ELECTRONIC BUILDING BLOCKS: 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.
ELECTRONIC BUILDING BLOCKS
Largest movements
- Cash -€11,084
down €11,084 (-14.7%), from €75,551 to €64,467
mainly Net result for the year (-€15,501) and Deferred charges and accrued income (-€140)
- Tangible fixed assets -€3,883
down €3,883 (-100%), from €3,883 to €0
- Profit (loss) carried forward -€15,501
down €15,501 (-31.0%), from €49,984 to €34,483
- Gross operating margin -€8,421
down €8,421, from €255 to -€8,166
- Turnover -€8,354
down €8,354 (-60.0%), from €13,926 to €5,572
- Depreciation -€3,902
down €3,902 (-50.1%), from €7,785 to €3,883
- Purchases and services -€2,637
down €2,637 (-16.1%), from €16,375 to €13,738
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,700 | €65,227 | -€15,473 | -19.2% |
| Fixed assets | 21/28 | €3,883 | - | -€3,883 | |
| Tangible fixed assets | 22/27 | €3,883 | €0 | -€3,883 | -100% |
| Furniture and vehicles | 24 | €3,883 | - | -€3,883 | |
| Current assets | 29/58 | €76,817 | €65,227 | -€11,590 | -15.1% |
| Amounts receivable within one year | 40/41 | €1,169 | €523 | -€646 | -55.3% |
| Trade receivables | 40 | €425 | - | -€425 | |
| Other amounts receivable | 41 | €744 | €523 | -€221 | -29.7% |
| Cash at bank and in hand | 54/58 | €75,551 | €64,467 | -€11,084 | -14.7% |
| Deferred charges and accrued income | 490/1 | €97 | €237 | +€140 | +144% |
| Total equity and liabilities | 10/49 | €80,700 | €65,227 | -€15,473 | -19.2% |
| Equity | 10/15 | €80,332 | €64,831 | -€15,501 | -19.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,756 | €11,756 | = | 0.0% |
| Non-distributable reserves | 130/1 | €744 | €744 | = | 0.0% |
| Reserves not available under the articles | 1311 | €744 | €744 | = | 0.0% |
| Distributable reserves | 133 | €11,012 | €11,012 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,984 | €34,483 | -€15,501 | -31.0% |
| Provisions and deferred taxes | 16 | €33 | €35 | +€2 | +6.1% |
| Provisions for liabilities and charges | 160/5 | €33 | €35 | +€2 | +6.1% |
| Other liabilities and charges | 164/5 | €33 | €35 | +€2 | +6.1% |
| Amounts payable | 17/49 | €335 | €361 | +€26 | +7.8% |
| Amounts payable within one year | 42/48 | €335 | €361 | +€26 | +7.8% |
| Trade debts | 44 | €335 | €361 | +€26 | +7.8% |
| Suppliers | 440/4 | €335 | €361 | +€26 | +7.8% |
| Turnover | 70 | €13,926 | €5,572 | -€8,354 | -60.0% |
| Non-recurring operating income | 76A | €2,703 | - | -€2,703 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,375 | €13,738 | -€2,637 | -16.1% |
| Remuneration, social security and pensions | 62 | €2,232 | €2,335 | +€103 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,785 | €3,883 | -€3,902 | -50.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1 | €2 | +€1 | +100% |
| Other operating charges | 640/8 | €978 | €1,028 | +€50 | +5.1% |
| Gross operating margin | 9900 | €255 | -€8,166 | -€8,421 | |
| Operating profit (loss) | 9901 | -€10,741 | -€15,414 | -€4,673 | -43.5% |
| Financial income | 75/76B | €281 | €329 | +€48 | +17.1% |
| Recurring financial income | 75 | €281 | €329 | +€48 | +17.1% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €166 | €159 | -€7 | -4.2% |
| Recurring financial charges | 65 | €166 | €159 | -€7 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,626 | -€15,244 | -€4,618 | -43.5% |
| Income taxes | 67/77 | €212 | €257 | +€45 | +21.2% |
| Profit (loss) for the period | 9904 | -€10,838 | -€15,501 | -€4,663 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,838 | -€15,501 | -€4,663 | -43.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.