ekzC: 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.
ekzC
Largest movements
- Cash +€26,159
up €26,159 (+48.0%), from €54,467 to €80,626
mainly Net result for the year (+€43,182) and Deferred charges and accrued income (+€12,361)
- Receivables within one year +€15,671
up €15,671 (+1,462%), from €1,072 to €16,743
of which Trade receivables: +€13,490
- Deferred charges and accrued income -€12,361
down €12,361 (-97.2%), from €12,718 to €357
- Tangible fixed assets +€4,125
up €4,125 (+20.8%), from €19,835 to €23,961
of which Furniture and vehicles: +€8,274
- Profit (loss) carried forward +€39,884
up €39,884, from -€39,884 to €0
- Other debts -€8,842
down €8,842 (-12.0%), from €73,835 to €64,993
- Reserves +€2,465
up €2,465 (+8.4%), from €29,327 to €31,792
of which Distributable reserves: +€2,465
- Debts after one year -€2,133
down €2,133 (-43.2%), from €4,936 to €2,804
- Tax, wage and social debts +€2,007
up €2,007 (+50.2%), from €3,996 to €6,004
- Gross operating margin +€30,840
up €30,840 (+108%), from €28,627 to €59,467
- Taxes +€5,965
up €5,965 (+4,609%), from €129 to €6,095
- Depreciation +€1,478
up €1,478 (+24.9%), from €5,944 to €7,422
- Financial charges +€648
up €648 (+93.6%), from €692 to €1,340
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 | €88,092 | €121,687 | +€33,595 | +38.1% |
| Fixed assets | 21/28 | €19,835 | €23,961 | +€4,125 | +20.8% |
| Tangible fixed assets | 22/27 | €19,835 | €23,961 | +€4,125 | +20.8% |
| Land and buildings | 22 | €5,920 | €4,933 | -€987 | -16.7% |
| Plant, machinery and equipment | 23 | €690 | €475 | -€215 | -31.2% |
| Furniture and vehicles | 24 | €3,493 | €11,767 | +€8,274 | +237% |
| Leasing and similar rights | 25 | €9,733 | €6,785 | -€2,947 | -30.3% |
| Current assets | 29/58 | €68,256 | €97,726 | +€29,470 | +43.2% |
| Amounts receivable within one year | 40/41 | €1,072 | €16,743 | +€15,671 | +1,462% |
| Trade receivables | 40 | €803 | €14,293 | +€13,490 | +1,681% |
| Other amounts receivable | 41 | €269 | €2,450 | +€2,181 | +811% |
| Cash at bank and in hand | 54/58 | €54,467 | €80,626 | +€26,159 | +48.0% |
| Deferred charges and accrued income | 490/1 | €12,718 | €357 | -€12,361 | -97.2% |
| Total equity and liabilities | 10/49 | €88,092 | €121,687 | +€33,595 | +38.1% |
| Equity | 10/15 | €1,843 | €44,192 | +€42,349 | +2,298% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,327 | €31,792 | +€2,465 | +8.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €27,472 | €29,937 | +€2,465 | +9.0% |
| Profit (loss) carried forward | 14 | -€39,884 | €0 | +€39,884 | |
| Amounts payable | 17/49 | €86,249 | €77,495 | -€8,754 | -10.1% |
| Amounts payable after more than one year | 17 | €4,936 | €2,804 | -€2,133 | -43.2% |
| Financial debts | 170/4 | €4,936 | €2,804 | -€2,133 | -43.2% |
| Amounts payable within one year | 42/48 | €80,245 | €73,496 | -€6,749 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €2,039 | €2,133 | +€93 | +4.6% |
| Trade debts | 44 | €375 | €366 | -€8 | -2.2% |
| Suppliers | 440/4 | €375 | €366 | -€8 | -2.2% |
| Taxes, remuneration and social security | 45 | €3,996 | €6,004 | +€2,007 | +50.2% |
| Taxes | 450/3 | €3,996 | €6,004 | +€2,007 | +50.2% |
| Other amounts payable | 47/48 | €73,835 | €64,993 | -€8,842 | -12.0% |
| Accrued charges and deferred income | 492/3 | €1,068 | €1,195 | +€128 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,944 | €7,422 | +€1,478 | +24.9% |
| Other operating charges | 640/8 | €1,401 | €1,576 | +€176 | +12.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €28,627 | €59,467 | +€30,840 | +108% |
| Operating profit (loss) | 9901 | €21,282 | €50,469 | +€29,186 | +137% |
| Financial income | 75/76B | €518 | €148 | -€370 | -71.5% |
| Recurring financial income | 75 | €518 | €148 | -€370 | -71.5% |
| Financial charges | 65/66B | €692 | €1,340 | +€648 | +93.6% |
| Recurring financial charges | 65 | €692 | €1,340 | +€648 | +93.6% |
| Profit (loss) for the period before taxes | 9903 | €21,108 | €49,277 | +€28,168 | +133% |
| Income taxes | 67/77 | €129 | €6,095 | +€5,965 | +4,609% |
| Profit (loss) for the period | 9904 | €20,979 | €43,182 | +€22,203 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €20,979 | €43,182 | +€22,203 | +106% |
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 16 October 2026 via checked.be.