EKOMA: 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.
EKOMA
Largest movements
- Cash +€12,765
up €12,765 (+29.7%), from €42,939 to €55,704
mainly Net result for the year (+€12,498) and Depreciation (+€1,988)
- Receivables within one year +€3,839
up €3,839 (+70.1%), from €5,480 to €9,320
of which Trade receivables: +€2,748
- Intangible fixed assets -€1,541
down €1,541 (-98.6%), from €1,562 to €21
- Reserves +€12,498
up €12,498 (+39.1%), from €31,961 to €44,458
- Tax, wage and social debts +€1,860
up €1,860 (+2957.0%), from €63 to €1,923
- Gross operating margin +€5,935
up €5,935 (+37.6%), from €15,798 to €21,732
- Taxes +€2,169
up €2,169 (+57.8%), from €3,754 to €5,923
- Depreciation -€260
down €260 (-11.6%), from €2,247 to €1,988
- Other operating charges -€251
down €251 (-32.2%), from €778 to €528
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 | €51,218 | €65,834 | +€14,617 | +28.5% |
| Fixed assets | 21/28 | €2,798 | €811 | -€1,988 | -71.0% |
| Intangible fixed assets | 21 | €1,562 | €21 | -€1,541 | -98.6% |
| Tangible fixed assets | 22/27 | €1,236 | €790 | -€447 | -36.1% |
| Plant, machinery and equipment | 23 | €1,236 | €790 | -€447 | -36.1% |
| Current assets | 29/58 | €48,419 | €65,024 | +€16,604 | +34.3% |
| Amounts receivable within one year | 40/41 | €5,480 | €9,320 | +€3,839 | +70.1% |
| Trade receivables | 40 | €4,657 | €7,406 | +€2,748 | +59.0% |
| Other amounts receivable | 41 | €823 | €1,914 | +€1,091 | +132.6% |
| Cash at bank and in hand | 54/58 | €42,939 | €55,704 | +€12,765 | +29.7% |
| Total equity and liabilities | 10/49 | €51,218 | €65,834 | +€14,617 | +28.5% |
| Equity | 10/15 | €50,561 | €63,058 | +€12,498 | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,961 | €44,458 | +€12,498 | +39.1% |
| Distributable reserves | 133 | €31,961 | €44,458 | +€12,498 | +39.1% |
| Amounts payable | 17/49 | €657 | €2,776 | +€2,119 | +322.5% |
| Amounts payable within one year | 42/48 | €657 | €2,776 | +€2,119 | +322.5% |
| Trade debts | 44 | €522 | €781 | +€259 | +49.6% |
| Suppliers | 440/4 | €522 | €781 | +€259 | +49.6% |
| Taxes, remuneration and social security | 45 | €63 | €1,923 | +€1,860 | +2957.0% |
| Taxes | 450/3 | €63 | €1,923 | +€1,860 | +2957.0% |
| Other amounts payable | 47/48 | €72 | €72 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,247 | €1,988 | -€260 | -11.6% |
| Other operating charges | 640/8 | €778 | €528 | -€251 | -32.2% |
| Gross operating margin | 9900 | €15,798 | €21,732 | +€5,935 | +37.6% |
| Operating profit (loss) | 9901 | €12,772 | €19,217 | +€6,445 | +50.5% |
| Financial income | 75/76B | €30 | €0 | -€30 | -99.9% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -99.9% |
| Financial charges | 65/66B | €928 | €797 | -€131 | -14.1% |
| Recurring financial charges | 65 | €928 | €797 | -€131 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €11,874 | €18,421 | +€6,546 | +55.1% |
| Income taxes | 67/77 | €3,754 | €5,923 | +€2,169 | +57.8% |
| Profit (loss) for the period | 9904 | €8,121 | €12,498 | +€4,377 | +53.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,121 | €12,498 | +€4,377 | +53.9% |
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 10 October 2026 via checked.be.