EFIKA SCIENCES: 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.
EFIKA SCIENCES
Largest movements
- Cash -€58,099
down €58,099 (-27.1%), from €214,033 to €155,933
mainly Contributions, distributions and other (-€104,470) and Tax, wage and social debts (-€57,191)
- Receivables within one year -€16,442
down €16,442 (-11.5%), from €143,103 to €126,661
of which Trade receivables: -€53,025
- Reserves -€104,470
down €104,470 (-49.8%), from €209,677 to €105,207
of which Distributable reserves: -€104,470
- Short-term financial debts +€70,000
up €70,000 (+233.3%), from €30,000 to €100,000
- Tax, wage and social debts -€57,191
down €57,191 (-96.2%), from €59,445 to €2,254
of which Remuneration and social security: -€37,608
- Other debts +€39,559
up €39,559 (+138.3%), from €28,594 to €68,153
- Profit (loss) carried forward -€17,136
new in 2025: -€17,136
- Gross operating margin -€46,044
down €46,044 (-71.9%), from €64,043 to €17,999
- Write-downs +€24,374
up €24,374 (+438.1%), from €5,564 to €29,938
- Taxes -€17,811
down €17,811 (-98.8%), from €18,035 to €224
- Financial income -€6,770
no longer reported in 2025 (was €6,770)
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.
Cash bridge derived
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 | €401,907 | €326,150 | -€75,757 | -18.8% |
| Fixed assets | 21/28 | €44,771 | €43,093 | -€1,678 | -3.7% |
| Tangible fixed assets | 22/27 | €8,971 | €7,293 | -€1,678 | -18.7% |
| Furniture and vehicles | 24 | €8,971 | €7,293 | -€1,678 | -18.7% |
| Financial fixed assets | 28 | €35,800 | €35,800 | = | 0.0% |
| Current assets | 29/58 | €357,136 | €283,057 | -€74,079 | -20.7% |
| Amounts receivable within one year | 40/41 | €143,103 | €126,661 | -€16,442 | -11.5% |
| Trade receivables | 40 | €136,138 | €83,113 | -€53,025 | -38.9% |
| Other amounts receivable | 41 | €6,965 | €43,548 | +€36,583 | +525.2% |
| Cash at bank and in hand | 54/58 | €214,033 | €155,933 | -€58,099 | -27.1% |
| Deferred charges and accrued income | 490/1 | - | €462 | +€462 | |
| Total equity and liabilities | 10/49 | €401,907 | €326,150 | -€75,757 | -18.8% |
| Equity | 10/15 | €228,277 | €106,671 | -€121,606 | -53.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €209,677 | €105,207 | -€104,470 | -49.8% |
| Non-distributable reserves | 130/1 | €1,742 | €1,742 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,742 | €1,742 | = | 0.0% |
| Distributable reserves | 133 | €207,936 | €103,465 | -€104,470 | -50.2% |
| Profit (loss) carried forward | 14 | - | -€17,136 | -€17,136 | |
| Amounts payable | 17/49 | €173,629 | €219,479 | +€45,849 | +26.4% |
| Amounts payable within one year | 42/48 | €167,629 | €212,279 | +€44,649 | +26.6% |
| Financial debts | 43 | €30,000 | €100,000 | +€70,000 | +233.3% |
| Other loans | 439 | €30,000 | €100,000 | +€70,000 | +233.3% |
| Trade debts | 44 | €49,591 | €41,872 | -€7,718 | -15.6% |
| Suppliers | 440/4 | €49,591 | €41,872 | -€7,718 | -15.6% |
| Taxes, remuneration and social security | 45 | €59,445 | €2,254 | -€57,191 | -96.2% |
| Taxes | 450/3 | €21,837 | €2,254 | -€19,583 | -89.7% |
| Remuneration and social security | 454/9 | €37,608 | - | -€37,608 | |
| Other amounts payable | 47/48 | €28,594 | €68,153 | +€39,559 | +138.3% |
| Accrued charges and deferred income | 492/3 | €6,000 | €7,200 | +€1,200 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,795 | €3,166 | -€629 | -16.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,564 | €29,938 | +€24,374 | +438.1% |
| Other operating charges | 640/8 | €528 | €552 | +€25 | +4.7% |
| Gross operating margin | 9900 | €64,043 | €17,999 | -€46,044 | -71.9% |
| Operating profit (loss) | 9901 | €54,156 | -€15,657 | -€69,813 | |
| Financial income | 75/76B | €6,770 | - | -€6,770 | |
| Recurring financial income | 75 | €6,770 | - | -€6,770 | |
| Financial charges | 65/66B | €1,293 | €1,255 | -€38 | -2.9% |
| Recurring financial charges | 65 | €1,293 | €1,255 | -€38 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €59,634 | -€16,912 | -€76,546 | |
| Income taxes | 67/77 | €18,035 | €224 | -€17,811 | -98.8% |
| Profit (loss) for the period | 9904 | €41,599 | -€17,136 | -€58,734 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,599 | -€17,136 | -€58,734 |
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 10 October 2026 via checked.be.