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 -€94,803
down €94,803 (-54.3%), from €174,462 to €79,659
mainly Other debts (-€56,876) and Contributions, distributions and other (-€50,000)
- Receivables within one year -€23,170
down €23,170 (-87.4%), from €26,502 to €3,332
of which Trade receivables: -€22,858
- Other debts -€56,876
down €56,876 (-86.7%), from €65,586 to €8,710
- Profit (loss) carried forward -€50,000
down €50,000 (-81.5%), from €61,354 to €11,354
- Reserves +€40,008
new in 2025: €40,008
- Tax, wage and social debts -€39,838
down €39,838 (-92.6%), from €43,032 to €3,194
- Trade debts -€11,766
no longer reported in 2025 (was €11,766)
- Gross operating margin -€62,207
down €62,207 (-52.7%), from €118,097 to €55,890
- Taxes -€17,183
down €17,183 (-53.9%), from €31,897 to €14,714
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.
Cash bridge derived
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 | €201,738 | €83,267 | -€118,472 | -58.7% |
| Fixed assets | 21/28 | €774 | €275 | -€499 | -64.4% |
| Tangible fixed assets | 22/27 | €774 | €275 | -€499 | -64.4% |
| Furniture and vehicles | 24 | €774 | €275 | -€499 | -64.4% |
| Current assets | 29/58 | €200,964 | €82,991 | -€117,973 | -58.7% |
| Amounts receivable within one year | 40/41 | €26,502 | €3,332 | -€23,170 | -87.4% |
| Trade receivables | 40 | €22,858 | - | -€22,858 | |
| Other amounts receivable | 41 | €3,644 | €3,332 | -€312 | -8.6% |
| Cash at bank and in hand | 54/58 | €174,462 | €79,659 | -€94,803 | -54.3% |
| Total equity and liabilities | 10/49 | €201,738 | €83,267 | -€118,472 | -58.7% |
| Equity | 10/15 | €81,354 | €71,362 | -€9,992 | -12.3% |
| 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 | - | €40,008 | +€40,008 | |
| Distributable reserves | 133 | - | €40,008 | +€40,008 | |
| Profit (loss) carried forward | 14 | €61,354 | €11,354 | -€50,000 | -81.5% |
| Amounts payable | 17/49 | €120,384 | €11,904 | -€108,480 | -90.1% |
| Amounts payable within one year | 42/48 | €120,384 | €11,904 | -€108,480 | -90.1% |
| Trade debts | 44 | €11,766 | - | -€11,766 | |
| Suppliers | 440/4 | €11,766 | - | -€11,766 | |
| Taxes, remuneration and social security | 45 | €43,032 | €3,194 | -€39,838 | -92.6% |
| Taxes | 450/3 | €43,032 | €3,194 | -€39,838 | -92.6% |
| Other amounts payable | 47/48 | €65,586 | €8,710 | -€56,876 | -86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €796 | €499 | -€297 | -37.3% |
| Other operating charges | 640/8 | €424 | €516 | +€92 | +21.6% |
| Gross operating margin | 9900 | €118,097 | €55,890 | -€62,207 | -52.7% |
| Operating profit (loss) | 9901 | €116,877 | €54,876 | -€62,001 | -53.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €217 | €153 | -€64 | -29.4% |
| Recurring financial charges | 65 | €217 | €153 | -€64 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €116,660 | €54,722 | -€61,938 | -53.1% |
| Income taxes | 67/77 | €31,897 | €14,714 | -€17,183 | -53.9% |
| Profit (loss) for the period | 9904 | €84,763 | €40,008 | -€44,755 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,763 | €40,008 | -€44,755 | -52.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.