EKBATAN: 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.
EKBATAN
Largest movements
- Tangible fixed assets -€13,044
down €13,044 (-55.8%), from €23,371 to €10,327
- Cash -€2,340
down €2,340 (-50.4%), from €4,643 to €2,302
- Other debts -€15,602
down €15,602 (-77.0%), from €20,263 to €4,660
- Trade debts +€933
up €933 (+137.5%), from €678 to €1,611
- Profit (loss) carried forward -€402
down €402 (-4.0%), from -€10,072 to -€10,474
- Gross operating margin +€8,633
up €8,633, from -€431 to €8,202
- Taxes -€3,467
no longer reported in 2025 (was €3,467)
- Financial charges -€2,041
down €2,041 (-86.8%), from €2,351 to €310
- Other operating charges -€538
no longer reported in 2025 (was €538)
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,146 | €15,994 | -€15,151 | -48.6% |
| Fixed assets | 21/28 | €23,371 | €10,327 | -€13,044 | -55.8% |
| Tangible fixed assets | 22/27 | €23,371 | €10,327 | -€13,044 | -55.8% |
| Furniture and vehicles | 24 | €23,371 | €10,327 | -€13,044 | -55.8% |
| Current assets | 29/58 | €7,775 | €5,668 | -€2,107 | -27.1% |
| Amounts receivable within one year | 40/41 | €3,132 | €3,365 | +€233 | +7.4% |
| Other amounts receivable | 41 | €3,132 | €3,365 | +€233 | +7.4% |
| Cash at bank and in hand | 54/58 | €4,643 | €2,302 | -€2,340 | -50.4% |
| Total equity and liabilities | 10/49 | €31,146 | €15,994 | -€15,151 | -48.6% |
| Equity | 10/15 | €10,005 | €9,603 | -€402 | -4.0% |
| Contributions | 10/11 | €19,183 | €19,183 | = | 0.0% |
| Outside capital | 11 | €19,183 | €19,183 | = | 0.0% |
| Other | 1109/19 | €19,183 | €19,183 | = | 0.0% |
| Reserves | 13 | €893 | €893 | = | 0.0% |
| Non-distributable reserves | 130/1 | €893 | €893 | = | 0.0% |
| Reserves not available under the articles | 1311 | €893 | €893 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,072 | -€10,474 | -€402 | -4.0% |
| Amounts payable | 17/49 | €21,141 | €6,391 | -€14,749 | -69.8% |
| Amounts payable within one year | 42/48 | €21,141 | €6,391 | -€14,749 | -69.8% |
| Trade debts | 44 | €678 | €1,611 | +€933 | +137.5% |
| Suppliers | 440/4 | €678 | €1,611 | +€933 | +137.5% |
| Taxes, remuneration and social security | 45 | €200 | €120 | -€80 | -40.0% |
| Remuneration and social security | 454/9 | €200 | €120 | -€80 | -40.0% |
| Other amounts payable | 47/48 | €20,263 | €4,660 | -€15,602 | -77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,522 | €6,522 | = | 0.0% |
| Other operating charges | 640/8 | €538 | - | -€538 | |
| Gross operating margin | 9900 | -€431 | €8,202 | +€8,633 | |
| Operating profit (loss) | 9901 | -€7,491 | €1,680 | +€9,171 | |
| Financial charges | 65/66B | €2,351 | €310 | -€2,041 | -86.8% |
| Recurring financial charges | 65 | €2,351 | €310 | -€2,041 | -86.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,842 | €1,370 | +€11,212 | |
| Income taxes | 67/77 | €3,467 | - | -€3,467 | |
| Profit (loss) for the period | 9904 | -€13,309 | €1,370 | +€14,679 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,309 | €1,370 | +€14,679 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.