EHBO - Elite: 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.
EHBO - Elite
Largest movements
- Receivables within one year +€22,643
up €22,643 (+33.1%), from €68,506 to €91,149
of which Other amounts receivable: +€30,529
- Cash -€13,623
down €13,623 (-8.5%), from €159,871 to €146,249
mainly Investment in fixed assets (net) (-€58,109) and Tax, wage and social debts (-€33,177)
- Tangible fixed assets +€8,456
up €8,456 (+3.4%), from €249,500 to €257,956
of which Furniture and vehicles: +€28,032
- Reserves +€45,701
up €45,701 (+18.4%), from €247,738 to €293,438
- Tax, wage and social debts -€33,177
down €33,177 (-75.4%), from €44,001 to €10,823
of which Taxes: -€22,917
- Current portion of long-term debt +€11,264
up €11,264 (+22.2%), from €50,839 to €62,103
- Other debts -€6,458
no longer reported in 2025 (was €6,458)
- Gross operating margin -€44,268
down €44,268 (-6.8%), from €650,213 to €605,946
- Staff costs +€39,200
up €39,200 (+9.0%), from €434,653 to €473,853
- Taxes -€32,228
down €32,228 (-63.4%), from €50,863 to €18,635
- Depreciation +€12,775
up €12,775 (+34.6%), from €36,877 to €49,653
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 | €479,201 | €496,778 | +€17,577 | +3.7% |
| Fixed assets | 21/28 | €250,421 | €258,877 | +€8,456 | +3.4% |
| Tangible fixed assets | 22/27 | €249,500 | €257,956 | +€8,456 | +3.4% |
| Land and buildings | 22 | €197,155 | €184,315 | -€12,840 | -6.5% |
| Plant, machinery and equipment | 23 | €18,845 | €12,109 | -€6,735 | -35.7% |
| Furniture and vehicles | 24 | €33,500 | €61,532 | +€28,032 | +83.7% |
| Financial fixed assets | 28 | €921 | €921 | = | 0.0% |
| Current assets | 29/58 | €228,780 | €237,900 | +€9,120 | +4.0% |
| Stocks and contracts in progress | 3 | €403 | €502 | +€100 | +24.8% |
| Stocks | 30/36 | €403 | €502 | +€100 | +24.8% |
| Amounts receivable within one year | 40/41 | €68,506 | €91,149 | +€22,643 | +33.1% |
| Trade receivables | 40 | €65,457 | €57,571 | -€7,886 | -12.0% |
| Other amounts receivable | 41 | €3,049 | €33,578 | +€30,529 | +1,001% |
| Cash at bank and in hand | 54/58 | €159,871 | €146,249 | -€13,623 | -8.5% |
| Total equity and liabilities | 10/49 | €479,201 | €496,778 | +€17,577 | +3.7% |
| Equity | 10/15 | €253,938 | €299,638 | +€45,701 | +18.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €247,738 | €293,438 | +€45,701 | +18.4% |
| Distributable reserves | 133 | €247,738 | €293,438 | +€45,701 | +18.4% |
| Amounts payable | 17/49 | €225,264 | €197,139 | -€28,124 | -12.5% |
| Amounts payable after more than one year | 17 | €106,139 | €108,160 | +€2,021 | +1.9% |
| Financial debts | 170/4 | €106,139 | €108,160 | +€2,021 | +1.9% |
| Amounts payable within one year | 42/48 | €119,124 | €88,979 | -€30,145 | -25.3% |
| Current portion of amounts payable after more than one year | 42 | €50,839 | €62,103 | +€11,264 | +22.2% |
| Trade debts | 44 | €17,826 | €16,053 | -€1,774 | -10.0% |
| Suppliers | 440/4 | €17,826 | €16,053 | -€1,774 | -10.0% |
| Taxes, remuneration and social security | 45 | €44,001 | €10,823 | -€33,177 | -75.4% |
| Taxes | 450/3 | €22,948 | €31 | -€22,917 | -99.9% |
| Remuneration and social security | 454/9 | €21,053 | €10,793 | -€10,260 | -48.7% |
| Other amounts payable | 47/48 | €6,458 | - | -€6,458 | |
| Non-recurring operating income | 76A | - | €1,547 | +€1,547 | |
| Remuneration, social security and pensions | 62 | €434,653 | €473,853 | +€39,200 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,877 | €49,653 | +€12,775 | +34.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,021 | €6,377 | +€1,356 | +27.0% |
| Other operating charges | 640/8 | €4,582 | €3,868 | -€714 | -15.6% |
| Non-recurring operating charges | 66A | €462 | €418 | -€44 | -9.5% |
| Gross operating margin | 9900 | €650,213 | €605,946 | -€44,268 | -6.8% |
| Operating profit (loss) | 9901 | €168,618 | €71,777 | -€96,841 | -57.4% |
| Financial income | 75/76B | €775 | €847 | +€72 | +9.3% |
| Recurring financial income | 75 | €775 | €847 | +€72 | +9.3% |
| Financial charges | 65/66B | €6,975 | €8,287 | +€1,312 | +18.8% |
| Recurring financial charges | 65 | €6,975 | €8,287 | +€1,312 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €162,417 | €64,336 | -€98,081 | -60.4% |
| Income taxes | 67/77 | €50,863 | €18,635 | -€32,228 | -63.4% |
| Profit (loss) for the period | 9904 | €111,554 | €45,701 | -€65,853 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €111,554 | €45,701 | -€65,853 | -59.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.