ECREPONT SAD: 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.
ECREPONT SAD
Largest movements
- Receivables within one year +€15,367
up €15,367 (+86.0%), from €17,870 to €33,237
- Tangible fixed assets -€6,616
down €6,616 (-73.3%), from €9,023 to €2,408
of which Leasing and similar rights: -€6,023
- Cash +€3,478
up €3,478 (+208.6%), from €1,667 to €5,146
mainly Other debts (+€17,062) and Net result for the year (+€13,523)
- Deferred charges and accrued income +€719
up €719 (+92.9%), from €774 to €1,494
- Other debts +€17,062
new in 2025: €17,062
- Tax, wage and social debts +€12,037
up €12,037 (+184.4%), from €6,526 to €18,563
- Profit (loss) carried forward -€7,285
down €7,285 (-100.0%), from €7,285 to €0
- Current portion of long-term debt -€3,483
down €3,483 (-56.3%), from €6,183 to €2,700
- Debts after one year -€2,915
no longer reported in 2025 (was €2,915)
- Gross operating margin +€8,896
up €8,896 (+43.0%), from €20,708 to €29,604
- Other operating charges +€1,321
up €1,321 (+209.9%), from €629 to €1,950
- Depreciation -€1,044
down €1,044 (-13.6%), from €7,659 to €6,616
- Financial income +€717
up €717 (+103.8%), from €690 to €1,407
- Taxes +€615
up €615 (+7.6%), from €8,098 to €8,712
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 | €29,335 | €42,284 | +€12,949 | +44.1% |
| Fixed assets | 21/28 | €9,023 | €2,408 | -€6,616 | -73.3% |
| Tangible fixed assets | 22/27 | €9,023 | €2,408 | -€6,616 | -73.3% |
| Plant, machinery and equipment | 23 | €150 | €7 | -€143 | -95.4% |
| Furniture and vehicles | 24 | €735 | €285 | -€450 | -61.2% |
| Leasing and similar rights | 25 | €8,139 | €2,116 | -€6,023 | -74.0% |
| Current assets | 29/58 | €20,311 | €39,876 | +€19,565 | +96.3% |
| Amounts receivable within one year | 40/41 | €17,870 | €33,237 | +€15,367 | +86.0% |
| Other amounts receivable | 41 | €17,870 | €33,237 | +€15,367 | +86.0% |
| Cash at bank and in hand | 54/58 | €1,667 | €5,146 | +€3,478 | +208.6% |
| Deferred charges and accrued income | 490/1 | €774 | €1,494 | +€719 | +92.9% |
| Total equity and liabilities | 10/49 | €29,335 | €42,284 | +€12,949 | +44.1% |
| Equity | 10/15 | €9,285 | €2,000 | -€7,285 | -78.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,285 | €0 | -€7,285 | -100.0% |
| Amounts payable | 17/49 | €20,050 | €40,284 | +€20,233 | +100.9% |
| Amounts payable after more than one year | 17 | €2,915 | - | -€2,915 | |
| Financial debts | 170/4 | €2,915 | - | -€2,915 | |
| Amounts payable within one year | 42/48 | €17,135 | €40,034 | +€22,899 | +133.6% |
| Current portion of amounts payable after more than one year | 42 | €6,183 | €2,700 | -€3,483 | -56.3% |
| Trade debts | 44 | €4,426 | €1,709 | -€2,717 | -61.4% |
| Suppliers | 440/4 | €4,426 | €1,709 | -€2,717 | -61.4% |
| Taxes, remuneration and social security | 45 | €6,526 | €18,563 | +€12,037 | +184.4% |
| Taxes | 450/3 | €6,526 | €18,563 | +€12,037 | +184.4% |
| Other amounts payable | 47/48 | - | €17,062 | +€17,062 | |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,659 | €6,616 | -€1,044 | -13.6% |
| Other operating charges | 640/8 | €629 | €1,950 | +€1,321 | +209.9% |
| Gross operating margin | 9900 | €20,708 | €29,604 | +€8,896 | +43.0% |
| Operating profit (loss) | 9901 | €12,420 | €21,038 | +€8,618 | +69.4% |
| Financial income | 75/76B | €690 | €1,407 | +€717 | +103.8% |
| Recurring financial income | 75 | €690 | €1,407 | +€717 | +103.8% |
| Financial charges | 65/66B | €352 | €209 | -€143 | -40.6% |
| Recurring financial charges | 65 | €352 | €209 | -€143 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €12,758 | €22,235 | +€9,478 | +74.3% |
| Income taxes | 67/77 | €8,098 | €8,712 | +€615 | +7.6% |
| Profit (loss) for the period | 9904 | €4,660 | €13,523 | +€8,863 | +190.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,660 | €13,523 | +€8,863 | +190.2% |
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 8 October 2026 via checked.be.