EKERSUSHI: 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.
EKERSUSHI
Largest movements
- Receivables within one year -€67,551
down €67,551 (-72.4%), from €93,299 to €25,748
of which Trade receivables: -€80,049
- Tangible fixed assets -€14,856
down €14,856 (-25.4%), from €58,374 to €43,519
of which Furniture and vehicles: -€13,818
- Cash +€2,882
up €2,882 (+26.8%), from €10,743 to €13,625
mainly Receivables within one year (+€67,551) and Net result for the year (+€17,251)
- Trade debts -€55,933
down €55,933 (-79.2%), from €70,616 to €14,684
- Other debts -€33,840
down €33,840 (-100%), from €33,840 to €0
- Profit (loss) carried forward +€17,251
up €17,251 (+101%), from €17,016 to €34,266
- Debts after one year -€11,130
down €11,130 (-24.3%), from €45,840 to €34,710
- Gross operating margin +€55,989
up €55,989 (+57.6%), from €97,155 to €153,143
- Staff costs +€22,066
up €22,066 (+28.1%), from €78,614 to €100,680
- Depreciation +€8,319
up €8,319 (+123%), from €6,752 to €15,071
- Other operating charges +€4,391
up €4,391 (+142%), from €3,083 to €7,474
- Taxes +€3,530
up €3,530 (+152%), from €2,317 to €5,847
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 | €193,724 | €112,700 | -€81,024 | -41.8% |
| Fixed assets | 21/28 | €71,213 | €54,857 | -€16,356 | -23.0% |
| Intangible fixed assets | 21 | €12,838 | €11,338 | -€1,500 | -11.7% |
| Tangible fixed assets | 22/27 | €58,374 | €43,519 | -€14,856 | -25.4% |
| Plant, machinery and equipment | 23 | €3,038 | €2,000 | -€1,038 | -34.2% |
| Furniture and vehicles | 24 | €55,336 | €41,519 | -€13,818 | -25.0% |
| Current assets | 29/58 | €122,511 | €57,843 | -€64,669 | -52.8% |
| Stocks and contracts in progress | 3 | €17,919 | €17,919 | = | 0.0% |
| Stocks | 30/36 | €17,919 | €17,919 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,299 | €25,748 | -€67,551 | -72.4% |
| Trade receivables | 40 | €80,049 | €0 | -€80,049 | -100% |
| Other amounts receivable | 41 | €13,250 | €25,748 | +€12,498 | +94.3% |
| Cash at bank and in hand | 54/58 | €10,743 | €13,625 | +€2,882 | +26.8% |
| Deferred charges and accrued income | 490/1 | €551 | €551 | = | 0.0% |
| Total equity and liabilities | 10/49 | €193,724 | €112,700 | -€81,024 | -41.8% |
| Equity | 10/15 | €19,216 | €36,466 | +€17,251 | +89.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,016 | €34,266 | +€17,251 | +101% |
| Amounts payable | 17/49 | €174,508 | €76,233 | -€98,275 | -56.3% |
| Amounts payable after more than one year | 17 | €45,840 | €34,710 | -€11,130 | -24.3% |
| Financial debts | 170/4 | €45,840 | €34,710 | -€11,130 | -24.3% |
| Amounts payable within one year | 42/48 | €128,668 | €41,523 | -€87,145 | -67.7% |
| Current portion of amounts payable after more than one year | 42 | €10,134 | €11,130 | +€996 | +9.8% |
| Trade debts | 44 | €70,616 | €14,684 | -€55,933 | -79.2% |
| Suppliers | 440/4 | €70,616 | €14,684 | -€55,933 | -79.2% |
| Taxes, remuneration and social security | 45 | €14,078 | €15,709 | +€1,631 | +11.6% |
| Taxes | 450/3 | €2,798 | €8,646 | +€5,847 | +209% |
| Remuneration and social security | 454/9 | €11,280 | €7,063 | -€4,216 | -37.4% |
| Other amounts payable | 47/48 | €33,840 | €0 | -€33,840 | -100% |
| Remuneration, social security and pensions | 62 | €78,614 | €100,680 | +€22,066 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,752 | €15,071 | +€8,319 | +123% |
| Other operating charges | 640/8 | €3,083 | €7,474 | +€4,391 | +142% |
| Non-recurring operating charges | 66A | - | €3,476 | +€3,476 | |
| Gross operating margin | 9900 | €97,155 | €153,143 | +€55,989 | +57.6% |
| Operating profit (loss) | 9901 | €8,705 | €26,442 | +€17,737 | +204% |
| Financial income | 75/76B | €0 | €339 | +€339 | +565,217% |
| Recurring financial income | 75 | €0 | €339 | +€339 | +565,217% |
| Financial charges | 65/66B | €1,664 | €3,683 | +€2,019 | +121% |
| Recurring financial charges | 65 | €1,664 | €3,683 | +€2,019 | +121% |
| Profit (loss) for the period before taxes | 9903 | €7,040 | €23,098 | +€16,058 | +228% |
| Income taxes | 67/77 | €2,317 | €5,847 | +€3,530 | +152% |
| Profit (loss) for the period | 9904 | €4,723 | €17,251 | +€12,527 | +265% |
| Profit (loss) for the period to be appropriated | 9905 | €4,723 | €17,251 | +€12,527 | +265% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.