EHBEMA: 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.
EHBEMA
Largest movements
- Receivables within one year +€109,885
up €109,885 (+50.9%), from €216,046 to €325,931
of which Trade receivables: +€103,701
- Cash -€22,898
down €22,898 (-58.1%), from €39,435 to €16,537
mainly Receivables within one year (-€109,885) and Deferred charges and accrued income (-€346)
- Trade debts +€62,981
up €62,981 (+365.2%), from €17,248 to €80,229
- Tax, wage and social debts +€13,875
up €13,875 (+77.5%), from €17,911 to €31,786
of which Taxes: +€13,875
- Profit (loss) carried forward +€10,809
up €10,809 (+5.1%), from €211,650 to €222,459
- Gross operating margin +€13,449
up €13,449, from -€4,976 to €8,473
- Taxes +€3,373
up €3,373 (+224.4%), from €1,503 to €4,877
- Other operating charges +€420
up €420 (+31.7%), from €1,323 to €1,743
- Financial income +€292
up €292 (+3.2%), from €9,004 to €9,296
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 | €267,600 | €354,933 | +€87,333 | +32.6% |
| Fixed assets | 21/28 | €10,000 | €10,000 | = | 0.0% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €257,600 | €344,933 | +€87,333 | +33.9% |
| Amounts receivable within one year | 40/41 | €216,046 | €325,931 | +€109,885 | +50.9% |
| Trade receivables | 40 | €87,450 | €191,151 | +€103,701 | +118.6% |
| Other amounts receivable | 41 | €128,597 | €134,781 | +€6,184 | +4.8% |
| Cash at bank and in hand | 54/58 | €39,435 | €16,537 | -€22,898 | -58.1% |
| Deferred charges and accrued income | 490/1 | €2,119 | €2,465 | +€346 | +16.3% |
| Total equity and liabilities | 10/49 | €267,600 | €354,933 | +€87,333 | +32.6% |
| Equity | 10/15 | €232,110 | €242,919 | +€10,809 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €211,650 | €222,459 | +€10,809 | +5.1% |
| Amounts payable | 17/49 | €35,490 | €112,014 | +€76,524 | +215.6% |
| Amounts payable within one year | 42/48 | €35,159 | €112,014 | +€76,856 | +218.6% |
| Trade debts | 44 | €17,248 | €80,229 | +€62,981 | +365.2% |
| Suppliers | 440/4 | €17,248 | €80,229 | +€62,981 | +365.2% |
| Taxes, remuneration and social security | 45 | €17,911 | €31,786 | +€13,875 | +77.5% |
| Taxes | 450/3 | €14,411 | €28,286 | +€13,875 | +96.3% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €332 | €0 | -€332 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,323 | €1,743 | +€420 | +31.7% |
| Gross operating margin | 9900 | -€4,976 | €8,473 | +€13,449 | |
| Operating profit (loss) | 9901 | -€6,299 | €6,730 | +€13,029 | |
| Financial income | 75/76B | €9,004 | €9,296 | +€292 | +3.2% |
| Recurring financial income | 75 | €9,004 | €9,296 | +€292 | +3.2% |
| Financial charges | 65/66B | €346 | €340 | -€6 | -1.8% |
| Recurring financial charges | 65 | €346 | €340 | -€6 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €2,359 | €15,686 | +€13,327 | +565.0% |
| Income taxes | 67/77 | €1,503 | €4,877 | +€3,373 | +224.4% |
| Profit (loss) for the period | 9904 | €855 | €10,809 | +€9,954 | +1163.8% |
| Profit (loss) for the period to be appropriated | 9905 | €855 | €10,809 | +€9,954 | +1163.8% |
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 11 October 2026 via checked.be.