ECRAN J: 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.
ECRAN J
Largest movements
- Cash +€39,155
up €39,155 (+116%), from €33,851 to €73,006
mainly Net result for the year (+€31,222) and Depreciation (+€11,244)
- Tangible fixed assets -€11,244
down €11,244 (-30.8%), from €36,505 to €25,261
of which Furniture and vehicles: -€6,203
- Deferred charges and accrued income +€1,499
up €1,499 (+206%), from €729 to €2,227
- Reserves +€31,222
up €31,222 (+47.5%), from €65,730 to €96,952
- Trade debts -€2,099
down €2,099 (-72.7%), from €2,888 to €789
- Tax, wage and social debts +€1,308
up €1,308 (+11.4%), from €11,447 to €12,755
- Gross operating margin +€16,943
up €16,943 (+43.3%), from €39,159 to €56,102
- Taxes +€4,419
up €4,419 (+82.8%), from €5,337 to €9,756
- Financial charges -€2,648
down €2,648 (-56.5%), from €4,689 to €2,041
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 | €83,271 | €113,032 | +€29,761 | +35.7% |
| Fixed assets | 21/28 | €36,505 | €25,261 | -€11,244 | -30.8% |
| Tangible fixed assets | 22/27 | €36,505 | €25,261 | -€11,244 | -30.8% |
| Plant, machinery and equipment | 23 | €16,368 | €11,327 | -€5,040 | -30.8% |
| Furniture and vehicles | 24 | €20,138 | €13,934 | -€6,203 | -30.8% |
| Current assets | 29/58 | €46,766 | €87,771 | +€41,005 | +87.7% |
| Amounts receivable within one year | 40/41 | €12,187 | €12,537 | +€350 | +2.9% |
| Trade receivables | 40 | €12,187 | €12,537 | +€350 | +2.9% |
| Cash at bank and in hand | 54/58 | €33,851 | €73,006 | +€39,155 | +116% |
| Deferred charges and accrued income | 490/1 | €729 | €2,227 | +€1,499 | +206% |
| Total equity and liabilities | 10/49 | €83,271 | €113,032 | +€29,761 | +35.7% |
| Equity | 10/15 | €68,230 | €99,452 | +€31,222 | +45.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €65,730 | €96,952 | +€31,222 | +47.5% |
| Distributable reserves | 133 | €65,730 | €96,952 | +€31,222 | +47.5% |
| Amounts payable | 17/49 | €15,041 | €13,579 | -€1,462 | -9.7% |
| Amounts payable within one year | 42/48 | €14,991 | €13,579 | -€1,411 | -9.4% |
| Trade debts | 44 | €2,888 | €789 | -€2,099 | -72.7% |
| Suppliers | 440/4 | €2,888 | €789 | -€2,099 | -72.7% |
| Taxes, remuneration and social security | 45 | €11,447 | €12,755 | +€1,308 | +11.4% |
| Taxes | 450/3 | €11,447 | €12,755 | +€1,308 | +11.4% |
| Other amounts payable | 47/48 | €655 | €36 | -€620 | -94.6% |
| Accrued charges and deferred income | 492/3 | €51 | - | -€51 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,244 | €11,244 | = | 0.0% |
| Other operating charges | 640/8 | €1,407 | €1,859 | +€452 | +32.1% |
| Gross operating margin | 9900 | €39,159 | €56,102 | +€16,943 | +43.3% |
| Operating profit (loss) | 9901 | €26,508 | €42,999 | +€16,491 | +62.2% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €4,689 | €2,041 | -€2,648 | -56.5% |
| Recurring financial charges | 65 | €4,689 | €2,041 | -€2,648 | -56.5% |
| Profit (loss) for the period before taxes | 9903 | €21,819 | €40,979 | +€19,160 | +87.8% |
| Income taxes | 67/77 | €5,337 | €9,756 | +€4,419 | +82.8% |
| Profit (loss) for the period | 9904 | €16,482 | €31,222 | +€14,741 | +89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,482 | €31,222 | +€14,741 | +89.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.