ELECTRONIC PUBLISHING & TYPESETTING SERVICES: 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.
ELECTRONIC PUBLISHING & TYPESETTING SERVICES
Largest movements
- Tangible fixed assets -€5,989
down €5,989 (-4.9%), from €122,379 to €116,390
of which Land and buildings: -€5,989
- Cash -€3,034
down €3,034 (-20.3%), from €14,960 to €11,926
mainly Investment in fixed assets (net) (-€9,611) and Other debts (-€5,066)
- Other debts -€5,066
down €5,066 (-6.2%), from €81,111 to €76,046
- Profit (loss) carried forward -€2,989
down €2,989 (-10.1%), from €29,484 to €26,495
- Depreciation +€3,263
up €3,263 (+26.4%), from €12,337 to €15,600
- Gross operating margin -€1,977
down €1,977 (-11.6%), from €17,052 to €15,075
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 | €139,858 | €130,835 | -€9,023 | -6.5% |
| Fixed assets | 21/28 | €122,379 | €116,390 | -€5,989 | -4.9% |
| Tangible fixed assets | 22/27 | €122,379 | €116,390 | -€5,989 | -4.9% |
| Land and buildings | 22 | €122,379 | €116,390 | -€5,989 | -4.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €17,480 | €14,446 | -€3,034 | -17.4% |
| Current investments | 50/53 | €20 | €20 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,960 | €11,926 | -€3,034 | -20.3% |
| Deferred charges and accrued income | 490/1 | €2,500 | €2,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €139,858 | €130,835 | -€9,023 | -6.5% |
| Equity | 10/15 | €57,779 | €54,790 | -€2,989 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,695 | €9,695 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €4,860 | €4,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,484 | €26,495 | -€2,989 | -10.1% |
| Amounts payable | 17/49 | €82,079 | €76,046 | -€6,034 | -7.4% |
| Amounts payable within one year | 42/48 | €82,079 | €76,046 | -€6,034 | -7.4% |
| Trade debts | 44 | €968 | - | -€968 | |
| Suppliers | 440/4 | €968 | - | -€968 | |
| Other amounts payable | 47/48 | €81,111 | €76,046 | -€5,066 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,337 | €15,600 | +€3,263 | +26.4% |
| Other operating charges | 640/8 | €2,297 | €2,419 | +€122 | +5.3% |
| Gross operating margin | 9900 | €17,052 | €15,075 | -€1,977 | -11.6% |
| Operating profit (loss) | 9901 | €2,418 | -€2,944 | -€5,362 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,373 | -€2,989 | -€5,362 | |
| Profit (loss) for the period | 9904 | €2,373 | -€2,989 | -€5,362 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,373 | -€2,989 | -€5,362 |
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 5 October 2026 via checked.be.