EKEN: 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.
EKEN
Largest movements
- Cash -€20,867
down €20,867 (-59.7%), from €34,951 to €14,084
mainly Receivables within one year (-€13,810) and Debts after one year (-€10,648)
- Receivables within one year +€13,810
up €13,810 (+55.5%), from €24,878 to €38,688
of which Other amounts receivable: +€11,977
- Intangible fixed assets -€2,250
no longer reported in 2025 (was €2,250)
- Tangible fixed assets +€840
up €840 (+21.6%), from €3,881 to €4,721
of which Plant, machinery and equipment: +€1,423
- Debts after one year -€10,648
down €10,648 (-35.9%), from €29,698 to €19,050
of which Financial debts: -€10,648
- Profit (loss) carried forward +€4,293
up €4,293 (+18.7%), from -€22,952 to -€18,659
- Trade debts -€3,058
down €3,058 (-15.7%), from €19,438 to €16,380
- Other operating charges -€18,436
down €18,436 (-98.9%), from €18,641 to €205
- Gross operating margin +€13,970
up €13,970 (+14.4%), from €97,328 to €111,298
- Staff costs +€10,004
up €10,004 (+10.7%), from €93,565 to €103,569
- Depreciation -€6,707
down €6,707 (-67.2%), from €9,983 to €3,276
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 | €70,426 | €61,262 | -€9,164 | -13.0% |
| Fixed assets | 21/28 | €6,231 | €4,821 | -€1,410 | -22.6% |
| Intangible fixed assets | 21 | €2,250 | - | -€2,250 | |
| Tangible fixed assets | 22/27 | €3,881 | €4,721 | +€840 | +21.6% |
| Plant, machinery and equipment | 23 | €3,200 | €4,623 | +€1,423 | +44.5% |
| Furniture and vehicles | 24 | €681 | €98 | -€583 | -85.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €64,195 | €56,441 | -€7,754 | -12.1% |
| Stocks and contracts in progress | 3 | €3,565 | €3,100 | -€465 | -13.1% |
| Stocks | 30/36 | €3,565 | €3,100 | -€465 | -13.1% |
| Amounts receivable within one year | 40/41 | €24,878 | €38,688 | +€13,810 | +55.5% |
| Trade receivables | 40 | €250 | €2,083 | +€1,833 | +733.1% |
| Other amounts receivable | 41 | €24,628 | €36,605 | +€11,977 | +48.6% |
| Cash at bank and in hand | 54/58 | €34,951 | €14,084 | -€20,867 | -59.7% |
| Deferred charges and accrued income | 490/1 | €801 | €569 | -€232 | -29.0% |
| Total equity and liabilities | 10/49 | €70,426 | €61,262 | -€9,164 | -13.0% |
| Equity | 10/15 | -€3,387 | €906 | +€4,293 | |
| Contributions | 10/11 | €17,705 | €17,705 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€22,952 | -€18,659 | +€4,293 | +18.7% |
| Amounts payable | 17/49 | €73,813 | €60,356 | -€13,457 | -18.2% |
| Amounts payable after more than one year | 17 | €29,698 | €19,050 | -€10,648 | -35.9% |
| Financial debts | 170/4 | €22,659 | €12,011 | -€10,648 | -47.0% |
| Other amounts payable | 178/9 | €7,039 | €7,039 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,115 | €41,307 | -€2,808 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €10,244 | €10,648 | +€405 | +3.9% |
| Trade debts | 44 | €19,438 | €16,380 | -€3,058 | -15.7% |
| Suppliers | 440/4 | €19,438 | €16,380 | -€3,058 | -15.7% |
| Taxes, remuneration and social security | 45 | €14,434 | €14,278 | -€156 | -1.1% |
| Taxes | 450/3 | €4,082 | €3,381 | -€701 | -17.2% |
| Remuneration and social security | 454/9 | €10,352 | €10,897 | +€545 | +5.3% |
| Non-recurring operating income | 76A | - | €32,075 | +€32,075 | |
| Remuneration, social security and pensions | 62 | €93,565 | €103,569 | +€10,004 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,983 | €3,276 | -€6,707 | -67.2% |
| Other operating charges | 640/8 | €18,641 | €205 | -€18,436 | -98.9% |
| Gross operating margin | 9900 | €97,328 | €111,298 | +€13,970 | +14.4% |
| Operating profit (loss) | 9901 | -€24,861 | €4,249 | +€29,110 | |
| Financial income | 75/76B | €746 | €1,846 | +€1,100 | +147.4% |
| Recurring financial income | 75 | €746 | €1,846 | +€1,100 | +147.4% |
| Financial charges | 65/66B | €1,989 | €1,802 | -€187 | -9.4% |
| Recurring financial charges | 65 | €1,989 | €1,802 | -€187 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,103 | €4,293 | +€30,396 | |
| Income taxes | 67/77 | €99 | - | -€99 | |
| Profit (loss) for the period | 9904 | -€26,202 | €4,293 | +€30,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,202 | €4,293 | +€30,495 |
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 8 October 2026 via checked.be.