EKOFIB: 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.
EKOFIB
Largest movements
- Cash -€5,423
down €5,423 (-86.5%), from €6,267 to €844
mainly Net result for the year (-€7,548) and Tax, wage and social debts (-€1,022)
- Deferred charges and accrued income +€601
new in 2025: €601
- Receivables within one year +€438
up €438 (+27.5%), from €1,595 to €2,033
of which Other amounts receivable: +€438
- Tangible fixed assets -€411
down €411 (-29.1%), from €1,410 to €999
- Profit (loss) carried forward -€7,548
down €7,548 (-112.5%), from -€6,708 to -€14,255
- Other debts +€3,373
up €3,373 (+274.1%), from €1,231 to €4,604
- Tax, wage and social debts -€1,022
down €1,022 (-78.1%), from €1,309 to €287
- Trade debts +€401
up €401 (+151.2%), from €265 to €667
- Gross operating margin -€7,642
down €7,642, from €2,338 to -€5,304
- Financial charges -€980
down €980 (-48.7%), from €2,013 to €1,034
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 | €14,697 | €9,903 | -€4,795 | -32.6% |
| Fixed assets | 21/28 | €1,554 | €1,143 | -€411 | -26.4% |
| Tangible fixed assets | 22/27 | €1,410 | €999 | -€411 | -29.1% |
| Plant, machinery and equipment | 23 | €1,410 | €999 | -€411 | -29.1% |
| Financial fixed assets | 28 | €144 | €144 | = | 0.0% |
| Current assets | 29/58 | €13,143 | €8,759 | -€4,384 | -33.4% |
| Stocks and contracts in progress | 3 | €5,281 | €5,281 | = | 0.0% |
| Stocks | 30/36 | €5,281 | €5,281 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,595 | €2,033 | +€438 | +27.5% |
| Trade receivables | 40 | €1,595 | €1,595 | = | 0.0% |
| Other amounts receivable | 41 | - | €438 | +€438 | |
| Cash at bank and in hand | 54/58 | €6,267 | €844 | -€5,423 | -86.5% |
| Deferred charges and accrued income | 490/1 | - | €601 | +€601 | |
| Total equity and liabilities | 10/49 | €14,697 | €9,903 | -€4,795 | -32.6% |
| Equity | 10/15 | €11,892 | €4,345 | -€7,548 | -63.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,708 | -€14,255 | -€7,548 | -112.5% |
| Amounts payable | 17/49 | €2,805 | €5,558 | +€2,753 | +98.2% |
| Amounts payable within one year | 42/48 | €2,805 | €5,558 | +€2,753 | +98.2% |
| Trade debts | 44 | €265 | €667 | +€401 | +151.2% |
| Suppliers | 440/4 | €265 | €667 | +€401 | +151.2% |
| Taxes, remuneration and social security | 45 | €1,309 | €287 | -€1,022 | -78.1% |
| Taxes | 450/3 | €1,309 | €287 | -€1,022 | -78.1% |
| Other amounts payable | 47/48 | €1,231 | €4,604 | +€3,373 | +274.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €411 | +€1 | +0.1% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Non-recurring operating charges | 66A | - | €73 | +€73 | |
| Gross operating margin | 9900 | €2,338 | -€5,304 | -€7,642 | |
| Operating profit (loss) | 9901 | €1,359 | -€6,373 | -€7,732 | |
| Financial charges | 65/66B | €2,013 | €1,034 | -€980 | -48.7% |
| Recurring financial charges | 65 | €2,013 | €1,034 | -€980 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | -€655 | -€7,407 | -€6,752 | -1031.6% |
| Income taxes | 67/77 | €146 | €141 | -€5 | -3.6% |
| Profit (loss) for the period | 9904 | -€801 | -€7,548 | -€6,747 | -842.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€801 | -€7,548 | -€6,747 | -842.7% |
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 6 October 2026 via checked.be.