EHBA: 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.
EHBA
Largest movements
- Tangible fixed assets -€21,997
down €21,997 (-5.7%), from €388,380 to €366,383
of which Land and buildings: -€21,687
- Stocks and contracts +€9,656
up €9,656 (+313.5%), from €3,080 to €12,736
- Profit (loss) carried forward -€36,040
down €36,040 (-227.8%), from -€15,821 to -€51,861
- Other debts +€22,509
up €22,509 (+6.0%), from €377,063 to €399,572
- Gross operating margin -€6,927
down €6,927 (-2534.8%), from -€273 to -€7,200
- Depreciation +€3,025
up €3,025 (+13.0%), from €23,322 to €26,347
- Other operating charges +€74
up €74 (+3.2%), from €2,330 to €2,403
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 | €410,000 | €396,920 | -€13,080 | -3.2% |
| Fixed assets | 21/28 | €388,380 | €366,383 | -€21,997 | -5.7% |
| Tangible fixed assets | 22/27 | €388,380 | €366,383 | -€21,997 | -5.7% |
| Land and buildings | 22 | €370,750 | €349,063 | -€21,687 | -5.8% |
| Furniture and vehicles | 24 | €3,400 | €3,400 | = | 0.0% |
| Other tangible fixed assets | 26 | €14,230 | €13,920 | -€310 | -2.2% |
| Current assets | 29/58 | €21,619 | €30,537 | +€8,918 | +41.2% |
| Stocks and contracts in progress | 3 | €3,080 | €12,736 | +€9,656 | +313.5% |
| Stocks | 30/36 | €3,080 | €12,736 | +€9,656 | +313.5% |
| Amounts receivable within one year | 40/41 | €1,336 | €1,409 | +€73 | +5.5% |
| Trade receivables | 40 | - | €57 | +€57 | |
| Other amounts receivable | 41 | €1,336 | €1,352 | +€16 | +1.2% |
| Cash at bank and in hand | 54/58 | €14,587 | €14,004 | -€583 | -4.0% |
| Deferred charges and accrued income | 490/1 | €2,616 | €2,388 | -€229 | -8.7% |
| Total equity and liabilities | 10/49 | €410,000 | €396,920 | -€13,080 | -3.2% |
| Equity | 10/15 | €32,139 | -€3,901 | -€36,040 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,360 | €29,360 | = | 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% |
| Distributable reserves | 133 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,821 | -€51,861 | -€36,040 | -227.8% |
| Amounts payable | 17/49 | €377,861 | €400,821 | +€22,960 | +6.1% |
| Amounts payable within one year | 42/48 | €377,861 | €400,821 | +€22,960 | +6.1% |
| Trade debts | 44 | €784 | €1,211 | +€427 | +54.5% |
| Suppliers | 440/4 | €784 | €1,211 | +€427 | +54.5% |
| Taxes, remuneration and social security | 45 | €15 | €39 | +€24 | +165.8% |
| Taxes | 450/3 | €15 | €39 | +€24 | +165.8% |
| Other amounts payable | 47/48 | €377,063 | €399,572 | +€22,509 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,322 | €26,347 | +€3,025 | +13.0% |
| Other operating charges | 640/8 | €2,330 | €2,403 | +€74 | +3.2% |
| Gross operating margin | 9900 | -€273 | -€7,200 | -€6,927 | -2534.8% |
| Operating profit (loss) | 9901 | -€25,925 | -€35,951 | -€10,025 | -38.7% |
| Financial charges | 65/66B | €43 | €89 | +€45 | +104.7% |
| Recurring financial charges | 65 | €43 | €89 | +€45 | +104.7% |
| Profit (loss) for the period before taxes | 9903 | -€25,969 | -€36,040 | -€10,071 | -38.8% |
| Profit (loss) for the period | 9904 | -€25,969 | -€36,040 | -€10,071 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,969 | -€36,040 | -€10,071 | -38.8% |
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 12 October 2026 via checked.be.