ENDOPLUS: 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.
ENDOPLUS
Largest movements
- Cash +€124,151
up €124,151 (+266.1%), from €46,658 to €170,810
mainly Net result for the year (+€105,753) and Depreciation (+€22,945)
- Receivables within one year -€13,060
down €13,060 (-64.6%), from €20,228 to €7,168
of which Other amounts receivable: -€20,148
- Tangible fixed assets -€10,971
down €10,971 (-23.5%), from €46,598 to €35,627
of which Plant, machinery and equipment: -€8,462
- Reserves +€105,753
up €105,753 (+402.9%), from €26,250 to €132,003
- Trade debts -€8,792
down €8,792 (-15.2%), from €57,976 to €49,184
- Tax, wage and social debts +€2,957
up €2,957 (+28.2%), from €10,505 to €13,462
of which Remuneration and social security: +€1,815
- Gross operating margin +€130,510
up €130,510 (+57.6%), from €226,683 to €357,193
- Taxes +€26,790
up €26,790 (+271.9%), from €9,852 to €36,642
- Staff costs +€22,697
up €22,697 (+13.5%), from €167,712 to €190,409
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 | €113,484 | €213,605 | +€100,121 | +88.2% |
| Fixed assets | 21/28 | €46,598 | €35,627 | -€10,971 | -23.5% |
| Tangible fixed assets | 22/27 | €46,598 | €35,627 | -€10,971 | -23.5% |
| Plant, machinery and equipment | 23 | €36,450 | €27,988 | -€8,462 | -23.2% |
| Other tangible fixed assets | 26 | €10,148 | €7,639 | -€2,509 | -24.7% |
| Current assets | 29/58 | €66,886 | €177,978 | +€111,092 | +166.1% |
| Amounts receivable within one year | 40/41 | €20,228 | €7,168 | -€13,060 | -64.6% |
| Trade receivables | 40 | €80 | €7,168 | +€7,088 | +8860.0% |
| Other amounts receivable | 41 | €20,148 | - | -€20,148 | |
| Cash at bank and in hand | 54/58 | €46,658 | €170,810 | +€124,151 | +266.1% |
| Total equity and liabilities | 10/49 | €113,484 | €213,605 | +€100,121 | +88.2% |
| Equity | 10/15 | €44,800 | €150,553 | +€105,753 | +236.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €26,250 | €132,003 | +€105,753 | +402.9% |
| Distributable reserves | 133 | €26,250 | €132,003 | +€105,753 | +402.9% |
| Amounts payable | 17/49 | €68,684 | €63,051 | -€5,633 | -8.2% |
| Amounts payable within one year | 42/48 | €68,684 | €63,051 | -€5,633 | -8.2% |
| Trade debts | 44 | €57,976 | €49,184 | -€8,792 | -15.2% |
| Suppliers | 440/4 | €57,976 | €49,184 | -€8,792 | -15.2% |
| Taxes, remuneration and social security | 45 | €10,505 | €13,462 | +€2,957 | +28.2% |
| Taxes | 450/3 | - | €1,142 | +€1,142 | |
| Remuneration and social security | 454/9 | €10,505 | €12,320 | +€1,815 | +17.3% |
| Other amounts payable | 47/48 | €203 | €405 | +€202 | +99.2% |
| Remuneration, social security and pensions | 62 | €167,712 | €190,409 | +€22,697 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,284 | €22,945 | -€339 | -1.5% |
| Other operating charges | 640/8 | €1,088 | €1,654 | +€565 | +52.0% |
| Gross operating margin | 9900 | €226,683 | €357,193 | +€130,510 | +57.6% |
| Operating profit (loss) | 9901 | €34,599 | €142,185 | +€107,586 | +310.9% |
| Financial income | 75/76B | €160 | €339 | +€179 | +111.8% |
| Recurring financial income | 75 | €160 | €339 | +€179 | +111.8% |
| Financial charges | 65/66B | €107 | €129 | +€21 | +19.9% |
| Recurring financial charges | 65 | €107 | €129 | +€21 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €34,652 | €142,395 | +€107,743 | +310.9% |
| Income taxes | 67/77 | €9,852 | €36,642 | +€26,790 | +271.9% |
| Profit (loss) for the period | 9904 | €24,800 | €105,753 | +€80,953 | +326.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,800 | €105,753 | +€80,953 | +326.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.