E-PRO: 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.
E-PRO
Largest movements
- Cash +€6,919
up €6,919, from €0 to €6,919
mainly Trade debts (+€6,630) and Net result for the year (+€2,824)
- Receivables within one year -€2,166
down €2,166 (-2.7%), from €80,072 to €77,906
of which Trade receivables: -€2,403
- Trade debts +€6,630
up €6,630 (+15.4%), from €43,171 to €49,801
- Tax, wage and social debts -€4,393
down €4,393 (-73.5%), from €5,978 to €1,585
of which Taxes: -€4,852
- Profit (loss) carried forward +€2,824
up €2,824 (+11.9%), from €23,808 to €26,631
- Gross operating margin -€5,093
down €5,093 (-23.0%), from €22,117 to €17,024
- Financial charges +€4,557
up €4,557 (+437.9%), from €1,041 to €5,598
- Taxes -€3,328
down €3,328 (-75.8%), from €4,388 to €1,060
- Staff costs +€2,185
up €2,185 (+39.4%), from €5,552 to €7,737
- Financial income -€891
down €891 (-48.7%), from €1,831 to €940
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,360 | €100,300 | +€4,940 | +5.2% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €95,360 | €100,300 | +€4,940 | +5.2% |
| Stocks and contracts in progress | 3 | €15,000 | €15,000 | = | 0.0% |
| Stocks | 30/36 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €80,072 | €77,906 | -€2,166 | -2.7% |
| Trade receivables | 40 | €77,189 | €74,787 | -€2,403 | -3.1% |
| Other amounts receivable | 41 | €2,882 | €3,119 | +€237 | +8.2% |
| Cash at bank and in hand | 54/58 | €0 | €6,919 | +€6,919 | |
| Deferred charges and accrued income | 490/1 | €289 | €476 | +€187 | +64.8% |
| Total equity and liabilities | 10/49 | €95,360 | €100,300 | +€4,940 | +5.2% |
| Equity | 10/15 | €45,808 | €48,631 | +€2,824 | +6.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,808 | €26,631 | +€2,824 | +11.9% |
| Amounts payable | 17/49 | €49,553 | €51,669 | +€2,116 | +4.3% |
| Amounts payable within one year | 42/48 | €49,553 | €51,669 | +€2,116 | +4.3% |
| Financial debts | 43 | €273 | €0 | -€273 | -100.0% |
| Credit institutions | 430/8 | €273 | €0 | -€273 | -100.0% |
| Trade debts | 44 | €43,171 | €49,801 | +€6,630 | +15.4% |
| Suppliers | 440/4 | €43,171 | €49,801 | +€6,630 | +15.4% |
| Taxes, remuneration and social security | 45 | €5,978 | €1,585 | -€4,393 | -73.5% |
| Taxes | 450/3 | €5,912 | €1,060 | -€4,852 | -82.1% |
| Remuneration and social security | 454/9 | €65 | €525 | +€459 | +702.8% |
| Other amounts payable | 47/48 | €131 | €283 | +€152 | +116.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €5,552 | €7,737 | +€2,185 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2 | €0 | -€2 | -100.0% |
| Other operating charges | 640/8 | €1,000 | €745 | -€255 | -25.5% |
| Gross operating margin | 9900 | €22,117 | €17,024 | -€5,093 | -23.0% |
| Operating profit (loss) | 9901 | €15,563 | €8,542 | -€7,022 | -45.1% |
| Financial income | 75/76B | €1,831 | €940 | -€891 | -48.7% |
| Recurring financial income | 75 | €1,831 | €940 | -€891 | -48.7% |
| Financial charges | 65/66B | €1,041 | €5,598 | +€4,557 | +437.9% |
| Recurring financial charges | 65 | €1,041 | €5,598 | +€4,557 | +437.9% |
| Profit (loss) for the period before taxes | 9903 | €16,354 | €3,884 | -€12,470 | -76.3% |
| Income taxes | 67/77 | €4,388 | €1,060 | -€3,328 | -75.8% |
| Profit (loss) for the period | 9904 | €11,965 | €2,824 | -€9,142 | -76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,965 | €2,824 | -€9,142 | -76.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.