ECRAMA: 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.
ECRAMA
Largest movements
- Cash +€18,131
up €18,131 (+180%), from €10,055 to €28,185
mainly Net result for the year (+€29,675) and Depreciation (+€10,653)
- Receivables within one year +€8,935
up €8,935 (+81.2%), from €11,010 to €19,944
of which Other amounts receivable: +€8,411
- Reserves +€29,675
up €29,675 (+340%), from €8,716 to €38,391
- Debts after one year -€10,346
down €10,346 (-33.0%), from €31,337 to €20,991
- Tax, wage and social debts +€9,241
up €9,241 (+111%), from €8,304 to €17,545
of which Taxes: +€11,241
- Trade debts -€1,493
down €1,493 (-48.4%), from €3,085 to €1,592
- Gross operating margin +€41,032
up €41,032 (+306%), from €13,388 to €54,419
- Depreciation +€9,582
up €9,582 (+895%), from €1,071 to €10,653
- Taxes +€7,104
up €7,104 (+234%), from €3,032 to €10,136
- Other operating charges +€2,052
up €2,052 (+477%), from €430 to €2,482
- Financial charges +€1,336
up €1,336 (+968%), from €138 to €1,474
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 | €66,514 | €93,866 | +€27,351 | +41.1% |
| Fixed assets | 21/28 | €45,450 | €45,736 | +€286 | +0.6% |
| Tangible fixed assets | 22/27 | €45,450 | €45,736 | +€286 | +0.6% |
| Furniture and vehicles | 24 | €45,450 | €45,736 | +€286 | +0.6% |
| Current assets | 29/58 | €21,065 | €48,130 | +€27,065 | +128% |
| Amounts receivable within one year | 40/41 | €11,010 | €19,944 | +€8,935 | +81.2% |
| Trade receivables | 40 | €11,010 | €11,533 | +€523 | +4.8% |
| Other amounts receivable | 41 | - | €8,411 | +€8,411 | |
| Cash at bank and in hand | 54/58 | €10,055 | €28,185 | +€18,131 | +180% |
| Total equity and liabilities | 10/49 | €66,514 | €93,866 | +€27,351 | +41.1% |
| Equity | 10/15 | €13,716 | €43,391 | +€29,675 | +216% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,716 | €38,391 | +€29,675 | +340% |
| Distributable reserves | 133 | €8,716 | €38,391 | +€29,675 | +340% |
| Amounts payable | 17/49 | €52,798 | €50,474 | -€2,324 | -4.4% |
| Amounts payable after more than one year | 17 | €31,337 | €20,991 | -€10,346 | -33.0% |
| Financial debts | 170/4 | €31,337 | €20,991 | -€10,346 | -33.0% |
| Amounts payable within one year | 42/48 | €21,461 | €29,483 | +€8,022 | +37.4% |
| Current portion of amounts payable after more than one year | 42 | €9,951 | €10,346 | +€395 | +4.0% |
| Trade debts | 44 | €3,085 | €1,592 | -€1,493 | -48.4% |
| Suppliers | 440/4 | €3,085 | €1,592 | -€1,493 | -48.4% |
| Taxes, remuneration and social security | 45 | €8,304 | €17,545 | +€9,241 | +111% |
| Taxes | 450/3 | €6,304 | €17,545 | +€11,241 | +178% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €121 | - | -€121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,071 | €10,653 | +€9,582 | +895% |
| Other operating charges | 640/8 | €430 | €2,482 | +€2,052 | +477% |
| Gross operating margin | 9900 | €13,388 | €54,419 | +€41,032 | +306% |
| Operating profit (loss) | 9901 | €11,887 | €41,284 | +€29,398 | +247% |
| Financial charges | 65/66B | €138 | €1,474 | +€1,336 | +968% |
| Recurring financial charges | 65 | €138 | €1,474 | +€1,336 | +968% |
| Profit (loss) for the period before taxes | 9903 | €11,749 | €39,811 | +€28,062 | +239% |
| Income taxes | 67/77 | €3,032 | €10,136 | +€7,104 | +234% |
| Profit (loss) for the period | 9904 | €8,716 | €29,675 | +€20,958 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €8,716 | €29,675 | +€20,958 | +240% |
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 25 October 2026 via checked.be.