EnerPro: 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.
EnerPro
Largest movements
- Current investments -€59,397
down €59,397 (-98.1%), from €60,570 to €1,173
- Receivables within one year +€26,492
up €26,492 (+105%), from €25,221 to €51,713
of which Trade receivables: +€15,173
- Cash -€19,427
down €19,427 (-79.1%), from €24,556 to €5,129
mainly Contributions, distributions and other (-€80,659) and Receivables within one year (-€26,492)
- Stocks and contracts +€18,789
up €18,789 (+797%), from €2,358 to €21,147
- Tangible fixed assets -€17,167
down €17,167 (-5.9%), from €292,215 to €275,048
- Reserves -€64,672
down €64,672 (-80.2%), from €80,659 to €15,987
- Other debts +€31,525
up €31,525 (+36.6%), from €86,103 to €117,627
- Tax, wage and social debts -€25,629
down €25,629 (-79.8%), from €32,110 to €6,480
of which Taxes: -€20,484
- Trade debts +€15,018
up €15,018 (+101%), from €14,815 to €29,833
- Debts after one year -€8,979
down €8,979 (-5.7%), from €157,956 to €148,977
- Gross operating margin -€80,321
down €80,321 (-59.8%), from €134,427 to €54,106
- Taxes -€16,803
down €16,803 (-76.3%), from €22,020 to €5,217
- Financial charges -€1,764
down €1,764 (-34.5%), from €5,121 to €3,356
- Depreciation -€1,347
down €1,347 (-5.6%), from €23,900 to €22,554
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 | €406,881 | €354,271 | -€52,610 | -12.9% |
| Fixed assets | 21/28 | €292,215 | €275,048 | -€17,167 | -5.9% |
| Tangible fixed assets | 22/27 | €292,215 | €275,048 | -€17,167 | -5.9% |
| Land and buildings | 22 | €266,528 | €258,706 | -€7,822 | -2.9% |
| Plant, machinery and equipment | 23 | €13,008 | €7,775 | -€5,233 | -40.2% |
| Furniture and vehicles | 24 | €12,680 | €8,568 | -€4,112 | -32.4% |
| Current assets | 29/58 | €114,666 | €79,223 | -€35,443 | -30.9% |
| Stocks and contracts in progress | 3 | €2,358 | €21,147 | +€18,789 | +797% |
| Stocks | 30/36 | €2,358 | €21,147 | +€18,789 | +797% |
| Amounts receivable within one year | 40/41 | €25,221 | €51,713 | +€26,492 | +105% |
| Trade receivables | 40 | €25,086 | €40,260 | +€15,173 | +60.5% |
| Other amounts receivable | 41 | €134 | €11,453 | +€11,319 | +8,440% |
| Current investments | 50/53 | €60,570 | €1,173 | -€59,397 | -98.1% |
| Cash at bank and in hand | 54/58 | €24,556 | €5,129 | -€19,427 | -79.1% |
| Deferred charges and accrued income | 490/1 | €1,961 | €61 | -€1,900 | -96.9% |
| Total equity and liabilities | 10/49 | €406,881 | €354,271 | -€52,610 | -12.9% |
| Equity | 10/15 | €99,259 | €34,587 | -€64,672 | -65.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,659 | €15,987 | -€64,672 | -80.2% |
| Distributable reserves | 133 | €80,659 | €15,987 | -€64,672 | -80.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €307,622 | €319,684 | +€12,062 | +3.9% |
| Amounts payable after more than one year | 17 | €157,956 | €148,977 | -€8,979 | -5.7% |
| Financial debts | 170/4 | €157,956 | €148,977 | -€8,979 | -5.7% |
| Amounts payable within one year | 42/48 | €149,666 | €170,707 | +€21,041 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €8,855 | €8,979 | +€124 | +1.4% |
| Financial debts | 43 | €7,783 | €7,787 | +€4 | 0.0% |
| Credit institutions | 430/8 | €7,783 | €7,787 | +€4 | 0.0% |
| Trade debts | 44 | €14,815 | €29,833 | +€15,018 | +101% |
| Suppliers | 440/4 | €14,815 | €29,833 | +€15,018 | +101% |
| Taxes, remuneration and social security | 45 | €32,110 | €6,480 | -€25,629 | -79.8% |
| Taxes | 450/3 | €26,965 | €6,480 | -€20,484 | -76.0% |
| Remuneration and social security | 454/9 | €5,145 | €0 | -€5,145 | -100% |
| Other amounts payable | 47/48 | €86,103 | €117,627 | +€31,525 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,900 | €22,554 | -€1,347 | -5.6% |
| Other operating charges | 640/8 | €3,126 | €2,817 | -€309 | -9.9% |
| Non-recurring operating charges | 66A | - | €4,447 | +€4,447 | |
| Gross operating margin | 9900 | €134,427 | €54,106 | -€80,321 | -59.8% |
| Operating profit (loss) | 9901 | €107,400 | €24,288 | -€83,112 | -77.4% |
| Financial income | 75/76B | €399 | €272 | -€127 | -31.7% |
| Recurring financial income | 75 | €399 | €272 | -€127 | -31.7% |
| Financial charges | 65/66B | €5,121 | €3,356 | -€1,764 | -34.5% |
| Recurring financial charges | 65 | €5,121 | €3,356 | -€1,764 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €102,679 | €21,204 | -€81,475 | -79.3% |
| Income taxes | 67/77 | €22,020 | €5,217 | -€16,803 | -76.3% |
| Profit (loss) for the period | 9904 | €80,659 | €15,987 | -€64,672 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,659 | €15,987 | -€64,672 | -80.2% |
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 17 October 2026 via checked.be.