EKT: 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.
EKT
Largest movements
- Cash +€46,271
up €46,271 (+17.6%), from €263,418 to €309,689
mainly Net result for the year (+€60,492) and Depreciation (+€8,367)
- Current investments +€10,716
up €10,716 (+11.0%), from €97,337 to €108,053
- Tangible fixed assets +€7,018
up €7,018 (+8.7%), from €80,439 to €87,456
of which Other tangible fixed assets: +€13,503
- Reserves +€60,492
up €60,492 (+15.4%), from €393,301 to €453,792
of which Distributable reserves: +€60,492
- Other debts +€7,314
up €7,314 (+25.1%), from €29,163 to €36,477
- Gross operating margin +€8,833
up €8,833 (+10.8%), from €82,014 to €90,846
- Financial charges +€5,375
up €5,375, from -€966 to €4,409
- Taxes +€3,922
up €3,922 (+19.8%), from €19,773 to €23,695
- Financial income +€3,353
up €3,353 (+91.0%), from €3,685 to €7,038
- Depreciation +€2,575
up €2,575 (+44.4%), from €5,793 to €8,367
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
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 | €466,570 | €525,984 | +€59,414 | +12.7% |
| Fixed assets | 21/28 | €80,439 | €87,456 | +€7,018 | +8.7% |
| Tangible fixed assets | 22/27 | €80,439 | €87,456 | +€7,018 | +8.7% |
| Furniture and vehicles | 24 | €21,279 | €14,793 | -€6,486 | -30.5% |
| Other tangible fixed assets | 26 | €59,159 | €72,663 | +€13,503 | +22.8% |
| Current assets | 29/58 | €386,131 | €438,528 | +€52,397 | +13.6% |
| Amounts receivable within one year | 40/41 | €25,222 | €20,786 | -€4,437 | -17.6% |
| Trade receivables | 40 | €24,865 | €20,409 | -€4,455 | -17.9% |
| Other amounts receivable | 41 | €358 | €377 | +€19 | +5.3% |
| Current investments | 50/53 | €97,337 | €108,053 | +€10,716 | +11.0% |
| Cash at bank and in hand | 54/58 | €263,418 | €309,689 | +€46,271 | +17.6% |
| Deferred charges and accrued income | 490/1 | €154 | €0 | -€154 | -100% |
| Total equity and liabilities | 10/49 | €466,570 | €525,984 | +€59,414 | +12.7% |
| Equity | 10/15 | €399,501 | €459,992 | +€60,492 | +15.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €393,301 | €453,792 | +€60,492 | +15.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €393,301 | €453,792 | +€60,492 | +15.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €67,069 | €65,992 | -€1,077 | -1.6% |
| Amounts payable within one year | 42/48 | €67,069 | €65,992 | -€1,077 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Financial debts | 43 | €5,000 | €0 | -€5,000 | -100.0% |
| Credit institutions | 430/8 | €5,000 | €0 | -€5,000 | -100.0% |
| Trade debts | 44 | €4,770 | €1,249 | -€3,521 | -73.8% |
| Suppliers | 440/4 | €4,770 | €1,249 | -€3,521 | -73.8% |
| Taxes, remuneration and social security | 45 | €28,136 | €23,265 | -€4,871 | -17.3% |
| Taxes | 450/3 | €28,136 | €23,265 | -€4,871 | -17.3% |
| Other amounts payable | 47/48 | €29,163 | €36,477 | +€7,314 | +25.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,793 | €8,367 | +€2,575 | +44.4% |
| Other operating charges | 640/8 | €3,368 | €922 | -€2,446 | -72.6% |
| Non-recurring operating charges | 66A | €4,232 | €0 | -€4,232 | -100% |
| Gross operating margin | 9900 | €82,014 | €90,846 | +€8,833 | +10.8% |
| Operating profit (loss) | 9901 | €68,622 | €81,557 | +€12,935 | +18.9% |
| Financial income | 75/76B | €3,685 | €7,038 | +€3,353 | +91.0% |
| Recurring financial income | 75 | €3,685 | €7,038 | +€3,353 | +91.0% |
| Financial charges | 65/66B | -€966 | €4,409 | +€5,375 | |
| Recurring financial charges | 65 | -€966 | €4,409 | +€5,375 | |
| Profit (loss) for the period before taxes | 9903 | €73,273 | €84,186 | +€10,913 | +14.9% |
| Income taxes | 67/77 | €19,773 | €23,695 | +€3,922 | +19.8% |
| Profit (loss) for the period | 9904 | €53,500 | €60,492 | +€6,991 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,500 | €60,492 | +€6,991 | +13.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.