ECSES-ATB: 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.
ECSES-ATB
Largest movements
- Tangible fixed assets -€17,214
down €17,214 (-82.1%), from €20,958 to €3,744
of which Furniture and vehicles: -€16,304
- Receivables within one year -€8,085
down €8,085 (-40.3%), from €20,085 to €12,000
of which Trade receivables: -€5,180
- Cash -€967
down €967 (-65.7%), from €1,472 to €505
mainly Net result for the year (-€23,095) and Trade debts (-€3,508)
- Profit (loss) carried forward -€23,095
down €23,095, from €19,580 to -€3,514
- Trade debts -€3,508
down €3,508 (-99.1%), from €3,538 to €30
- Current portion of long-term debt -€3,339
down €3,339 (-83.4%), from €4,006 to €667
- Accrued charges and deferred income +€3,004
up €3,004 (+529%), from €568 to €3,572
- Tax, wage and social debts +€1,242
up €1,242 (+326%), from €381 to €1,623
- Gross operating margin -€20,234
down €20,234, from €7,040 to -€13,194
- Depreciation -€4,838
down €4,838 (-60.8%), from €7,952 to €3,114
- Taxes -€557
down €557 (-100%), from €557 to €0
- Other operating charges +€497
up €497 (+10.5%), from €4,753 to €5,249
- Financial charges -€177
down €177 (-44.7%), from €395 to €218
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 | €44,316 | €17,872 | -€26,444 | -59.7% |
| Fixed assets | 21/28 | €20,958 | €3,744 | -€17,214 | -82.1% |
| Tangible fixed assets | 22/27 | €20,958 | €3,744 | -€17,214 | -82.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €18,229 | €1,925 | -€16,304 | -89.4% |
| Other tangible fixed assets | 26 | €2,729 | €1,820 | -€910 | -33.3% |
| Current assets | 29/58 | €23,358 | €14,127 | -€9,230 | -39.5% |
| Stocks and contracts in progress | 3 | €499 | €298 | -€201 | -40.3% |
| Stocks | 30/36 | €499 | €298 | -€201 | -40.3% |
| Amounts receivable within one year | 40/41 | €20,085 | €12,000 | -€8,085 | -40.3% |
| Trade receivables | 40 | €15,180 | €10,000 | -€5,180 | -34.1% |
| Other amounts receivable | 41 | €4,906 | €2,000 | -€2,906 | -59.2% |
| Cash at bank and in hand | 54/58 | €1,472 | €505 | -€967 | -65.7% |
| Deferred charges and accrued income | 490/1 | €1,302 | €1,325 | +€23 | +1.8% |
| Total equity and liabilities | 10/49 | €44,316 | €17,872 | -€26,444 | -59.7% |
| Equity | 10/15 | €27,640 | €4,546 | -€23,095 | -83.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,580 | -€3,514 | -€23,095 | |
| Amounts payable | 17/49 | €16,676 | €13,326 | -€3,350 | -20.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €16,108 | €9,754 | -€6,354 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €4,006 | €667 | -€3,339 | -83.4% |
| Financial debts | 43 | €667 | €0 | -€667 | -100% |
| Credit institutions | 430/8 | €667 | €0 | -€667 | -100% |
| Trade debts | 44 | €3,538 | €30 | -€3,508 | -99.1% |
| Suppliers | 440/4 | €3,538 | €30 | -€3,508 | -99.1% |
| Taxes, remuneration and social security | 45 | €381 | €1,623 | +€1,242 | +326% |
| Taxes | 450/3 | €381 | €1,623 | +€1,242 | +326% |
| Other amounts payable | 47/48 | €7,516 | €7,434 | -€82 | -1.1% |
| Accrued charges and deferred income | 492/3 | €568 | €3,572 | +€3,004 | +529% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,952 | €3,114 | -€4,838 | -60.8% |
| Other operating charges | 640/8 | €4,753 | €5,249 | +€497 | +10.5% |
| Non-recurring operating charges | 66A | €1,165 | €1,426 | +€261 | +22.4% |
| Gross operating margin | 9900 | €7,040 | -€13,194 | -€20,234 | |
| Operating profit (loss) | 9901 | -€6,831 | -€22,984 | -€16,153 | -236% |
| Financial income | 75/76B | €15 | €108 | +€93 | +605% |
| Recurring financial income | 75 | €15 | €108 | +€93 | +605% |
| Financial charges | 65/66B | €395 | €218 | -€177 | -44.7% |
| Recurring financial charges | 65 | €395 | €218 | -€177 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,211 | -€23,095 | -€15,884 | -220% |
| Income taxes | 67/77 | €557 | €0 | -€557 | -100% |
| Profit (loss) for the period | 9904 | -€7,768 | -€23,095 | -€15,327 | -197% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,768 | -€23,095 | -€15,327 | -197% |
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 19 October 2026 via checked.be.