EFE 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.
EFE PRO
Largest movements
- Cash +€15,674
new in 2025: €15,674
mainly Other debts (+€18,309) and Net result for the year (+€10,868)
- Receivables within one year +€12,822
up €12,822 (+81.1%), from €15,808 to €28,630
of which Trade receivables: +€12,227
- Tangible fixed assets +€9,456
up €9,456 (+917.9%), from €1,030 to €10,487
of which Furniture and vehicles: +€9,497
- Stocks and contracts +€5,122
new in 2025: €5,122
- Other debts +€18,309
up €18,309 (+191.2%), from €9,575 to €27,883
- Profit (loss) carried forward +€10,868
up €10,868 (+208.2%), from €5,219 to €16,087
- Tax, wage and social debts +€9,022
up €9,022 (+637.0%), from €1,416 to €10,438
of which Remuneration and social security: +€7,400
- Contributions +€5,000
new in 2025: €5,000
- Gross operating margin +€10,340
up €10,340 (+144.9%), from €7,133 to €17,473
- Depreciation +€3,225
up €3,225 (+3708.5%), from €87 to €3,312
- Taxes +€1,622
up €1,622 (+114.5%), from €1,416 to €3,038
- Financial income +€200
new in 2025: €200
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 | €16,838 | €59,973 | +€43,135 | +256.2% |
| Fixed assets | 21/28 | €1,030 | €10,487 | +€9,456 | +917.9% |
| Tangible fixed assets | 22/27 | €1,030 | €10,487 | +€9,456 | +917.9% |
| Plant, machinery and equipment | 23 | €164 | €123 | -€41 | -25.0% |
| Furniture and vehicles | 24 | €866 | €10,364 | +€9,497 | +1096.1% |
| Current assets | 29/58 | €15,808 | €49,486 | +€33,679 | +213.1% |
| Stocks and contracts in progress | 3 | - | €5,122 | +€5,122 | |
| Stocks | 30/36 | - | €5,122 | +€5,122 | |
| Amounts receivable within one year | 40/41 | €15,808 | €28,630 | +€12,822 | +81.1% |
| Trade receivables | 40 | €14,500 | €26,727 | +€12,227 | +84.3% |
| Other amounts receivable | 41 | €1,308 | €1,903 | +€595 | +45.5% |
| Cash at bank and in hand | 54/58 | - | €15,674 | +€15,674 | |
| Deferred charges and accrued income | 490/1 | - | €61 | +€61 | |
| Total equity and liabilities | 10/49 | €16,838 | €59,973 | +€43,135 | +256.2% |
| Equity | 10/15 | €5,219 | €21,087 | +€15,868 | +304.0% |
| Contributions | 10/11 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €5,219 | €16,087 | +€10,868 | +208.2% |
| Amounts payable | 17/49 | €11,619 | €38,886 | +€27,267 | +234.7% |
| Amounts payable within one year | 42/48 | €11,619 | €38,886 | +€27,267 | +234.7% |
| Trade debts | 44 | €628 | €564 | -€64 | -10.2% |
| Suppliers | 440/4 | €628 | €564 | -€64 | -10.2% |
| Taxes, remuneration and social security | 45 | €1,416 | €10,438 | +€9,022 | +637.0% |
| Taxes | 450/3 | €1,416 | €3,038 | +€1,622 | +114.5% |
| Remuneration and social security | 454/9 | - | €7,400 | +€7,400 | |
| Other amounts payable | 47/48 | €9,575 | €27,883 | +€18,309 | +191.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87 | €3,312 | +€3,225 | +3708.5% |
| Other operating charges | 640/8 | €411 | €348 | -€63 | -15.4% |
| Gross operating margin | 9900 | €7,133 | €17,473 | +€10,340 | +144.9% |
| Operating profit (loss) | 9901 | €6,635 | €13,814 | +€7,178 | +108.2% |
| Financial income | 75/76B | - | €200 | +€200 | |
| Recurring financial income | 75 | - | €200 | +€200 | |
| Financial charges | 65/66B | - | €108 | +€108 | |
| Recurring financial charges | 65 | - | €108 | +€108 | |
| Profit (loss) for the period before taxes | 9903 | €6,635 | €13,907 | +€7,271 | +109.6% |
| Income taxes | 67/77 | €1,416 | €3,038 | +€1,622 | +114.5% |
| Profit (loss) for the period | 9904 | €5,219 | €10,868 | +€5,649 | +108.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,219 | €10,868 | +€5,649 | +108.2% |
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 1 October 2026 via checked.be.