EKIBALANCE: 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.
EKIBALANCE
Largest movements
- Cash +€18,492
up €18,492 (+25.3%), from €73,028 to €91,520
mainly Net result for the year (+€19,325) and Other debts (+€17,169)
- Receivables within one year +€5,832
up €5,832 (+96.2%), from €6,065 to €11,897
of which Trade receivables: +€4,796
- Tangible fixed assets -€4,676
down €4,676 (-8.9%), from €52,823 to €48,148
of which Furniture and vehicles: -€3,908
- Reserves +€19,325
up €19,325 (+27.6%), from €70,090 to €89,415
- Other debts +€17,169
up €17,169 (+146.6%), from €11,710 to €28,879
- Debts after one year -€11,416
down €11,416 (-46.9%), from €24,341 to €12,926
- Trade debts -€4,136
down €4,136 (-85.6%), from €4,833 to €697
- Tax, wage and social debts -€1,932
down €1,932 (-16.7%), from €11,601 to €9,669
- Depreciation -€4,685
down €4,685 (-26.4%), from €17,751 to €13,066
- Financial charges +€1,013
up €1,013 (+49.8%), from €2,034 to €3,047
- Taxes +€705
up €705 (+11.2%), from €6,267 to €6,972
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 | €133,995 | €154,942 | +€20,946 | +15.6% |
| Fixed assets | 21/28 | €52,823 | €48,148 | -€4,676 | -8.9% |
| Tangible fixed assets | 22/27 | €52,823 | €48,148 | -€4,676 | -8.9% |
| Plant, machinery and equipment | 23 | €4,316 | €3,549 | -€768 | -17.8% |
| Furniture and vehicles | 24 | €48,507 | €44,599 | -€3,908 | -8.1% |
| Current assets | 29/58 | €81,172 | €106,794 | +€25,622 | +31.6% |
| Stocks and contracts in progress | 3 | €853 | €2,239 | +€1,386 | +162.5% |
| Stocks | 30/36 | €853 | €2,239 | +€1,386 | +162.5% |
| Amounts receivable within one year | 40/41 | €6,065 | €11,897 | +€5,832 | +96.2% |
| Trade receivables | 40 | €6,065 | €10,862 | +€4,796 | +79.1% |
| Other amounts receivable | 41 | - | €1,035 | +€1,035 | |
| Cash at bank and in hand | 54/58 | €73,028 | €91,520 | +€18,492 | +25.3% |
| Deferred charges and accrued income | 490/1 | €1,226 | €1,138 | -€88 | -7.2% |
| Total equity and liabilities | 10/49 | €133,995 | €154,942 | +€20,946 | +15.6% |
| Equity | 10/15 | €70,190 | €89,515 | +€19,325 | +27.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €70,090 | €89,415 | +€19,325 | +27.6% |
| Distributable reserves | 133 | €70,090 | €89,415 | +€19,325 | +27.6% |
| Amounts payable | 17/49 | €63,805 | €65,426 | +€1,621 | +2.5% |
| Amounts payable after more than one year | 17 | €24,341 | €12,926 | -€11,416 | -46.9% |
| Financial debts | 170/4 | €24,341 | €12,926 | -€11,416 | -46.9% |
| Amounts payable within one year | 42/48 | €39,085 | €50,660 | +€11,575 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €10,942 | €11,416 | +€474 | +4.3% |
| Trade debts | 44 | €4,833 | €697 | -€4,136 | -85.6% |
| Suppliers | 440/4 | €4,833 | €697 | -€4,136 | -85.6% |
| Taxes, remuneration and social security | 45 | €11,601 | €9,669 | -€1,932 | -16.7% |
| Taxes | 450/3 | €11,601 | €9,669 | -€1,932 | -16.7% |
| Other amounts payable | 47/48 | €11,710 | €28,879 | +€17,169 | +146.6% |
| Accrued charges and deferred income | 492/3 | €379 | €1,841 | +€1,462 | +385.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,751 | €13,066 | -€4,685 | -26.4% |
| Other operating charges | 640/8 | €647 | €821 | +€174 | +27.0% |
| Gross operating margin | 9900 | €43,207 | €43,186 | -€20 | 0.0% |
| Operating profit (loss) | 9901 | €24,809 | €29,299 | +€4,490 | +18.1% |
| Financial income | 75/76B | €201 | €45 | -€156 | -77.6% |
| Recurring financial income | 75 | €201 | €45 | -€156 | -77.6% |
| Financial charges | 65/66B | €2,034 | €3,047 | +€1,013 | +49.8% |
| Recurring financial charges | 65 | €2,034 | €3,047 | +€1,013 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | €22,976 | €26,297 | +€3,322 | +14.5% |
| Income taxes | 67/77 | €6,267 | €6,972 | +€705 | +11.2% |
| Profit (loss) for the period | 9904 | €16,708 | €19,325 | +€2,617 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,708 | €19,325 | +€2,617 | +15.7% |
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 1 October 2026 via checked.be.