EP PLANT: 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.
EP PLANT
Largest movements
- Tangible fixed assets -€30,591
down €30,591 (-16.4%), from €186,967 to €156,376
of which Land and buildings: -€32,508
- Receivables within one year +€20,622
up €20,622 (+316%), from €6,523 to €27,144
of which Trade receivables: +€20,676
- Deferred charges and accrued income +€2,734
up €2,734 (+293%), from €932 to €3,666
- Profit (loss) carried forward -€25,052
new in 2025: -€25,052
- Advances received +€19,000
new in 2025: €19,000
- Reserves -€8,164
down €8,164 (-30.5%), from €26,764 to €18,600
of which Distributable reserves: -€8,164
- Trade debts +€4,600
up €4,600 (+887%), from €519 to €5,119
- Gross operating margin -€26,536
down €26,536 (-46.4%), from €57,247 to €30,711
- Depreciation +€1,960
up €1,960 (+5.7%), from €34,509 to €36,470
- Other operating charges +€1,101
up €1,101 (+4.3%), from €25,517 to €26,618
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 | €219,995 | €211,994 | -€8,001 | -3.6% |
| Fixed assets | 21/28 | €196,247 | €165,656 | -€30,591 | -15.6% |
| Tangible fixed assets | 22/27 | €186,967 | €156,376 | -€30,591 | -16.4% |
| Land and buildings | 22 | €177,513 | €145,005 | -€32,508 | -18.3% |
| Plant, machinery and equipment | 23 | €9,268 | €11,371 | +€2,103 | +22.7% |
| Furniture and vehicles | 24 | €186 | €0 | -€186 | -100% |
| Financial fixed assets | 28 | €9,280 | €9,280 | = | 0.0% |
| Current assets | 29/58 | €23,748 | €46,338 | +€22,590 | +95.1% |
| Amounts receivable within one year | 40/41 | €6,523 | €27,144 | +€20,622 | +316% |
| Trade receivables | 40 | €6,468 | €27,144 | +€20,676 | +320% |
| Other amounts receivable | 41 | €55 | €0 | -€55 | -100% |
| Cash at bank and in hand | 54/58 | €16,293 | €15,528 | -€765 | -4.7% |
| Deferred charges and accrued income | 490/1 | €932 | €3,666 | +€2,734 | +293% |
| Total equity and liabilities | 10/49 | €219,995 | €211,994 | -€8,001 | -3.6% |
| Equity | 10/15 | €212,764 | €179,548 | -€33,216 | -15.6% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Capital | 10 | €186,000 | €186,000 | = | 0.0% |
| Issued capital | 100 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €26,764 | €18,600 | -€8,164 | -30.5% |
| Non-distributable reserves | 130/1 | €18,600 | €18,600 | = | 0.0% |
| Legal reserve | 130 | €18,600 | €18,600 | = | 0.0% |
| Distributable reserves | 133 | €8,164 | €0 | -€8,164 | -100% |
| Profit (loss) carried forward | 14 | - | -€25,052 | -€25,052 | |
| Amounts payable | 17/49 | €7,231 | €32,446 | +€25,215 | +349% |
| Amounts payable after more than one year | 17 | €5,700 | €5,700 | = | 0.0% |
| Other amounts payable | 178/9 | €5,700 | €5,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,371 | €26,285 | +€24,914 | +1,818% |
| Trade debts | 44 | €519 | €5,119 | +€4,600 | +887% |
| Suppliers | 440/4 | €519 | €5,119 | +€4,600 | +887% |
| Advances received on contracts in progress | 46 | - | €19,000 | +€19,000 | |
| Taxes, remuneration and social security | 45 | €140 | €1,304 | +€1,164 | +834% |
| Taxes | 450/3 | €140 | €1,304 | +€1,164 | +834% |
| Other amounts payable | 47/48 | €712 | €862 | +€150 | +21.1% |
| Accrued charges and deferred income | 492/3 | €160 | €461 | +€301 | +187% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,509 | €36,470 | +€1,960 | +5.7% |
| Other operating charges | 640/8 | €25,517 | €26,618 | +€1,101 | +4.3% |
| Gross operating margin | 9900 | €57,247 | €30,711 | -€26,536 | -46.4% |
| Operating profit (loss) | 9901 | -€2,778 | -€32,376 | -€29,598 | -1,065% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €420 | €699 | +€279 | +66.5% |
| Recurring financial charges | 65 | €420 | €699 | +€279 | +66.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,199 | -€33,075 | -€29,877 | -934% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€3,338 | -€33,216 | -€29,878 | -895% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,338 | -€33,216 | -€29,878 | -895% |
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 20 October 2026 via checked.be.