ECOMES: 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.
ECOMES
Largest movements
- Current investments +€105,991
up €105,991 (+175%), from €60,647 to €166,638
- Cash -€64,607
down €64,607 (-66.5%), from €97,220 to €32,613
mainly Current investments (-€105,991) and Contributions, distributions and other (-€14,260)
- Tangible fixed assets -€12,276
down €12,276 (-45.6%), from €26,895 to €14,619
- Reserves +€19,140
up €19,140 (+21.1%), from €90,860 to €110,000
of which Distributable reserves: +€21,000
- Other debts +€14,847
up €14,847 (+33.0%), from €44,958 to €59,805
- Contributions -€12,400
no longer reported in 2024 (was €12,400)
- Profit (loss) carried forward +€7,744
up €7,744 (+20.9%), from €36,989 to €44,733
- Other operating charges +€1,498
up €1,498 (+71.8%), from €2,086 to €3,584
- Financial income +€1,375
new in 2024: €1,375
- Taxes -€789
down €789 (-3.7%), from €21,147 to €20,358
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,683 | €215,149 | +€29,465 | +15.9% |
| Fixed assets | 21/28 | €26,895 | €14,619 | -€12,276 | -45.6% |
| Tangible fixed assets | 22/27 | €26,895 | €14,619 | -€12,276 | -45.6% |
| Furniture and vehicles | 24 | €26,895 | €14,619 | -€12,276 | -45.6% |
| Current assets | 29/58 | €158,789 | €200,530 | +€41,741 | +26.3% |
| Amounts receivable within one year | 40/41 | €921 | €1,278 | +€357 | +38.7% |
| Trade receivables | 40 | €471 | €450 | -€22 | -4.6% |
| Other amounts receivable | 41 | €450 | €829 | +€379 | +84.1% |
| Current investments | 50/53 | €60,647 | €166,638 | +€105,991 | +175% |
| Cash at bank and in hand | 54/58 | €97,220 | €32,613 | -€64,607 | -66.5% |
| Total equity and liabilities | 10/49 | €185,683 | €215,149 | +€29,465 | +15.9% |
| Equity | 10/15 | €140,249 | €154,733 | +€14,484 | +10.3% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €90,860 | €110,000 | +€19,140 | +21.1% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €89,000 | €110,000 | +€21,000 | +23.6% |
| Profit (loss) carried forward | 14 | €36,989 | €44,733 | +€7,744 | +20.9% |
| Amounts payable | 17/49 | €45,434 | €60,416 | +€14,982 | +33.0% |
| Amounts payable within one year | 42/48 | €45,434 | €60,416 | +€14,982 | +33.0% |
| Trade debts | 44 | €476 | €561 | +€85 | +17.8% |
| Suppliers | 440/4 | €476 | €561 | +€85 | +17.8% |
| Taxes, remuneration and social security | 45 | - | €49 | +€49 | |
| Taxes | 450/3 | - | €49 | +€49 | |
| Other amounts payable | 47/48 | €44,958 | €59,805 | +€14,847 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,276 | €12,276 | = | 0.0% |
| Other operating charges | 640/8 | €2,086 | €3,584 | +€1,498 | +71.8% |
| Gross operating margin | 9900 | €64,094 | €63,659 | -€435 | -0.7% |
| Operating profit (loss) | 9901 | €49,732 | €47,799 | -€1,932 | -3.9% |
| Financial income | 75/76B | - | €1,375 | +€1,375 | |
| Recurring financial income | 75 | - | €1,375 | +€1,375 | |
| Financial charges | 65/66B | €433 | €72 | -€361 | -83.3% |
| Recurring financial charges | 65 | €433 | €72 | -€361 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | €49,299 | €49,102 | -€197 | -0.4% |
| Income taxes | 67/77 | €21,147 | €20,358 | -€789 | -3.7% |
| Profit (loss) for the period | 9904 | €28,152 | €28,744 | +€592 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,152 | €28,744 | +€592 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.