EBA TECHNICS: 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.
EBA TECHNICS
Largest movements
- Tangible fixed assets -€53,015
down €53,015 (-41.2%), from €128,558 to €75,543
of which Furniture and vehicles: -€29,525
- Receivables within one year +€29,305
up €29,305 (+127%), from €23,069 to €52,374
of which Trade receivables: +€28,567
- Cash -€5,837
down €5,837 (-30.5%), from €19,114 to €13,277
mainly Receivables within one year (-€29,305) and Debts after one year (-€16,721)
- Deferred charges and accrued income -€3,861
no longer reported in 2025 (was €3,861)
- Debts after one year -€16,721
down €16,721 (-21.4%), from €77,986 to €61,265
- Tax, wage and social debts -€12,463
down €12,463 (-81.7%), from €15,261 to €2,798
- Profit (loss) carried forward -€8,040
down €8,040, from €5,953 to -€2,087
- Staff costs +€26,281
up €26,281 (+124%), from €21,110 to €47,391
- Gross operating margin +€17,421
up €17,421 (+32.4%), from €53,815 to €71,236
- Depreciation +€4,085
up €4,085 (+21.1%), from €19,406 to €23,491
- Other operating charges -€1,533
down €1,533 (-30.3%), from €5,053 to €3,520
- Taxes -€1,508
down €1,508 (-82.2%), from €1,834 to €327
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 | €174,692 | €141,284 | -€33,408 | -19.1% |
| Fixed assets | 21/28 | €128,648 | €75,633 | -€53,015 | -41.2% |
| Tangible fixed assets | 22/27 | €128,558 | €75,543 | -€53,015 | -41.2% |
| Furniture and vehicles | 24 | €29,525 | - | -€29,525 | |
| Leasing and similar rights | 25 | €99,033 | €75,543 | -€23,491 | -23.7% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €46,044 | €65,651 | +€19,607 | +42.6% |
| Amounts receivable within one year | 40/41 | €23,069 | €52,374 | +€29,305 | +127% |
| Trade receivables | 40 | - | €28,567 | +€28,567 | |
| Other amounts receivable | 41 | €23,069 | €23,807 | +€738 | +3.2% |
| Cash at bank and in hand | 54/58 | €19,114 | €13,277 | -€5,837 | -30.5% |
| Deferred charges and accrued income | 490/1 | €3,861 | - | -€3,861 | |
| Total equity and liabilities | 10/49 | €174,692 | €141,284 | -€33,408 | -19.1% |
| Equity | 10/15 | €42,453 | €34,413 | -€8,040 | -18.9% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €23,900 | €23,900 | = | 0.0% |
| Distributable reserves | 133 | €23,900 | €23,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,953 | -€2,087 | -€8,040 | |
| Amounts payable | 17/49 | €132,239 | €106,871 | -€25,367 | -19.2% |
| Amounts payable after more than one year | 17 | €77,986 | €61,265 | -€16,721 | -21.4% |
| Financial debts | 170/4 | €77,986 | €61,265 | -€16,721 | -21.4% |
| Amounts payable within one year | 42/48 | €50,815 | €40,876 | -€9,940 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €15,869 | €16,721 | +€852 | +5.4% |
| Trade debts | 44 | €19,685 | €21,356 | +€1,671 | +8.5% |
| Suppliers | 440/4 | €19,685 | €21,356 | +€1,671 | +8.5% |
| Taxes, remuneration and social security | 45 | €15,261 | €2,798 | -€12,463 | -81.7% |
| Taxes | 450/3 | €15,261 | €2,798 | -€12,463 | -81.7% |
| Accrued charges and deferred income | 492/3 | €3,437 | €4,730 | +€1,293 | +37.6% |
| Non-recurring operating income | 76A | €2,982 | €475 | -€2,506 | -84.1% |
| Remuneration, social security and pensions | 62 | €21,110 | €47,391 | +€26,281 | +124% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,406 | €23,491 | +€4,085 | +21.1% |
| Other operating charges | 640/8 | €5,053 | €3,520 | -€1,533 | -30.3% |
| Non-recurring operating charges | 66A | €758 | - | -€758 | |
| Gross operating margin | 9900 | €53,815 | €71,236 | +€17,421 | +32.4% |
| Operating profit (loss) | 9901 | €7,489 | -€3,165 | -€10,654 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -97.9% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -97.9% |
| Financial charges | 65/66B | €5,114 | €4,549 | -€565 | -11.1% |
| Recurring financial charges | 65 | €5,114 | €4,549 | -€565 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €2,380 | -€7,714 | -€10,094 | |
| Income taxes | 67/77 | €1,834 | €327 | -€1,508 | -82.2% |
| Profit (loss) for the period | 9904 | €546 | -€8,040 | -€8,587 | |
| Profit (loss) for the period to be appropriated | 9905 | €546 | -€8,040 | -€8,587 |
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 30 October 2026 via checked.be.