 41 | €10 | €10,844 | +€10,834 | +108,452% |
| Cash at bank and in hand | 54/58 | €56,089 | €98,184 | +€42,095 | +75.0% |
| Total equity and liabilities | 10/49 | €56,489 | €132,613 | +€76,124 | +135% |
| Equity | 10/15 | €35,640 | €59,551 | +€23,911 | +67.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,440 | €53,351 | +€23,911 | +81.2% |
| Distributable reserves | 133 | €29,440 | €53,351 | +€23,911 | +81.2% |
| Amounts payable | 17/49 | €20,849 | €73,062 | +€52,213 | +250% |
| Amounts payable within one year | 42/48 | €20,849 | €73,062 | +€52,213 | +250% |
| Trade debts | 44 | €390 | €61,435 | +€61,045 | +15,673% |
| Suppliers | 440/4 | €390 | €61,435 | +€61,045 | +15,673% |
| Taxes, remuneration and social security | 45 | €20,222 | €11,390 | -€8,832 | -43.7% |
| Taxes | 450/3 | €20,222 | €11,390 | -€8,832 | -43.7% |
| Other amounts payable | 47/48 | €237 | €237 | = | 0.0% |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | €42,074 | €46,651 | +€4,577 | +10.9% |
| Operating profit (loss) | 9901 | €42,074 | €45,864 | +€3,790 | +9.0% |
| Financial income | 75/76B | - | €23 | +€23 | |
| Recurring financial income | 75 | - | €23 | +€23 | |
| Financial charges | 65/66B | €11 | €13,936 | +€13,925 | +129,900% |
| Recurring financial charges | 65 | €11 | €13,936 | +€13,925 | +129,900% |
| Profit (loss) for the period before taxes | 9903 | €42,063 | €31,951 | -€10,112 | -24.0% |
| Income taxes | 67/77 | €11,191 | €8,039 | -€3,152 | -28.2% |
| Profit (loss) for the period | 9904 | €30,871 | €23,911 | -€6,960 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,871 | €23,911 | -€6,960 | -22.5% |
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 19 October 2026 via checked.be.