ECOPHONES: 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.
ECOPHONES
Largest movements
- Receivables within one year +€36,380
up €36,380 (+146%), from €24,990 to €61,370
of which Other amounts receivable: +€58,239
- Cash -€33,850
down €33,850 (-52.8%), from €64,080 to €30,230
mainly Receivables within one year (-€36,380) and Investment in fixed assets (net) (-€16,500)
- Stocks and contracts -€21,357
down €21,357 (-63.4%), from €33,689 to €12,332
- Financial fixed assets +€16,500
new in 2024: €16,500
- Tax, wage and social debts +€25,524
up €25,524 (+473%), from €5,401 to €30,924
- Trade debts -€13,388
down €13,388 (-77.3%), from €17,323 to €3,934
- Other debts -€12,209
no longer reported in 2024 (was €12,209)
- Profit (loss) carried forward -€2,253
down €2,253 (-2.7%), from €82,826 to €80,573
- Gross operating margin -€35,648
down €35,648 (-49.1%), from €72,594 to €36,946
- Taxes +€24,049
new in 2024: €24,049
- Other operating charges +€3,488
new in 2024: €3,488
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 | €122,759 | €120,432 | -€2,327 | -1.9% |
| Fixed assets | 21/28 | - | €16,500 | +€16,500 | |
| Financial fixed assets | 28 | - | €16,500 | +€16,500 | |
| Current assets | 29/58 | €122,759 | €103,932 | -€18,827 | -15.3% |
| Stocks and contracts in progress | 3 | €33,689 | €12,332 | -€21,357 | -63.4% |
| Stocks | 30/36 | €33,689 | €12,332 | -€21,357 | -63.4% |
| Amounts receivable within one year | 40/41 | €24,990 | €61,370 | +€36,380 | +146% |
| Trade receivables | 40 | €24,990 | €3,131 | -€21,860 | -87.5% |
| Other amounts receivable | 41 | - | €58,239 | +€58,239 | |
| Cash at bank and in hand | 54/58 | €64,080 | €30,230 | -€33,850 | -52.8% |
| Total equity and liabilities | 10/49 | €122,759 | €120,432 | -€2,327 | -1.9% |
| Equity | 10/15 | €87,826 | €85,573 | -€2,253 | -2.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,826 | €80,573 | -€2,253 | -2.7% |
| Amounts payable | 17/49 | €34,933 | €34,859 | -€74 | -0.2% |
| Amounts payable within one year | 42/48 | €34,933 | €34,859 | -€74 | -0.2% |
| Trade debts | 44 | €17,323 | €3,934 | -€13,388 | -77.3% |
| Suppliers | 440/4 | €17,323 | €3,934 | -€13,388 | -77.3% |
| Taxes, remuneration and social security | 45 | €5,401 | €30,924 | +€25,524 | +473% |
| Taxes | 450/3 | €5,401 | €30,924 | +€25,524 | +473% |
| Other amounts payable | 47/48 | €12,209 | - | -€12,209 | |
| Other operating charges | 640/8 | - | €3,488 | +€3,488 | |
| Operating charges capitalised as restructuring costs | 649 | - | -€129 | -€129 | |
| Non-recurring operating charges | 66A | - | €2,189 | +€2,189 | |
| Gross operating margin | 9900 | €72,594 | €36,946 | -€35,648 | -49.1% |
| Operating profit (loss) | 9901 | €72,594 | €31,398 | -€41,196 | -56.7% |
| Financial charges | 65/66B | €241 | €202 | -€39 | -16.2% |
| Recurring financial charges | 65 | €241 | €202 | -€39 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €72,352 | €31,195 | -€41,157 | -56.9% |
| Income taxes | 67/77 | - | €24,049 | +€24,049 | |
| Profit (loss) for the period | 9904 | €72,352 | €7,146 | -€65,206 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,352 | €7,146 | -€65,206 | -90.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.