Emancipation Ouvrière Basècloise: 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.
Emancipation Ouvrière Basècloise
Largest movements
- Tangible fixed assets -€24,225
down €24,225 (-8.3%), from €293,188 to €268,963
of which Land and buildings: -€30,136
- Receivables within one year +€4,450
up €4,450 (+16.0%), from €27,744 to €32,194
of which Trade receivables: +€9,087
- Profit (loss) carried forward -€17,727
down €17,727 (-29.7%), from -€59,676 to -€77,404
- Trade debts +€11,990
up €11,990 (+168%), from €7,150 to €19,140
- Debts after one year -€8,367
down €8,367 (-13.7%), from €61,058 to €52,691
- Revaluation surpluses -€5,906
down €5,906 (-5.5%), from €108,311 to €102,405
- Reserves +€5,906
up €5,906 (+4.3%), from €136,427 to €142,333
of which Distributable reserves: +€5,906
- Gross operating margin -€7,873
down €7,873 (-9.7%), from €81,451 to €73,578
- Staff costs -€5,769
down €5,769 (-10.1%), from €57,122 to €51,353
- Financial charges -€1,702
down €1,702 (-41.2%), from €4,131 to €2,429
- Depreciation -€916
down €916 (-2.7%), from €34,225 to €33,309
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 | €357,552 | €336,664 | -€20,888 | -5.8% |
| Fixed assets | 21/28 | €293,775 | €269,549 | -€24,225 | -8.2% |
| Tangible fixed assets | 22/27 | €293,188 | €268,963 | -€24,225 | -8.3% |
| Land and buildings | 22 | €286,975 | €256,840 | -€30,136 | -10.5% |
| Plant, machinery and equipment | 23 | €5,230 | €4,006 | -€1,224 | -23.4% |
| Furniture and vehicles | 24 | €983 | €8,117 | +€7,134 | +726% |
| Financial fixed assets | 28 | €587 | €587 | = | 0.0% |
| Current assets | 29/58 | €63,777 | €67,115 | +€3,338 | +5.2% |
| Stocks and contracts in progress | 3 | €6,877 | €9,237 | +€2,360 | +34.3% |
| Stocks | 30/36 | €6,877 | €9,237 | +€2,360 | +34.3% |
| Amounts receivable within one year | 40/41 | €27,744 | €32,194 | +€4,450 | +16.0% |
| Trade receivables | 40 | €15,872 | €24,959 | +€9,087 | +57.2% |
| Other amounts receivable | 41 | €11,871 | €7,235 | -€4,636 | -39.1% |
| Cash at bank and in hand | 54/58 | €26,446 | €25,683 | -€762 | -2.9% |
| Deferred charges and accrued income | 490/1 | €2,711 | - | -€2,711 | |
| Total equity and liabilities | 10/49 | €357,552 | €336,664 | -€20,888 | -5.8% |
| Equity | 10/15 | €248,061 | €230,334 | -€17,727 | -7.1% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Revaluation surpluses | 12 | €108,311 | €102,405 | -€5,906 | -5.5% |
| Reserves | 13 | €136,427 | €142,333 | +€5,906 | +4.3% |
| Non-distributable reserves | 130/1 | €4 | €4 | = | 0.0% |
| Legal reserve | 130 | €4 | €4 | = | 0.0% |
| Distributable reserves | 133 | €136,423 | €142,329 | +€5,906 | +4.3% |
| Profit (loss) carried forward | 14 | -€59,676 | -€77,404 | -€17,727 | -29.7% |
| Amounts payable | 17/49 | €109,490 | €106,330 | -€3,160 | -2.9% |
| Amounts payable after more than one year | 17 | €61,058 | €52,691 | -€8,367 | -13.7% |
| Financial debts | 170/4 | €61,058 | €52,691 | -€8,367 | -13.7% |
| Amounts payable within one year | 42/48 | €48,342 | €53,639 | +€5,297 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €19,074 | €19,575 | +€500 | +2.6% |
| Trade debts | 44 | €7,150 | €19,140 | +€11,990 | +168% |
| Suppliers | 440/4 | €7,150 | €19,140 | +€11,990 | +168% |
| Advances received on contracts in progress | 46 | €5,723 | - | -€5,723 | |
| Taxes, remuneration and social security | 45 | €8,151 | €6,681 | -€1,470 | -18.0% |
| Taxes | 450/3 | €2,176 | €3,924 | +€1,748 | +80.3% |
| Remuneration and social security | 454/9 | €5,975 | €2,757 | -€3,218 | -53.9% |
| Other amounts payable | 47/48 | €8,244 | €8,244 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €90 | - | -€90 | |
| Remuneration, social security and pensions | 62 | €57,122 | €51,353 | -€5,769 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,225 | €33,309 | -€916 | -2.7% |
| Other operating charges | 640/8 | €4,106 | €4,299 | +€193 | +4.7% |
| Gross operating margin | 9900 | €81,451 | €73,578 | -€7,873 | -9.7% |
| Operating profit (loss) | 9901 | -€14,001 | -€15,382 | -€1,381 | -9.9% |
| Financial income | 75/76B | €1 | €191 | +€190 | +14,511% |
| Recurring financial income | 75 | €1 | €191 | +€190 | +14,511% |
| Financial charges | 65/66B | €4,131 | €2,429 | -€1,702 | -41.2% |
| Recurring financial charges | 65 | €4,131 | €2,429 | -€1,702 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,131 | -€17,619 | +€511 | +2.8% |
| Income taxes | 67/77 | - | €108 | +€108 | |
| Profit (loss) for the period | 9904 | -€18,131 | -€17,727 | +€403 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,131 | -€17,727 | +€403 | +2.2% |
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 19 October 2026 via checked.be.