ELPRESS BELGIUM: what changed
Two financial 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.
ELPRESS BELGIUM
Largest movements
- Cash +€62,614
up €62,614 (+1,876%), from €3,337 to €65,951
mainly Other debts (+€113,072) and Net result for the year (+€45,353)
- Receivables within one year -€16,381
down €16,381 (-8.2%), from €199,389 to €183,007
of which Trade receivables: -€15,522
- Deferred charges and accrued income +€3,005
up €3,005 (+40.4%), from €7,439 to €10,444
- Other debts +€113,072
new in 2025: €113,072
- Profit (loss) carried forward -€65,859
no longer reported in 2025 (was €65,859)
- Trade debts +€3,413
up €3,413 (+16.1%), from €21,213 to €24,626
- Staff costs -€41,895
down €41,895 (-11.6%), from €360,904 to €319,009
- Gross operating margin -€39,268
down €39,268 (-9.1%), from €432,308 to €393,040
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.
Derived cash bridge
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 | €213,281 | €259,986 | +€46,705 | +21.9% |
| Fixed assets | 21/28 | €3,117 | €584 | -€2,533 | -81.3% |
| Tangible fixed assets | 22/27 | €3,068 | €534 | -€2,533 | -82.6% |
| Furniture and vehicles | 24 | €1,115 | €534 | -€581 | -52.1% |
| Other tangible fixed assets | 26 | €1,952 | - | -€1,952 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €210,164 | €259,402 | +€49,238 | +23.4% |
| Amounts receivable within one year | 40/41 | €199,389 | €183,007 | -€16,381 | -8.2% |
| Trade receivables | 40 | €194,624 | €179,102 | -€15,522 | -8.0% |
| Other amounts receivable | 41 | €4,764 | €3,905 | -€859 | -18.0% |
| Cash at bank and in hand | 54/58 | €3,337 | €65,951 | +€62,614 | +1,876% |
| Deferred charges and accrued income | 490/1 | €7,439 | €10,444 | +€3,005 | +40.4% |
| Total equity and liabilities | 10/49 | €213,281 | €259,986 | +€46,705 | +21.9% |
| Equity | 10/15 | €86,311 | €18,592 | -€67,719 | -78.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | €65,859 | - | -€65,859 | |
| Amounts payable | 17/49 | €126,971 | €241,394 | +€114,423 | +90.1% |
| Amounts payable within one year | 42/48 | €120,954 | €235,357 | +€114,403 | +94.6% |
| Trade debts | 44 | €21,213 | €24,626 | +€3,413 | +16.1% |
| Suppliers | 440/4 | €21,213 | €24,626 | +€3,413 | +16.1% |
| Taxes, remuneration and social security | 45 | €99,741 | €97,659 | -€2,082 | -2.1% |
| Taxes | 450/3 | €59,231 | €58,219 | -€1,012 | -1.7% |
| Remuneration and social security | 454/9 | €40,510 | €39,440 | -€1,070 | -2.6% |
| Other amounts payable | 47/48 | - | €113,072 | +€113,072 | |
| Accrued charges and deferred income | 492/3 | €6,017 | €6,037 | +€20 | +0.3% |
| Remuneration, social security and pensions | 62 | €360,904 | €319,009 | -€41,895 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,398 | €2,533 | -€864 | -25.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €432,308 | €393,040 | -€39,268 | -9.1% |
| Operating profit (loss) | 9901 | €67,501 | €70,978 | +€3,477 | +5.2% |
| Financial charges | 65/66B | €6,363 | €3,630 | -€2,733 | -42.9% |
| Recurring financial charges | 65 | €6,363 | €3,630 | -€2,733 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €61,137 | €67,347 | +€6,210 | +10.2% |
| Income taxes | 67/77 | €22,201 | €21,994 | -€207 | -0.9% |
| Profit (loss) for the period | 9904 | €38,936 | €45,353 | +€6,417 | +16.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38,936 | €45,353 | +€6,417 | +16.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.