EFPLUS: 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.
EFPLUS
Largest movements
- Cash +€35,712
up €35,712 (+2509.6%), from €1,423 to €37,135
mainly Trade debts (+€23,741) and Other debts (+€7,072)
- Stocks and contracts +€6,698
new in 2025: €6,698
- Intangible fixed assets -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Receivables within one year -€2,003
down €2,003 (-9.7%), from €20,700 to €18,697
of which Trade receivables: -€2,129
- Trade debts +€23,741
up €23,741 (+2876.3%), from €825 to €24,566
- Other debts +€7,072
up €7,072 (+471.5%), from €1,500 to €8,572
- Profit (loss) carried forward +€6,626
up €6,626 (+27.9%), from -€23,730 to -€17,104
- Gross operating margin +€8,700
up €8,700 (+1378.3%), from €631 to €9,331
- Other operating charges +€100
up €100, from €0 to €100
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 | €24,672 | €62,579 | +€37,907 | +153.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,550 | €50 | -€2,500 | -98.1% |
| Intangible fixed assets | 21 | €2,500 | €0 | -€2,500 | -100.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €22,123 | €62,530 | +€40,407 | +182.7% |
| Stocks and contracts in progress | 3 | - | €6,698 | +€6,698 | |
| Stocks | 30/36 | - | €6,698 | +€6,698 | |
| Amounts receivable within one year | 40/41 | €20,700 | €18,697 | -€2,003 | -9.7% |
| Trade receivables | 40 | €4,116 | €1,987 | -€2,129 | -51.7% |
| Other amounts receivable | 41 | €16,583 | €16,709 | +€126 | +0.8% |
| Cash at bank and in hand | 54/58 | €1,423 | €37,135 | +€35,712 | +2509.6% |
| Total equity and liabilities | 10/49 | €24,672 | €62,579 | +€37,907 | +153.6% |
| Equity | 10/15 | €22,124 | €28,750 | +€6,626 | +29.9% |
| Contributions | 10/11 | €18,080 | €18,080 | = | 0.0% |
| Reserves | 13 | €27,773 | €27,773 | = | 0.0% |
| Distributable reserves | 133 | €27,773 | €27,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,730 | -€17,104 | +€6,626 | +27.9% |
| Amounts payable | 17/49 | €2,548 | €33,830 | +€31,281 | +1227.5% |
| Amounts payable within one year | 42/48 | €2,548 | €33,830 | +€31,281 | +1227.5% |
| Trade debts | 44 | €825 | €24,566 | +€23,741 | +2876.3% |
| Suppliers | 440/4 | €825 | €24,566 | +€23,741 | +2876.3% |
| Taxes, remuneration and social security | 45 | €223 | €691 | +€469 | +210.1% |
| Taxes | 450/3 | €223 | €691 | +€469 | +210.1% |
| Other amounts payable | 47/48 | €1,500 | €8,572 | +€7,072 | +471.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,500 | €2,500 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €100 | +€100 | |
| Gross operating margin | 9900 | €631 | €9,331 | +€8,700 | +1378.3% |
| Operating profit (loss) | 9901 | -€1,869 | €6,731 | +€8,600 | |
| Financial charges | 65/66B | €161 | €106 | -€55 | -34.4% |
| Recurring financial charges | 65 | €161 | €106 | -€55 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,030 | €6,626 | +€8,655 | |
| Profit (loss) for the period | 9904 | -€2,030 | €6,626 | +€8,655 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,030 | €6,626 | +€8,655 |
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 29 September 2026 via checked.be.