EKOSTO: 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.
EKOSTO
Largest movements
- Receivables within one year -€1.7m
down €1.7m (-54.1%), from €3.2m to €1.5m
of which Trade receivables: -€1.4m
- Tangible fixed assets +€1.3m
up €1.3m (+33.9%), from €3.8m to €5.1m
of which Land and buildings: +€973,530
- Deferred charges and accrued income -€460,937
down €460,937 (-100.0%), from €461,005 to €68
- Trade debts -€2.6m
down €2.6m (-67.4%), from €3.9m to €1.3m
- Other debts +€1.7m
up €1.7m (+63.4%), from €2.7m to €4.4m
- Turnover -€3.2m
down €3.2m (-36.3%), from €8.8m to €5.6m
- Purchases and services -€3.0m
down €3.0m (-37.5%), from €7.9m to €4.9m
- Depreciation -€427,123
down €427,123 (-45.3%), from €943,215 to €516,091
- Provisions +€275,287
up €275,287, from -€270,824 to €4,463
- Gross operating margin -€253,131
down €253,131 (-26.4%), from €957,304 to €704,173
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,445,292 | €6,531,543 | -€913,749 | -12.3% |
| Fixed assets | 21/28 | €3,778,541 | €5,060,860 | +€1.3m | +33.9% |
| Tangible fixed assets | 22/27 | €3,778,541 | €5,060,860 | +€1.3m | +33.9% |
| Land and buildings | 22 | €3,436,831 | €4,410,361 | +€973,530 | +28.3% |
| Plant, machinery and equipment | 23 | €165,785 | €117,141 | -€48,645 | -29.3% |
| Assets under construction and advance payments | 27 | €175,925 | €533,358 | +€357,434 | +203% |
| Current assets | 29/58 | €3,666,751 | €1,470,683 | -€2.2m | -59.9% |
| Amounts receivable within one year | 40/41 | €3,205,746 | €1,470,615 | -€1.7m | -54.1% |
| Trade receivables | 40 | €2,799,545 | €1,423,256 | -€1.4m | -49.2% |
| Other amounts receivable | 41 | €406,201 | €47,359 | -€358,842 | -88.3% |
| Deferred charges and accrued income | 490/1 | €461,005 | €68 | -€460,937 | -100.0% |
| Total equity and liabilities | 10/49 | €7,445,292 | €6,531,543 | -€913,749 | -12.3% |
| Equity | 10/15 | €254,195 | €254,195 | = | 0.0% |
| Contributions | 10/11 | €221,896 | €221,896 | = | 0.0% |
| Capital | 10 | €221,896 | €221,896 | = | 0.0% |
| Issued capital | 100 | €221,896 | €221,896 | = | 0.0% |
| Reserves | 13 | €32,300 | €32,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,300 | €32,300 | = | 0.0% |
| Legal reserve | 130 | €32,300 | €32,300 | = | 0.0% |
| Provisions and deferred taxes | 16 | €605,273 | €609,736 | +€4,463 | +0.7% |
| Provisions for liabilities and charges | 160/5 | €605,273 | €609,736 | +€4,463 | +0.7% |
| Environmental obligations | 163 | €605,273 | €609,736 | +€4,463 | +0.7% |
| Amounts payable | 17/49 | €6,585,824 | €5,667,612 | -€918,212 | -13.9% |
| Amounts payable within one year | 42/48 | €6,585,824 | €5,667,612 | -€918,212 | -13.9% |
| Trade debts | 44 | €3,895,716 | €1,271,455 | -€2.6m | -67.4% |
| Suppliers | 440/4 | €3,895,716 | €1,271,455 | -€2.6m | -67.4% |
| Other amounts payable | 47/48 | €2,690,108 | €4,396,156 | +€1.7m | +63.4% |
| Turnover | 70 | €8,843,868 | €5,631,288 | -€3.2m | -36.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €7,887,273 | €4,927,587 | -€3.0m | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €943,215 | €516,091 | -€427,123 | -45.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€270,824 | €4,463 | +€275,287 | |
| Other operating charges | 640/8 | €50,964 | €32,374 | -€18,591 | -36.5% |
| Gross operating margin | 9900 | €957,304 | €704,173 | -€253,131 | -26.4% |
| Operating profit (loss) | 9901 | €233,949 | €151,245 | -€82,704 | -35.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €79,981 | €105,825 | +€25,844 | +32.3% |
| Recurring financial charges | 65 | €79,981 | €105,825 | +€25,844 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €153,968 | €45,420 | -€108,548 | -70.5% |
| Profit (loss) for the period | 9904 | €153,968 | €45,420 | -€108,548 | -70.5% |
| Profit (loss) for the period to be appropriated | 9905 | €153,968 | €45,420 | -€108,548 | -70.5% |
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 25 October 2026 via checked.be.