EEKD: 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.
EEKD
Largest movements
- Deferred charges and accrued income -€2,000
down €2,000 (-93.0%), from €2,151 to €150
- Cash -€1,388
down €1,388 (-71.1%), from €1,952 to €564
mainly Net result for the year (-€4,176) and Investment in fixed assets (net) (-€1,518)
- Receivables within one year -€1,272
down €1,272 (-15.1%), from €8,432 to €7,160
of which Other amounts receivable: -€691
- Tangible fixed assets +€486
up €486 (+34.8%), from €1,395 to €1,881
- Profit (loss) carried forward -€4,176
down €4,176 (-238%), from -€1,756 to -€5,931
- Tax, wage and social debts +€1,254
up €1,254 (+152%), from €823 to €2,078
- Other debts -€1,126
down €1,126 (-39.5%), from €2,850 to €1,724
- Gross operating margin +€4,932
up €4,932, from -€490 to €4,442
- Other operating charges +€3,530
up €3,530 (+431%), from €819 to €4,348
- Financial charges +€929
up €929 (+46.5%), from €1,997 to €2,926
- Staff costs -€680
down €680 (-80.6%), from €844 to €163
- Depreciation -€262
down €262 (-20.2%), from €1,294 to €1,032
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 | €13,929 | €9,755 | -€4,174 | -30.0% |
| Fixed assets | 21/28 | €1,395 | €1,881 | +€486 | +34.8% |
| Tangible fixed assets | 22/27 | €1,395 | €1,881 | +€486 | +34.8% |
| Furniture and vehicles | 24 | €1,395 | €1,881 | +€486 | +34.8% |
| Current assets | 29/58 | €12,534 | €7,875 | -€4,660 | -37.2% |
| Amounts receivable within one year | 40/41 | €8,432 | €7,160 | -€1,272 | -15.1% |
| Trade receivables | 40 | €7,741 | €7,160 | -€581 | -7.5% |
| Other amounts receivable | 41 | €691 | - | -€691 | |
| Cash at bank and in hand | 54/58 | €1,952 | €564 | -€1,388 | -71.1% |
| Deferred charges and accrued income | 490/1 | €2,151 | €150 | -€2,000 | -93.0% |
| Total equity and liabilities | 10/49 | €13,929 | €9,755 | -€4,174 | -30.0% |
| Equity | 10/15 | €8,244 | €4,069 | -€4,176 | -50.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,756 | -€5,931 | -€4,176 | -238% |
| Amounts payable | 17/49 | €5,685 | €5,687 | +€2 | 0.0% |
| Amounts payable within one year | 42/48 | €5,685 | €5,687 | +€2 | 0.0% |
| Trade debts | 44 | €2,011 | €1,885 | -€126 | -6.3% |
| Suppliers | 440/4 | €2,011 | €1,885 | -€126 | -6.3% |
| Taxes, remuneration and social security | 45 | €823 | €2,078 | +€1,254 | +152% |
| Taxes | 450/3 | €823 | €2,078 | +€1,254 | +152% |
| Other amounts payable | 47/48 | €2,850 | €1,724 | -€1,126 | -39.5% |
| Remuneration, social security and pensions | 62 | €844 | €163 | -€680 | -80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,294 | €1,032 | -€262 | -20.2% |
| Other operating charges | 640/8 | €819 | €4,348 | +€3,530 | +431% |
| Gross operating margin | 9900 | -€490 | €4,442 | +€4,932 | |
| Operating profit (loss) | 9901 | -€3,447 | -€1,102 | +€2,345 | +68.0% |
| Financial charges | 65/66B | €1,997 | €2,926 | +€929 | +46.5% |
| Recurring financial charges | 65 | €1,997 | €2,926 | +€929 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,444 | -€4,028 | +€1,416 | +26.0% |
| Income taxes | 67/77 | €177 | €148 | -€29 | -16.4% |
| Profit (loss) for the period | 9904 | -€5,621 | -€4,176 | +€1,445 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,621 | -€4,176 | +€1,445 | +25.7% |
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 13 October 2026 via checked.be.