EBEN & ASSOCIATE: 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.
EBEN & ASSOCIATE
Largest movements
- Receivables within one year +€8,802
up €8,802 (+47.5%), from €18,531 to €27,333
of which Trade receivables: +€14,983
- Tangible fixed assets -€8,606
down €8,606 (-6.2%), from €139,599 to €130,993
- Cash +€4,708
up €4,708 (+581%), from €810 to €5,518
mainly Net result for the year (+€14,389) and Depreciation (+€8,606)
- Reserves +€14,389
up €14,389 (+39.2%), from €36,732 to €51,120
- Debts after one year -€7,082
down €7,082 (-10.6%), from €66,840 to €59,758
- Trade debts -€6,294
down €6,294 (-54.9%), from €11,468 to €5,174
- Tax, wage and social debts +€2,163
up €2,163 (+24.7%), from €8,769 to €10,932
- Gross operating margin +€35,047
up €35,047, from -€3,729 to €31,318
- Taxes +€5,370
up €5,370 (+2,490%), from €216 to €5,585
- Financial charges -€538
down €538 (-25.1%), from €2,146 to €1,608
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 | €160,055 | €164,587 | +€4,532 | +2.8% |
| Fixed assets | 21/28 | €139,599 | €130,993 | -€8,606 | -6.2% |
| Tangible fixed assets | 22/27 | €139,599 | €130,993 | -€8,606 | -6.2% |
| Land and buildings | 22 | €125,438 | €121,230 | -€4,208 | -3.4% |
| Plant, machinery and equipment | 23 | €6,952 | €4,685 | -€2,266 | -32.6% |
| Furniture and vehicles | 24 | €7,210 | €5,078 | -€2,133 | -29.6% |
| Current assets | 29/58 | €20,455 | €33,594 | +€13,139 | +64.2% |
| Amounts receivable within one year | 40/41 | €18,531 | €27,333 | +€8,802 | +47.5% |
| Trade receivables | 40 | €1,842 | €16,825 | +€14,983 | +813% |
| Other amounts receivable | 41 | €16,689 | €10,508 | -€6,181 | -37.0% |
| Cash at bank and in hand | 54/58 | €810 | €5,518 | +€4,708 | +581% |
| Deferred charges and accrued income | 490/1 | €1,114 | €743 | -€371 | -33.3% |
| Total equity and liabilities | 10/49 | €160,055 | €164,587 | +€4,532 | +2.8% |
| Equity | 10/15 | €41,732 | €56,120 | +€14,389 | +34.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,732 | €51,120 | +€14,389 | +39.2% |
| Distributable reserves | 133 | €36,732 | €51,120 | +€14,389 | +39.2% |
| Amounts payable | 17/49 | €118,323 | €108,467 | -€9,856 | -8.3% |
| Amounts payable after more than one year | 17 | €66,840 | €59,758 | -€7,082 | -10.6% |
| Financial debts | 170/4 | €66,840 | €59,758 | -€7,082 | -10.6% |
| Amounts payable within one year | 42/48 | €51,483 | €48,683 | -€2,800 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €6,965 | €7,082 | +€117 | +1.7% |
| Trade debts | 44 | €11,468 | €5,174 | -€6,294 | -54.9% |
| Suppliers | 440/4 | €11,468 | €5,174 | -€6,294 | -54.9% |
| Advances received on contracts in progress | 46 | €4,167 | €5,381 | +€1,214 | +29.1% |
| Taxes, remuneration and social security | 45 | €8,769 | €10,932 | +€2,163 | +24.7% |
| Taxes | 450/3 | €8,769 | €10,932 | +€2,163 | +24.7% |
| Other amounts payable | 47/48 | €20,114 | €20,114 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €26 | +€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,866 | €8,606 | -€260 | -2.9% |
| Other operating charges | 640/8 | €1,747 | €1,457 | -€290 | -16.6% |
| Gross operating margin | 9900 | -€3,729 | €31,318 | +€35,047 | |
| Operating profit (loss) | 9901 | -€14,343 | €21,254 | +€35,597 | |
| Financial income | 75/76B | €282 | €328 | +€46 | +16.2% |
| Recurring financial income | 75 | €282 | €328 | +€46 | +16.2% |
| Financial charges | 65/66B | €2,146 | €1,608 | -€538 | -25.1% |
| Recurring financial charges | 65 | €2,146 | €1,608 | -€538 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,207 | €19,974 | +€36,181 | |
| Income taxes | 67/77 | €216 | €5,585 | +€5,370 | +2,490% |
| Profit (loss) for the period | 9904 | -€16,423 | €14,389 | +€30,811 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,423 | €14,389 | +€30,811 |
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 22 October 2026 via checked.be.