EYBIS: 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.
EYBIS
Largest movements
- Cash -€385,669
down €385,669 (-93.9%), from €410,634 to €24,966
- Tangible fixed assets -€107,902
down €107,902 (-25.1%), from €429,468 to €321,566
of which Furniture and vehicles: -€59,898
- Receivables after one year -€25,000
down €25,000 (-39.5%), from €63,338 to €38,338
- Advances received -€399,208
down €399,208 (-95.6%), from €417,583 to €18,376
- Other debts -€181,525
down €181,525 (-81.2%), from €223,656 to €42,131
- Trade debts +€76,837
up €76,837 (+222.0%), from €34,610 to €111,446
- Tax, wage and social debts -€56,099
down €56,099 (-92.7%), from €60,512 to €4,413
- Reserves +€44,125
up €44,125 (+8.2%), from €535,260 to €579,385
of which Distributable reserves: +€44,125
- Depreciation +€51,266
up €51,266 (+71.1%), from €72,134 to €123,400
- Taxes -€26,709
down €26,709 (-49.6%), from €53,859 to €27,151
- Other operating charges +€25,243
up €25,243 (+306.9%), from €8,226 to €33,469
- Gross operating margin -€12,136
down €12,136 (-4.7%), from €257,181 to €245,045
- Financial charges -€11,372
down €11,372 (-54.1%), from €21,033 to €9,661
of which Financial charges: -€10,172
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,388,957 | €864,215 | -€524,742 | -37.8% |
| Fixed assets | 21/28 | €429,468 | €321,566 | -€107,902 | -25.1% |
| Tangible fixed assets | 22/27 | €429,468 | €321,566 | -€107,902 | -25.1% |
| Land and buildings | 22 | €295,525 | €246,408 | -€49,117 | -16.6% |
| Plant, machinery and equipment | 23 | €16,738 | €14,883 | -€1,855 | -11.1% |
| Furniture and vehicles | 24 | €117,205 | €57,307 | -€59,898 | -51.1% |
| Other tangible fixed assets | 26 | - | €2,968 | +€2,968 | |
| Current assets | 29/58 | €959,489 | €542,649 | -€416,840 | -43.4% |
| Amounts receivable after more than one year | 29 | €63,338 | €38,338 | -€25,000 | -39.5% |
| Other amounts receivable | 291 | €63,338 | €38,338 | -€25,000 | -39.5% |
| Amounts receivable within one year | 40/41 | €483,577 | €479,345 | -€4,232 | -0.9% |
| Trade receivables | 40 | €430,000 | €990 | -€429,010 | -99.8% |
| Other amounts receivable | 41 | €53,577 | €478,355 | +€424,778 | +792.8% |
| Cash at bank and in hand | 54/58 | €410,634 | €24,966 | -€385,669 | -93.9% |
| Deferred charges and accrued income | 490/1 | €1,940 | €0 | -€1,940 | -100.0% |
| Total equity and liabilities | 10/49 | €1,388,957 | €864,215 | -€524,742 | -37.8% |
| Equity | 10/15 | €635,260 | €679,385 | +€44,125 | +6.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €535,260 | €579,385 | +€44,125 | +8.2% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €525,260 | €569,385 | +€44,125 | +8.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €753,698 | €184,831 | -€568,867 | -75.5% |
| Amounts payable after more than one year | 17 | €1,681 | €0 | -€1,681 | -100.0% |
| Financial debts | 170/4 | €1,681 | €0 | -€1,681 | -100.0% |
| Amounts payable within one year | 42/48 | €752,017 | €184,831 | -€567,186 | -75.4% |
| Current portion of amounts payable after more than one year | 42 | €10,007 | €0 | -€10,007 | -100.0% |
| Financial debts | 43 | €5,649 | €8,465 | +€2,816 | +49.8% |
| Credit institutions | 430/8 | €5,649 | €8,465 | +€2,816 | +49.8% |
| Trade debts | 44 | €34,610 | €111,446 | +€76,837 | +222.0% |
| Suppliers | 440/4 | €34,610 | €111,446 | +€76,837 | +222.0% |
| Advances received on contracts in progress | 46 | €417,583 | €18,376 | -€399,208 | -95.6% |
| Taxes, remuneration and social security | 45 | €60,512 | €4,413 | -€56,099 | -92.7% |
| Taxes | 450/3 | €60,512 | €4,413 | -€56,099 | -92.7% |
| Other amounts payable | 47/48 | €223,656 | €42,131 | -€181,525 | -81.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €56,500 | €0 | -€56,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,134 | €123,400 | +€51,266 | +71.1% |
| Other operating charges | 640/8 | €8,226 | €33,469 | +€25,243 | +306.9% |
| Non-recurring operating charges | 66A | - | €7,372 | +€7,372 | |
| Gross operating margin | 9900 | €257,181 | €245,045 | -€12,136 | -4.7% |
| Operating profit (loss) | 9901 | €176,821 | €80,804 | -€96,016 | -54.3% |
| Financial income | 75/76B | €5,792 | €133 | -€5,659 | -97.7% |
| Recurring financial income | 75 | €5,792 | €133 | -€5,659 | -97.7% |
| Financial charges | 65/66B | €21,033 | €9,661 | -€11,372 | -54.1% |
| Recurring financial charges | 65 | €19,833 | €9,661 | -€10,172 | -51.3% |
| Non-recurring financial charges | 66B | €1,200 | - | -€1,200 | |
| Profit (loss) for the period before taxes | 9903 | €161,580 | €71,276 | -€90,304 | -55.9% |
| Income taxes | 67/77 | €53,859 | €27,151 | -€26,709 | -49.6% |
| Profit (loss) for the period | 9904 | €107,721 | €44,125 | -€63,595 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €107,721 | €44,125 | -€63,595 | -59.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.