EFYKA: 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.
EFYKA
Largest movements
- Tangible fixed assets +€76,929
up €76,929 (+6.0%), from €1.3m to €1.4m
of which Other tangible fixed assets: +€93,331
- Cash -€16,591
down €16,591 (-79.9%), from €20,770 to €4,179
mainly Investment in fixed assets (net) (-€144,654) and Net result for the year (-€29,960)
- Other debts +€55,240
up €55,240 (+42.8%), from €129,196 to €184,437
- Current portion of long-term debt +€38,949
up €38,949 (+146%), from €26,740 to €65,688
- Profit (loss) carried forward -€29,960
down €29,960 (-3.0%), from €987,824 to €957,865
- Trade debts -€28,673
down €28,673 (-80.5%), from €35,620 to €6,946
- Debts after one year +€24,512
up €24,512 (+13.7%), from €179,048 to €203,561
- Taxes +€32,490
up €32,490 (+347%), from €9,365 to €41,855
- Gross operating margin +€23,405
up €23,405 (+31.7%), from €73,823 to €97,228
- Depreciation +€10,697
up €10,697 (+18.8%), from €57,029 to €67,726
- Other operating charges +€2,929
up €2,929 (+167%), from €1,759 to €4,688
- Financial charges -€1,093
down €1,093 (-7.8%), from €14,013 to €12,920
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 | €1,386,968 | €1,447,937 | +€60,969 | +4.4% |
| Fixed assets | 21/28 | €1,281,044 | €1,357,972 | +€76,929 | +6.0% |
| Tangible fixed assets | 22/27 | €1,281,044 | €1,357,972 | +€76,929 | +6.0% |
| Land and buildings | 22 | €1,211,301 | €1,195,853 | -€15,449 | -1.3% |
| Plant, machinery and equipment | 23 | €16,374 | €15,421 | -€953 | -5.8% |
| Furniture and vehicles | 24 | €13,259 | €13,259 | = | 0.0% |
| Other tangible fixed assets | 26 | €40,109 | €133,440 | +€93,331 | +233% |
| Current assets | 29/58 | €105,924 | €89,965 | -€15,959 | -15.1% |
| Stocks and contracts in progress | 3 | €58,907 | €58,907 | = | 0.0% |
| Stocks | 30/36 | €58,907 | €58,907 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,570 | €23,692 | +€3,122 | +15.2% |
| Trade receivables | 40 | €20,570 | €23,692 | +€3,122 | +15.2% |
| Cash at bank and in hand | 54/58 | €20,770 | €4,179 | -€16,591 | -79.9% |
| Deferred charges and accrued income | 490/1 | €5,677 | €3,187 | -€2,490 | -43.9% |
| Total equity and liabilities | 10/49 | €1,386,968 | €1,447,937 | +€60,969 | +4.4% |
| Equity | 10/15 | €991,684 | €961,725 | -€29,960 | -3.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €987,824 | €957,865 | -€29,960 | -3.0% |
| Amounts payable | 17/49 | €395,284 | €486,213 | +€90,929 | +23.0% |
| Amounts payable after more than one year | 17 | €179,048 | €203,561 | +€24,512 | +13.7% |
| Financial debts | 170/4 | €179,048 | €203,561 | +€24,512 | +13.7% |
| Amounts payable within one year | 42/48 | €209,165 | €276,842 | +€67,677 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €26,740 | €65,688 | +€38,949 | +146% |
| Trade debts | 44 | €35,620 | €6,946 | -€28,673 | -80.5% |
| Suppliers | 440/4 | €35,620 | €6,946 | -€28,673 | -80.5% |
| Taxes, remuneration and social security | 45 | €17,609 | €19,770 | +€2,161 | +12.3% |
| Taxes | 450/3 | €17,609 | €19,770 | +€2,161 | +12.3% |
| Other amounts payable | 47/48 | €129,196 | €184,437 | +€55,240 | +42.8% |
| Accrued charges and deferred income | 492/3 | €7,071 | €5,810 | -€1,260 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,029 | €67,726 | +€10,697 | +18.8% |
| Other operating charges | 640/8 | €1,759 | €4,688 | +€2,929 | +167% |
| Gross operating margin | 9900 | €73,823 | €97,228 | +€23,405 | +31.7% |
| Operating profit (loss) | 9901 | €15,035 | €24,815 | +€9,779 | +65.0% |
| Financial income | 75/76B | €90 | €1 | -€89 | -99.0% |
| Recurring financial income | 75 | €90 | €1 | -€89 | -99.0% |
| Financial charges | 65/66B | €14,013 | €12,920 | -€1,093 | -7.8% |
| Recurring financial charges | 65 | €14,013 | €12,920 | -€1,093 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €1,113 | €11,896 | +€10,783 | +969% |
| Income taxes | 67/77 | €9,365 | €41,855 | +€32,490 | +347% |
| Profit (loss) for the period | 9904 | -€8,253 | -€29,960 | -€21,707 | -263% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,253 | -€29,960 | -€21,707 | -263% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.