EKS INVEST: 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.
What changed
EKS INVEST
NACE 81.100, Combined facilities support activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,879
2024 · €8,714-€1,835
Equity
€515,798
2024 · €508,919+€6,879
Cash
€19,690
2024 · €16,259+€3,431
Balance sheet total
€538,326
2024 · €540,717-€2,391
Largest movements
Assets
- Receivables within one year -€76,817
down €76,817 (-92.8%), from €82,807 to €5,990
of which Other amounts receivable: -€80,990
- Current investments +€75,742
up €75,742 (+958%), from €7,910 to €83,651
Equity and liabilities
- Provisions -€20,166
no longer reported in 2025 (was €20,166)
- Tax, wage and social debts +€8,292
up €8,292 (+353%), from €2,350 to €10,642
Income statement
- Taxes +€19,854
up €19,854 (+643%), from €3,086 to €22,940
- Gross operating margin -€5,606
down €5,606 (-12.7%), from €44,219 to €38,614
- Depreciation -€1,976
down €1,976 (-6.9%), from €28,621 to €26,645
- Financial income +€1,410
up €1,410 (+557%), from €253 to €1,664
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.
Result 2024
€8,714
Gross operating margin
-€5,606
Depreciation
+€1,976
Other operating charges
-€99
Financial income
+€1,410
Financial charges
+€172
Taxes
-€19,854
Deferred taxes and other
+€20,166
Result 2025
€6,879
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€101,365
Investment
-€97,281
Financing
-€654
Cash 2024
€16,259
From operations (derived)
+€101,365
Net result for the year
+€6,879
Depreciation
+€26,645
Receivables within one year
+€76,817
Deferred charges and accrued income
-€360
Provisions
-€20,166
Trade debts
-€1,201
Tax, wage and social debts
+€8,292
Other debts
-€281
Accrued charges and deferred income
+€4,740
Investment (derived)
-€97,281
Investment in fixed assets (net)
-€21,539
Current investments
-€75,742
Financing
-€654
Short-term financial debts
-€654
Cash 2025
€19,690
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €540,717 | €538,326 | -€2,391 | -0.4% |
| Fixed assets | 21/28 | €419,684 | €414,578 | -€5,106 | -1.2% |
| Tangible fixed assets | 22/27 | €419,434 | €414,328 | -€5,106 | -1.2% |
| Land and buildings | 22 | €194,559 | €186,039 | -€8,520 | -4.4% |
| Plant, machinery and equipment | 23 | €616 | €13,415 | +€12,798 | +2,076% |
| Furniture and vehicles | 24 | €3,032 | €4,472 | +€1,440 | +47.5% |
| Other tangible fixed assets | 26 | €3,254 | €2,592 | -€662 | -20.3% |
| Assets under construction and advance payments | 27 | €217,972 | €207,809 | -€10,163 | -4.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €121,033 | €123,748 | +€2,715 | +2.2% |
| Amounts receivable within one year | 40/41 | €82,807 | €5,990 | -€76,817 | -92.8% |
| Trade receivables | 40 | €1,817 | €5,990 | +€4,173 | +230% |
| Other amounts receivable | 41 | €80,990 | - | -€80,990 | |
| Current investments | 50/53 | €7,910 | €83,651 | +€75,742 | +958% |
| Cash at bank and in hand | 54/58 | €16,259 | €19,690 | +€3,431 | +21.1% |
| Deferred charges and accrued income | 490/1 | €14,058 | €14,417 | +€360 | +2.6% |
| Total equity and liabilities | 10/49 | €540,717 | €538,326 | -€2,391 | -0.4% |
| Equity | 10/15 | €508,919 | €515,798 | +€6,879 | +1.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €261,701 | €265,200 | +€3,499 | +1.3% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €60,501 | - | -€60,501 | |
| Distributable reserves | 133 | €176,200 | €240,200 | +€64,000 | +36.3% |
| Profit (loss) carried forward | 14 | -€2,782 | €598 | +€3,380 | |
| Provisions and deferred taxes | 16 | €20,166 | - | -€20,166 | |
| Deferred taxes | 168 | €20,166 | - | -€20,166 | |
| Amounts payable | 17/49 | €11,633 | €22,528 | +€10,895 | +93.7% |
| Amounts payable within one year | 42/48 | €10,783 | €16,938 | +€6,156 | +57.1% |
| Financial debts | 43 | €654 | - | -€654 | |
| Credit institutions | 430/8 | €654 | - | -€654 | |
| Trade debts | 44 | €7,248 | €6,046 | -€1,201 | -16.6% |
| Suppliers | 440/4 | €7,248 | €6,046 | -€1,201 | -16.6% |
| Taxes, remuneration and social security | 45 | €2,350 | €10,642 | +€8,292 | +353% |
| Taxes | 450/3 | €2,350 | €10,642 | +€8,292 | +353% |
| Other amounts payable | 47/48 | €531 | €250 | -€281 | -52.9% |
| Accrued charges and deferred income | 492/3 | €850 | €5,590 | +€4,740 | +558% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,621 | €26,645 | -€1,976 | -6.9% |
| Other operating charges | 640/8 | €3,502 | €3,602 | +€99 | +2.8% |
| Gross operating margin | 9900 | €44,219 | €38,614 | -€5,606 | -12.7% |
| Operating profit (loss) | 9901 | €12,096 | €8,367 | -€3,729 | -30.8% |
| Financial income | 75/76B | €253 | €1,664 | +€1,410 | +557% |
| Recurring financial income | 75 | €253 | €1,664 | +€1,410 | +557% |
| Financial charges | 65/66B | €549 | €377 | -€172 | -31.4% |
| Recurring financial charges | 65 | €549 | €377 | -€172 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €11,800 | €9,654 | -€2,146 | -18.2% |
| Transfer from deferred taxes | 780 | - | €20,166 | +€20,166 | |
| Income taxes | 67/77 | €3,086 | €22,940 | +€19,854 | +643% |
| Profit (loss) for the period | 9904 | €8,714 | €6,879 | -€1,835 | -21.1% |
| Transfer from tax-exempt reserves | 789 | - | €60,501 | +€60,501 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,714 | €67,380 | +€58,666 | +673% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.