EZBAT: what changed
Two fiscal 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.
EZBAT
Largest movements
- Receivables within one year +€40,964
up €40,964 (+520.4%), from €7,872 to €48,835
of which Trade receivables: +€39,456
- Deferred charges and accrued income +€13,763
up €13,763 (+3981.5%), from €346 to €14,108
- Cash +€7,377
up €7,377 (+197.5%), from €3,735 to €11,112
mainly Net result for the year (+€31,811) and Current portion of long-term debt (+€21,242)
- Tangible fixed assets +€2,858
up €2,858 (+17.5%), from €16,301 to €19,159
of which Furniture and vehicles: +€3,408
- Financial fixed assets +€2,850
new in 2025: €2,850
- Profit (loss) carried forward +€31,811
up €31,811 (+259.9%), from €12,240 to €44,051
- Current portion of long-term debt +€21,242
up €21,242, from €0 to €21,242
- Trade debts +€18,564
up €18,564 (+4477.2%), from €415 to €18,979
- Tax, wage and social debts -€2,491
down €2,491 (-60.0%), from €4,155 to €1,664
of which Taxes: -€1,491
- Gross operating margin +€68,385
up €68,385 (+654.2%), from €10,453 to €78,838
- Staff costs +€23,578
new in 2025: €23,578
- Taxes +€11,887
up €11,887 (+638.1%), from €1,863 to €13,750
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.
Cash bridge derived
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 | €28,254 | €96,065 | +€67,811 | +240.0% |
| Fixed assets | 21/28 | €16,301 | €22,009 | +€5,708 | +35.0% |
| Tangible fixed assets | 22/27 | €16,301 | €19,159 | +€2,858 | +17.5% |
| Plant, machinery and equipment | 23 | €4,495 | €3,945 | -€550 | -12.2% |
| Furniture and vehicles | 24 | €11,806 | €15,214 | +€3,408 | +28.9% |
| Financial fixed assets | 28 | - | €2,850 | +€2,850 | |
| Current assets | 29/58 | €11,953 | €74,056 | +€62,103 | +519.6% |
| Amounts receivable within one year | 40/41 | €7,872 | €48,835 | +€40,964 | +520.4% |
| Trade receivables | 40 | €7,605 | €47,060 | +€39,456 | +518.8% |
| Other amounts receivable | 41 | €267 | €1,775 | +€1,508 | +564.7% |
| Cash at bank and in hand | 54/58 | €3,735 | €11,112 | +€7,377 | +197.5% |
| Deferred charges and accrued income | 490/1 | €346 | €14,108 | +€13,763 | +3981.5% |
| Total equity and liabilities | 10/49 | €28,254 | €96,065 | +€67,811 | +240.0% |
| Equity | 10/15 | €19,740 | €51,551 | +€31,811 | +161.1% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,240 | €44,051 | +€31,811 | +259.9% |
| Amounts payable | 17/49 | €8,514 | €44,514 | +€36,000 | +422.8% |
| Amounts payable after more than one year | 17 | €3,061 | €2,416 | -€645 | -21.1% |
| Financial debts | 170/4 | €3,061 | €2,416 | -€645 | -21.1% |
| Amounts payable within one year | 42/48 | €5,453 | €42,098 | +€36,645 | +672.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | €21,242 | +€21,242 | |
| Trade debts | 44 | €415 | €18,979 | +€18,564 | +4477.2% |
| Suppliers | 440/4 | €415 | €18,979 | +€18,564 | +4477.2% |
| Taxes, remuneration and social security | 45 | €4,155 | €1,664 | -€2,491 | -60.0% |
| Taxes | 450/3 | €1,655 | €164 | -€1,491 | -90.1% |
| Remuneration and social security | 454/9 | €2,500 | €1,500 | -€1,000 | -40.0% |
| Other amounts payable | 47/48 | €883 | €212 | -€670 | -75.9% |
| Remuneration, social security and pensions | 62 | - | €23,578 | +€23,578 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,246 | €8,254 | +€8 | +0.1% |
| Other operating charges | 640/8 | €1,708 | €1,175 | -€533 | -31.2% |
| Gross operating margin | 9900 | €10,453 | €78,838 | +€68,385 | +654.2% |
| Operating profit (loss) | 9901 | €499 | €45,831 | +€45,332 | +9084.6% |
| Financial income | 75/76B | €2 | €20 | +€18 | +755.1% |
| Recurring financial income | 75 | €2 | €20 | +€18 | +755.1% |
| Financial charges | 65/66B | €173 | €290 | +€117 | +67.3% |
| Recurring financial charges | 65 | €173 | €290 | +€117 | +67.3% |
| Profit (loss) for the period before taxes | 9903 | €328 | €45,561 | +€45,233 | +13794.8% |
| Income taxes | 67/77 | €1,863 | €13,750 | +€11,887 | +638.1% |
| Profit (loss) for the period | 9904 | -€1,535 | €31,811 | +€33,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,535 | €31,811 | +€33,346 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.