ECONER - J: 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.
ECONER - J
Largest movements
- Receivables within one year -€6,570
down €6,570 (-23.8%), from €27,607 to €21,037
- Cash +€2,934
up €2,934 (+310.6%), from €945 to €3,878
mainly Receivables within one year (+€6,570) and Depreciation (+€2,430)
- Tangible fixed assets -€754
down €754 (-11.5%), from €6,559 to €5,804
of which Furniture and vehicles: -€1,923
- Trade debts -€4,977
down €4,977 (-16.7%), from €29,848 to €24,871
- Financial income -€980
no longer reported in 2025 (was €980)
of which Financial income: -€980
- Depreciation -€689
down €689 (-22.1%), from €3,119 to €2,430
- Gross operating margin +€679
up €679 (+21.3%), from €3,192 to €3,872
- Other operating charges +€107
up €107 (+19.1%), from €561 to €668
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 | €35,305 | €30,764 | -€4,540 | -12.9% |
| Fixed assets | 21/28 | €6,603 | €5,849 | -€754 | -11.4% |
| Tangible fixed assets | 22/27 | €6,559 | €5,804 | -€754 | -11.5% |
| Plant, machinery and equipment | 23 | - | €1,467 | +€1,467 | |
| Furniture and vehicles | 24 | €5,068 | €3,145 | -€1,923 | -37.9% |
| Other tangible fixed assets | 26 | €1,491 | €1,193 | -€298 | -20.0% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €28,701 | €24,915 | -€3,786 | -13.2% |
| Amounts receivable within one year | 40/41 | €27,607 | €21,037 | -€6,570 | -23.8% |
| Trade receivables | 40 | €27,607 | €21,037 | -€6,570 | -23.8% |
| Cash at bank and in hand | 54/58 | €945 | €3,878 | +€2,934 | +310.6% |
| Deferred charges and accrued income | 490/1 | €150 | - | -€150 | |
| Total equity and liabilities | 10/49 | €35,305 | €30,764 | -€4,540 | -12.9% |
| Equity | 10/15 | -€1,808 | -€1,735 | +€73 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,008 | -€7,935 | +€73 | +0.9% |
| Amounts payable | 17/49 | €37,113 | €32,499 | -€4,614 | -12.4% |
| Amounts payable within one year | 42/48 | €37,113 | €32,499 | -€4,614 | -12.4% |
| Trade debts | 44 | €29,848 | €24,871 | -€4,977 | -16.7% |
| Suppliers | 440/4 | €29,848 | €24,871 | -€4,977 | -16.7% |
| Taxes, remuneration and social security | 45 | €6,717 | €6,801 | +€84 | +1.3% |
| Taxes | 450/3 | €6,717 | €6,801 | +€84 | +1.3% |
| Other amounts payable | 47/48 | €548 | €827 | +€279 | +51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,119 | €2,430 | -€689 | -22.1% |
| Other operating charges | 640/8 | €561 | €668 | +€107 | +19.1% |
| Gross operating margin | 9900 | €3,192 | €3,872 | +€679 | +21.3% |
| Operating profit (loss) | 9901 | -€487 | €774 | +€1,261 | |
| Financial income | 75/76B | €980 | - | -€980 | |
| Recurring financial income | 75 | €980 | - | -€980 | |
| Non-recurring financial income | 76B | €980 | - | -€980 | |
| Financial charges | 65/66B | €34 | €45 | +€11 | +33.3% |
| Recurring financial charges | 65 | €34 | €45 | +€11 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €459 | €729 | +€270 | +58.8% |
| Income taxes | 67/77 | €645 | €655 | +€10 | +1.5% |
| Profit (loss) for the period | 9904 | -€186 | €73 | +€260 | |
| Profit (loss) for the period to be appropriated | 9905 | -€186 | €73 | +€260 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.