EHBO-PC: 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-PC
Largest movements
- Cash +€148,151
up €148,151 (+173%), from €85,393 to €233,544
mainly Other debts (+€150,382) and Current investments (+€111,891)
- Current investments -€111,891
down €111,891 (-71.8%), from €155,879 to €43,988
- Receivables within one year +€23,724
up €23,724 (+37.4%), from €63,401 to €87,125
of which Trade receivables: +€33,399
- Tangible fixed assets -€22,268
down €22,268 (-4.5%), from €495,534 to €473,266
of which Land and buildings: -€24,343
- Deferred charges and accrued income +€16,700
up €16,700 (+188%), from €8,867 to €25,567
- Other debts +€150,382
up €150,382 (+630%), from €23,873 to €174,255
- Reserves -€84,896
down €84,896 (-23.8%), from €357,230 to €272,334
of which Distributable reserves: -€84,896
- Debts after one year -€41,809
down €41,809 (-10.0%), from €417,738 to €375,929
of which Other amounts payable: -€24,000
- Accrued charges and deferred income +€23,784
up €23,784 (+138%), from €17,196 to €40,980
- Trade debts +€18,761
up €18,761 (+55.7%), from €33,673 to €52,434
- Gross operating margin +€48,163
up €48,163 (+23.7%), from €203,015 to €251,178
- Staff costs +€16,308
up €16,308 (+21.8%), from €74,658 to €90,967
- Taxes +€2,969
up €2,969 (+19.6%), from €15,179 to €18,148
- Financial income +€2,605
up €2,605 (+133%), from €1,957 to €4,562
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 | €909,355 | €977,129 | +€67,774 | +7.5% |
| Fixed assets | 21/28 | €537,236 | €521,567 | -€15,669 | -2.9% |
| Intangible fixed assets | 21 | €41,702 | €38,025 | -€3,676 | -8.8% |
| Tangible fixed assets | 22/27 | €495,534 | €473,266 | -€22,268 | -4.5% |
| Land and buildings | 22 | €460,249 | €435,906 | -€24,343 | -5.3% |
| Plant, machinery and equipment | 23 | €20,172 | €17,997 | -€2,176 | -10.8% |
| Furniture and vehicles | 24 | €9,336 | €19,364 | +€10,028 | +107% |
| Other tangible fixed assets | 26 | €5,777 | - | -€5,777 | |
| Financial fixed assets | 28 | - | €10,275 | +€10,275 | |
| Current assets | 29/58 | €372,119 | €455,562 | +€83,443 | +22.4% |
| Stocks and contracts in progress | 3 | €58,580 | €65,339 | +€6,759 | +11.5% |
| Stocks | 30/36 | €58,580 | €65,339 | +€6,759 | +11.5% |
| Amounts receivable within one year | 40/41 | €63,401 | €87,125 | +€23,724 | +37.4% |
| Trade receivables | 40 | €52,937 | €86,335 | +€33,399 | +63.1% |
| Other amounts receivable | 41 | €10,464 | €790 | -€9,674 | -92.5% |
| Current investments | 50/53 | €155,879 | €43,988 | -€111,891 | -71.8% |
| Cash at bank and in hand | 54/58 | €85,393 | €233,544 | +€148,151 | +173% |
| Deferred charges and accrued income | 490/1 | €8,867 | €25,567 | +€16,700 | +188% |
| Total equity and liabilities | 10/49 | €909,355 | €977,129 | +€67,774 | +7.5% |
| Equity | 10/15 | €377,230 | €292,334 | -€84,896 | -22.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €357,230 | €272,334 | -€84,896 | -23.8% |
| Tax-exempt reserves | 132 | €5,892 | €5,892 | = | 0.0% |
| Distributable reserves | 133 | €351,338 | €266,442 | -€84,896 | -24.2% |
| Amounts payable | 17/49 | €532,125 | €684,795 | +€152,670 | +28.7% |
| Amounts payable after more than one year | 17 | €417,738 | €375,929 | -€41,809 | -10.0% |
| Financial debts | 170/4 | €249,738 | €231,929 | -€17,809 | -7.1% |
| Other amounts payable | 178/9 | €168,000 | €144,000 | -€24,000 | -14.3% |
| Amounts payable within one year | 42/48 | €97,192 | €267,886 | +€170,695 | +176% |
| Current portion of amounts payable after more than one year | 42 | €17,569 | €17,809 | +€240 | +1.4% |
| Financial debts | 43 | €964 | - | -€964 | |
| Credit institutions | 430/8 | €964 | - | -€964 | |
| Trade debts | 44 | €33,673 | €52,434 | +€18,761 | +55.7% |
| Suppliers | 440/4 | €33,673 | €52,434 | +€18,761 | +55.7% |
| Taxes, remuneration and social security | 45 | €21,113 | €23,388 | +€2,275 | +10.8% |
| Taxes | 450/3 | €9,813 | €10,391 | +€578 | +5.9% |
| Remuneration and social security | 454/9 | €11,300 | €12,997 | +€1,697 | +15.0% |
| Other amounts payable | 47/48 | €23,873 | €174,255 | +€150,382 | +630% |
| Accrued charges and deferred income | 492/3 | €17,196 | €40,980 | +€23,784 | +138% |
| Non-recurring operating income | 76A | - | €31 | +€31 | |
| Remuneration, social security and pensions | 62 | €74,658 | €90,967 | +€16,308 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,688 | €64,056 | +€1,368 | +2.2% |
| Other operating charges | 640/8 | €3,874 | €3,779 | -€95 | -2.4% |
| Non-recurring operating charges | 66A | - | €5 | +€5 | |
| Gross operating margin | 9900 | €203,015 | €251,178 | +€48,163 | +23.7% |
| Operating profit (loss) | 9901 | €61,794 | €92,371 | +€30,577 | +49.5% |
| Financial income | 75/76B | €1,957 | €4,562 | +€2,605 | +133% |
| Recurring financial income | 75 | €1,957 | €4,562 | +€2,605 | +133% |
| Financial charges | 65/66B | €14,902 | €13,680 | -€1,221 | -8.2% |
| Recurring financial charges | 65 | €14,902 | €13,680 | -€1,221 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €48,850 | €83,252 | +€34,402 | +70.4% |
| Income taxes | 67/77 | €15,179 | €18,148 | +€2,969 | +19.6% |
| Profit (loss) for the period | 9904 | €33,671 | €65,104 | +€31,433 | +93.4% |
| Profit (loss) for the period to be appropriated | 9905 | €33,671 | €65,104 | +€31,433 | +93.4% |
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 24 October 2026 via checked.be.