ELPRO: 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.
ELPRO
Largest movements
- Receivables within one year -€181,878
down €181,878 (-88.6%), from €205,328 to €23,451
of which Trade receivables: -€181,490
- Provisions -€55,116
no longer reported in 2025 (was €55,116)
- Profit (loss) carried forward -€52,299
down €52,299 (-2190.6%), from -€2,387 to -€54,687
- Trade debts -€48,518
down €48,518 (-58.0%), from €83,596 to €35,078
- Other debts -€41,049
down €41,049 (-82.6%), from €49,711 to €8,662
- Tax, wage and social debts +€14,585
new in 2025: €14,585
- Other operating charges +€182,940
up €182,940 (+38513.7%), from €475 to €183,415
- Gross operating margin +€88,462
up €88,462 (+4886.0%), from €1,811 to €90,272
- Provisions -€55,116
new in 2025: -€55,116
- Taxes +€13,244
new in 2025: €13,244
- Financial charges +€931
up €931 (+954.3%), from €98 to €1,028
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 | €206,496 | €24,099 | -€182,397 | -88.3% |
| Current assets | 29/58 | €206,496 | €24,099 | -€182,397 | -88.3% |
| Amounts receivable within one year | 40/41 | €205,328 | €23,451 | -€181,878 | -88.6% |
| Trade receivables | 40 | €181,974 | €484 | -€181,490 | -99.7% |
| Other amounts receivable | 41 | €23,354 | €22,967 | -€387 | -1.7% |
| Cash at bank and in hand | 54/58 | €1,168 | €648 | -€519 | -44.5% |
| Total equity and liabilities | 10/49 | €206,496 | €24,099 | -€182,397 | -88.3% |
| Equity | 10/15 | €18,073 | -€34,227 | -€52,299 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€2,387 | -€54,687 | -€52,299 | -2190.6% |
| Provisions and deferred taxes | 16 | €55,116 | - | -€55,116 | |
| Provisions for liabilities and charges | 160/5 | €55,116 | - | -€55,116 | |
| Environmental obligations | 163 | €45,116 | - | -€45,116 | |
| Other liabilities and charges | 164/5 | €10,000 | - | -€10,000 | |
| Amounts payable | 17/49 | €133,307 | €58,326 | -€74,982 | -56.2% |
| Amounts payable within one year | 42/48 | €133,307 | €58,326 | -€74,982 | -56.2% |
| Trade debts | 44 | €83,596 | €35,078 | -€48,518 | -58.0% |
| Suppliers | 440/4 | €83,596 | €35,078 | -€48,518 | -58.0% |
| Taxes, remuneration and social security | 45 | - | €14,585 | +€14,585 | |
| Taxes | 450/3 | - | €14,585 | +€14,585 | |
| Other amounts payable | 47/48 | €49,711 | €8,662 | -€41,049 | -82.6% |
| Non-recurring operating income | 76A | - | €87,799 | +€87,799 | |
| Remuneration, social security and pensions | 62 | €384 | - | -€384 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€55,116 | -€55,116 | |
| Other operating charges | 640/8 | €475 | €183,415 | +€182,940 | +38513.7% |
| Gross operating margin | 9900 | €1,811 | €90,272 | +€88,462 | +4886.0% |
| Operating profit (loss) | 9901 | €951 | -€38,027 | -€38,978 | |
| Financial charges | 65/66B | €98 | €1,028 | +€931 | +954.3% |
| Recurring financial charges | 65 | €98 | €1,028 | +€931 | +954.3% |
| Profit (loss) for the period before taxes | 9903 | €854 | -€39,055 | -€39,909 | |
| Income taxes | 67/77 | - | €13,244 | +€13,244 | |
| Profit (loss) for the period | 9904 | €854 | -€52,299 | -€53,153 | |
| Profit (loss) for the period to be appropriated | 9905 | €854 | -€52,299 | -€53,153 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.