EKB: what changed
Two fiscal 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.
EKB
Largest movements
- Cash +€66,419
up €66,419 (+142.2%), from €46,708 to €113,127
mainly Net result for the year (+€81,172) and Depreciation (+€18,981)
- Tangible fixed assets +€26,453
up €26,453 (+46.2%), from €57,293 to €83,746
of which Furniture and vehicles: +€27,333
- Receivables within one year -€17,000
down €17,000 (-50.9%), from €33,396 to €16,396
of which Trade receivables: -€17,320
- Reserves +€81,172
up €81,172 (+81.5%), from €99,620 to €180,792
- Tax, wage and social debts -€4,248
down €4,248 (-11.8%), from €35,850 to €31,603
- Gross operating margin -€14,075
down €14,075 (-10.3%), from €136,767 to €122,692
- Depreciation +€9,919
up €9,919 (+109.5%), from €9,062 to €18,981
- Taxes -€5,488
down €5,488 (-19.9%), from €27,524 to €22,036
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 | €140,742 | €217,045 | +€76,303 | +54.2% |
| Fixed assets | 21/28 | €57,293 | €83,746 | +€26,453 | +46.2% |
| Tangible fixed assets | 22/27 | €57,293 | €83,746 | +€26,453 | +46.2% |
| Furniture and vehicles | 24 | €50,219 | €77,552 | +€27,333 | +54.4% |
| Other tangible fixed assets | 26 | €7,074 | €6,194 | -€880 | -12.4% |
| Current assets | 29/58 | €83,449 | €133,299 | +€49,849 | +59.7% |
| Amounts receivable within one year | 40/41 | €33,396 | €16,396 | -€17,000 | -50.9% |
| Trade receivables | 40 | €32,989 | €15,670 | -€17,320 | -52.5% |
| Other amounts receivable | 41 | €407 | €726 | +€320 | +78.6% |
| Cash at bank and in hand | 54/58 | €46,708 | €113,127 | +€66,419 | +142.2% |
| Deferred charges and accrued income | 490/1 | €3,345 | €3,776 | +€431 | +12.9% |
| Total equity and liabilities | 10/49 | €140,742 | €217,045 | +€76,303 | +54.2% |
| Equity | 10/15 | €103,620 | €184,792 | +€81,172 | +78.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €99,620 | €180,792 | +€81,172 | +81.5% |
| Distributable reserves | 133 | €99,620 | €180,792 | +€81,172 | +81.5% |
| Amounts payable | 17/49 | €37,121 | €32,252 | -€4,869 | -13.1% |
| Amounts payable within one year | 42/48 | €36,326 | €32,052 | -€4,274 | -11.8% |
| Trade debts | 44 | €476 | €450 | -€26 | -5.5% |
| Suppliers | 440/4 | €476 | €450 | -€26 | -5.5% |
| Taxes, remuneration and social security | 45 | €35,850 | €31,603 | -€4,248 | -11.8% |
| Taxes | 450/3 | €35,850 | €31,603 | -€4,248 | -11.8% |
| Accrued charges and deferred income | 492/3 | €795 | €200 | -€595 | -74.9% |
| Non-recurring operating income | 76A | - | €5,297 | +€5,297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,062 | €18,981 | +€9,919 | +109.5% |
| Other operating charges | 640/8 | €516 | €486 | -€30 | -5.8% |
| Gross operating margin | 9900 | €136,767 | €122,692 | -€14,075 | -10.3% |
| Operating profit (loss) | 9901 | €127,189 | €103,224 | -€23,964 | -18.8% |
| Financial income | 75/76B | €13 | €32 | +€19 | +148.3% |
| Recurring financial income | 75 | €13 | €32 | +€19 | +148.3% |
| Financial charges | 65/66B | €56 | €48 | -€9 | -15.3% |
| Recurring financial charges | 65 | €56 | €48 | -€9 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €127,145 | €103,208 | -€23,937 | -18.8% |
| Income taxes | 67/77 | €27,524 | €22,036 | -€5,488 | -19.9% |
| Profit (loss) for the period | 9904 | €99,620 | €81,172 | -€18,449 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,620 | €81,172 | -€18,449 | -18.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.