E-PARTS: 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.
E-PARTS
Largest movements
- Receivables within one year +€51,138
up €51,138 (+44.7%), from €114,350 to €165,488
of which Trade receivables: +€50,820
- Cash -€27,236
down €27,236 (-74.4%), from €36,610 to €9,374
mainly Receivables within one year (-€51,138) and Tax, wage and social debts (-€2,195)
- Reserves +€26,095
up €26,095 (+18.6%), from €139,961 to €166,056
- Tax, wage and social debts -€2,195
down €2,195 (-51.8%), from €4,239 to €2,044
No income-statement line moved by more than 1% of the activity.
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 | €150,960 | €174,862 | +€23,902 | +15.8% |
| Current assets | 29/58 | €150,960 | €174,862 | +€23,902 | +15.8% |
| Amounts receivable within one year | 40/41 | €114,350 | €165,488 | +€51,138 | +44.7% |
| Trade receivables | 40 | €114,345 | €165,165 | +€50,820 | +44.4% |
| Other amounts receivable | 41 | €5 | €323 | +€318 | +6,690% |
| Cash at bank and in hand | 54/58 | €36,610 | €9,374 | -€27,236 | -74.4% |
| Total equity and liabilities | 10/49 | €150,960 | €174,862 | +€23,902 | +15.8% |
| Equity | 10/15 | €146,161 | €172,256 | +€26,095 | +17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €139,961 | €166,056 | +€26,095 | +18.6% |
| Distributable reserves | 133 | €139,961 | €166,056 | +€26,095 | +18.6% |
| Amounts payable | 17/49 | €4,799 | €2,606 | -€2,193 | -45.7% |
| Amounts payable within one year | 42/48 | €4,799 | €2,606 | -€2,193 | -45.7% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €357 | €359 | +€2 | +0.7% |
| Suppliers | 440/4 | €357 | €359 | +€2 | +0.7% |
| Taxes, remuneration and social security | 45 | €4,239 | €2,044 | -€2,195 | -51.8% |
| Taxes | 450/3 | €4,239 | €2,044 | -€2,195 | -51.8% |
| Other amounts payable | 47/48 | €203 | €203 | = | 0.0% |
| Other operating charges | 640/8 | €115 | €126 | +€11 | +9.6% |
| Gross operating margin | 9900 | €38,365 | €38,464 | +€99 | +0.3% |
| Operating profit (loss) | 9901 | €38,250 | €38,338 | +€88 | +0.2% |
| Financial charges | 65/66B | €51 | €66 | +€15 | +30.5% |
| Recurring financial charges | 65 | €51 | €66 | +€15 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €38,200 | €38,272 | +€72 | +0.2% |
| Income taxes | 67/77 | €12,195 | €12,177 | -€18 | -0.1% |
| Profit (loss) for the period | 9904 | €26,005 | €26,095 | +€90 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,005 | €26,095 | +€90 | +0.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.