EKUTECH: 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.
EKUTECH
Largest movements
- Receivables within one year +€57,084
up €57,084 (+204%), from €28,050 to €85,134
of which Trade receivables: +€53,762
- Cash -€35,126
down €35,126 (-66.0%), from €53,227 to €18,101
mainly Receivables within one year (-€57,084) and Net result for the year (-€11,760)
- Tangible fixed assets +€4,435
up €4,435 (+87.3%), from €5,080 to €9,515
- Trade debts +€44,492
up €44,492 (+128%), from €34,646 to €79,138
- Reserves -€11,760
down €11,760 (-68.3%), from €17,209 to €5,450
- Tax, wage and social debts -€8,751
down €8,751 (-34.8%), from €25,157 to €16,406
- Other debts +€3,036
up €3,036 (+48.8%), from €6,221 to €9,256
- Gross operating margin -€45,613
down €45,613, from €41,524 to -€4,089
- Taxes -€15,458
down €15,458 (-97.3%), from €15,879 to €421
- Write-downs -€4,980
no longer reported in 2025 (was €4,980)
- Financial charges +€2,582
up €2,582 (+175%), from €1,476 to €4,058
- Depreciation +€1,531
up €1,531 (+96.5%), from €1,585 to €3,116
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 | €86,358 | €112,750 | +€26,393 | +30.6% |
| Fixed assets | 21/28 | €5,080 | €9,515 | +€4,435 | +87.3% |
| Tangible fixed assets | 22/27 | €5,080 | €9,515 | +€4,435 | +87.3% |
| Plant, machinery and equipment | 23 | €5,080 | €9,515 | +€4,435 | +87.3% |
| Current assets | 29/58 | €81,278 | €103,235 | +€21,957 | +27.0% |
| Amounts receivable within one year | 40/41 | €28,050 | €85,134 | +€57,084 | +204% |
| Trade receivables | 40 | €26,527 | €80,288 | +€53,762 | +203% |
| Other amounts receivable | 41 | €1,523 | €4,846 | +€3,322 | +218% |
| Cash at bank and in hand | 54/58 | €53,227 | €18,101 | -€35,126 | -66.0% |
| Total equity and liabilities | 10/49 | €86,358 | €112,750 | +€26,393 | +30.6% |
| Equity | 10/15 | €19,709 | €7,950 | -€11,760 | -59.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €17,209 | €5,450 | -€11,760 | -68.3% |
| Distributable reserves | 133 | €17,209 | €5,450 | -€11,760 | -68.3% |
| Amounts payable | 17/49 | €66,648 | €104,801 | +€38,152 | +57.2% |
| Amounts payable within one year | 42/48 | €66,024 | €104,801 | +€38,776 | +58.7% |
| Trade debts | 44 | €34,646 | €79,138 | +€44,492 | +128% |
| Suppliers | 440/4 | €34,646 | €79,138 | +€44,492 | +128% |
| Taxes, remuneration and social security | 45 | €25,157 | €16,406 | -€8,751 | -34.8% |
| Taxes | 450/3 | €25,157 | €16,406 | -€8,751 | -34.8% |
| Other amounts payable | 47/48 | €6,221 | €9,256 | +€3,036 | +48.8% |
| Accrued charges and deferred income | 492/3 | €624 | - | -€624 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,585 | €3,116 | +€1,531 | +96.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,980 | - | -€4,980 | |
| Other operating charges | 640/8 | €975 | €256 | -€719 | -73.8% |
| Gross operating margin | 9900 | €41,524 | -€4,089 | -€45,613 | |
| Operating profit (loss) | 9901 | €33,983 | -€7,461 | -€41,444 | |
| Financial income | 75/76B | €16 | €180 | +€164 | +1,047% |
| Recurring financial income | 75 | €16 | €180 | +€164 | +1,047% |
| Financial charges | 65/66B | €1,476 | €4,058 | +€2,582 | +175% |
| Recurring financial charges | 65 | €1,476 | €4,058 | +€2,582 | +175% |
| Profit (loss) for the period before taxes | 9903 | €32,523 | -€11,339 | -€43,862 | |
| Income taxes | 67/77 | €15,879 | €421 | -€15,458 | -97.3% |
| Profit (loss) for the period | 9904 | €16,643 | -€11,760 | -€28,403 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,643 | -€11,760 | -€28,403 |
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 25 October 2026 via checked.be.