E-PRO DESIGN: 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 DESIGN
Largest movements
- Cash +€59,148
up €59,148 (+175.5%), from €33,701 to €92,849
mainly Receivables within one year (+€40,870) and Net result for the year (+€28,068)
- Receivables within one year -€40,870
down €40,870 (-73.6%), from €55,565 to €14,695
of which Trade receivables: -€41,370
- Tangible fixed assets -€10,509
down €10,509 (-13.0%), from €80,563 to €70,054
of which Leasing and similar rights: -€14,401
- Profit (loss) carried forward +€28,068
up €28,068 (+42.0%), from €66,761 to €94,829
- Debts after one year -€13,245
down €13,245 (-24.4%), from €54,349 to €41,104
- Trade debts -€4,492
down €4,492 (-85.3%), from €5,266 to €774
- Other debts -€2,277
down €2,277 (-70.2%), from €3,244 to €967
- Depreciation +€15,452
up €15,452 (+791.7%), from €1,952 to €17,404
- Gross operating margin +€13,912
up €13,912 (+32.6%), from €42,737 to €56,649
- Taxes +€1,872
up €1,872 (+31.1%), from €6,026 to €7,898
- Other operating charges +€638
up €638 (+101.2%), from €631 to €1,269
- Financial charges -€611
down €611 (-23.3%), from €2,621 to €2,010
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 | €171,956 | €180,550 | +€8,594 | +5.0% |
| Fixed assets | 21/28 | €80,563 | €70,054 | -€10,509 | -13.0% |
| Tangible fixed assets | 22/27 | €80,563 | €70,054 | -€10,509 | -13.0% |
| Plant, machinery and equipment | 23 | €5,959 | €9,605 | +€3,646 | +61.2% |
| Furniture and vehicles | 24 | €3,116 | €3,361 | +€245 | +7.9% |
| Leasing and similar rights | 25 | €71,489 | €57,088 | -€14,401 | -20.1% |
| Current assets | 29/58 | €91,393 | €110,496 | +€19,103 | +20.9% |
| Amounts receivable within one year | 40/41 | €55,565 | €14,695 | -€40,870 | -73.6% |
| Trade receivables | 40 | €55,565 | €14,195 | -€41,370 | -74.5% |
| Other amounts receivable | 41 | - | €500 | +€500 | |
| Cash at bank and in hand | 54/58 | €33,701 | €92,849 | +€59,148 | +175.5% |
| Deferred charges and accrued income | 490/1 | €2,126 | €2,952 | +€826 | +38.8% |
| Total equity and liabilities | 10/49 | €171,956 | €180,550 | +€8,594 | +5.0% |
| Equity | 10/15 | €69,761 | €97,829 | +€28,068 | +40.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,761 | €94,829 | +€28,068 | +42.0% |
| Amounts payable | 17/49 | €102,195 | €82,721 | -€19,474 | -19.1% |
| Amounts payable after more than one year | 17 | €54,349 | €41,104 | -€13,245 | -24.4% |
| Financial debts | 170/4 | €54,349 | €41,104 | -€13,245 | -24.4% |
| Amounts payable within one year | 42/48 | €47,846 | €40,354 | -€7,492 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €12,835 | €13,890 | +€1,055 | +8.2% |
| Trade debts | 44 | €5,266 | €774 | -€4,492 | -85.3% |
| Suppliers | 440/4 | €5,266 | €774 | -€4,492 | -85.3% |
| Taxes, remuneration and social security | 45 | €26,502 | €24,723 | -€1,779 | -6.7% |
| Taxes | 450/3 | €26,502 | €24,709 | -€1,793 | -6.8% |
| Remuneration and social security | 454/9 | - | €14 | +€14 | |
| Other amounts payable | 47/48 | €3,244 | €967 | -€2,277 | -70.2% |
| Accrued charges and deferred income | 492/3 | - | €1,263 | +€1,263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,952 | €17,404 | +€15,452 | +791.7% |
| Other operating charges | 640/8 | €631 | €1,269 | +€638 | +101.2% |
| Non-recurring operating charges | 66A | €9,019 | - | -€9,019 | |
| Gross operating margin | 9900 | €42,737 | €56,649 | +€13,912 | +32.6% |
| Operating profit (loss) | 9901 | €31,135 | €37,976 | +€6,841 | +22.0% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €2,621 | €2,010 | -€611 | -23.3% |
| Recurring financial charges | 65 | €2,621 | €2,010 | -€611 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €28,536 | €35,966 | +€7,430 | +26.0% |
| Income taxes | 67/77 | €6,026 | €7,898 | +€1,872 | +31.1% |
| Profit (loss) for the period | 9904 | €22,510 | €28,068 | +€5,558 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,510 | €28,068 | +€5,558 | +24.7% |
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 7 October 2026 via checked.be.