Passion d'Ebène: 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.
Passion d'Ebène
Largest movements
- Tangible fixed assets -€8,180
down €8,180 (-40.4%), from €20,269 to €12,090
of which Furniture and vehicles: -€5,776
- Stocks and contracts -€6,000
down €6,000 (-60.0%), from €10,000 to €4,000
- Receivables within one year +€4,890
up €4,890 (+40.0%), from €12,215 to €17,104
of which Trade receivables: +€7,153
- Cash +€3,099
up €3,099 (+76.7%), from €4,040 to €7,139
mainly Depreciation (+€8,180) and Stocks and contracts (+€6,000)
- Profit (loss) carried forward -€2,856
down €2,856, from €445 to -€2,410
- Trade debts -€1,444
down €1,444 (-24.1%), from €5,989 to €4,546
- Tax, wage and social debts -€1,325
no longer reported in 2025 (was €1,325)
- Other debts -€567
down €567 (-3.4%), from €16,764 to €16,197
- Gross operating margin +€6,418
up €6,418 (+101%), from €6,356 to €12,774
- Depreciation -€6,262
down €6,262 (-43.4%), from €14,442 to €8,180
- Taxes +€5,255
up €5,255 (+964%), from €545 to €5,800
- Other operating charges -€148
down €148 (-10.1%), from €1,471 to €1,323
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 | €46,524 | €40,333 | -€6,192 | -13.3% |
| Fixed assets | 21/28 | €20,269 | €12,090 | -€8,180 | -40.4% |
| Tangible fixed assets | 22/27 | €20,269 | €12,090 | -€8,180 | -40.4% |
| Plant, machinery and equipment | 23 | €8,329 | €5,925 | -€2,404 | -28.9% |
| Furniture and vehicles | 24 | €11,940 | €6,164 | -€5,776 | -48.4% |
| Current assets | 29/58 | €26,255 | €28,243 | +€1,988 | +7.6% |
| Stocks and contracts in progress | 3 | €10,000 | €4,000 | -€6,000 | -60.0% |
| Stocks | 30/36 | €10,000 | €4,000 | -€6,000 | -60.0% |
| Amounts receivable within one year | 40/41 | €12,215 | €17,104 | +€4,890 | +40.0% |
| Trade receivables | 40 | €7,420 | €14,573 | +€7,153 | +96.4% |
| Other amounts receivable | 41 | €4,795 | €2,531 | -€2,264 | -47.2% |
| Cash at bank and in hand | 54/58 | €4,040 | €7,139 | +€3,099 | +76.7% |
| Total equity and liabilities | 10/49 | €46,524 | €40,333 | -€6,192 | -13.3% |
| Equity | 10/15 | €22,445 | €19,590 | -€2,856 | -12.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €445 | -€2,410 | -€2,856 | |
| Amounts payable | 17/49 | €24,079 | €20,743 | -€3,336 | -13.9% |
| Amounts payable within one year | 42/48 | €24,079 | €20,743 | -€3,336 | -13.9% |
| Trade debts | 44 | €5,989 | €4,546 | -€1,444 | -24.1% |
| Suppliers | 440/4 | €5,989 | €4,546 | -€1,444 | -24.1% |
| Taxes, remuneration and social security | 45 | €1,325 | - | -€1,325 | |
| Remuneration and social security | 454/9 | €1,325 | - | -€1,325 | |
| Other amounts payable | 47/48 | €16,764 | €16,197 | -€567 | -3.4% |
| Remuneration, social security and pensions | 62 | €115 | - | -€115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,442 | €8,180 | -€6,262 | -43.4% |
| Other operating charges | 640/8 | €1,471 | €1,323 | -€148 | -10.1% |
| Non-recurring operating charges | 66A | €2,348 | - | -€2,348 | |
| Gross operating margin | 9900 | €6,356 | €12,774 | +€6,418 | +101% |
| Operating profit (loss) | 9901 | -€12,020 | €3,272 | +€15,292 | |
| Financial charges | 65/66B | €300 | €328 | +€28 | +9.3% |
| Recurring financial charges | 65 | €300 | €328 | +€28 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,320 | €2,944 | +€15,264 | |
| Income taxes | 67/77 | €545 | €5,800 | +€5,255 | +964% |
| Profit (loss) for the period | 9904 | -€12,865 | -€2,856 | +€10,009 | +77.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,865 | -€2,856 | +€10,009 | +77.8% |
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 26 October 2026 via checked.be.