EPLAN: 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.
What changed
EPLAN
NACE 46.500, Wholesale of information and communication equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.6m
2024 · €1.4m+€284,893
Equity
€504,096
2024 · €504,096
Cash
€2.2m
2024 · €1.7m+€508,959
Balance sheet total
€6.3m
2024 · €5.5m+€761,546
Largest movements
Assets
- Cash +€508,959
up €508,959 (+30.6%), from €1.7m to €2.2m
mainly Net result for the year (+€1.6m) and Accrued charges and deferred income (+€459,152)
- Deferred charges and accrued income +€196,722
up €196,722 (+13.3%), from €1.5m to €1.7m
Equity and liabilities
- Accrued charges and deferred income +€459,152
up €459,152 (+15.9%), from €2.9m to €3.3m
- Other debts +€284,893
up €284,893 (+21.1%), from €1.4m to €1.6m
Income statement
- Gross operating margin +€735,831
up €735,831 (+17.6%), from €4.2m to €4.9m
- Staff costs +€370,395
up €370,395 (+16.0%), from €2.3m to €2.7m
- Taxes +€96,266
up €96,266 (+19.3%), from €497,808 to €594,074
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.
Result 2024
€1.4m
Gross operating margin
+€735,831
Staff costs
-€370,395
Depreciation
-€1,663
Write-downs
+€10,138
Other operating charges
-€1,465
Other operating items
+€14,908
Financial income
-€6,969
Financial charges
+€773
Taxes
-€96,266
Result 2025
€1.6m
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.
From operations
+€2.2m
Investment
-€17,929
Financing
-€1.6m
Cash 2024
€1.7m
From operations (derived)
+€2.2m
Net result for the year
+€1.6m
Depreciation
+€18,642
Receivables within one year
-€56,578
Deferred charges and accrued income
-€196,722
Trade debts
-€37,709
Tax, wage and social debts
+€55,210
Other debts
+€284,893
Accrued charges and deferred income
+€459,152
Investment (derived)
-€17,929
Investment in fixed assets (net)
-€17,929
Financing
-€1.6m
Contributions, distributions and other
-€1.6m
Cash 2025
€2.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,535,226 | €6,296,771 | +€761,546 | +13.8% |
| Fixed assets | 21/28 | €168,176 | €167,463 | -€713 | -0.4% |
| Intangible fixed assets | 21 | €146 | - | -€146 | |
| Tangible fixed assets | 22/27 | €51,893 | €51,082 | -€812 | -1.6% |
| Plant, machinery and equipment | 23 | €49,299 | €38,365 | -€10,934 | -22.2% |
| Furniture and vehicles | 24 | €2,594 | €12,717 | +€10,122 | +390.2% |
| Financial fixed assets | 28 | €116,137 | €116,382 | +€245 | +0.2% |
| Current assets | 29/58 | €5,367,050 | €6,129,308 | +€762,258 | +14.2% |
| Amounts receivable within one year | 40/41 | €2,227,840 | €2,284,418 | +€56,578 | +2.5% |
| Trade receivables | 40 | €1,402,315 | €1,546,597 | +€144,282 | +10.3% |
| Other amounts receivable | 41 | €825,525 | €737,821 | -€87,704 | -10.6% |
| Cash at bank and in hand | 54/58 | €1,663,553 | €2,172,512 | +€508,959 | +30.6% |
| Deferred charges and accrued income | 490/1 | €1,475,657 | €1,672,378 | +€196,722 | +13.3% |
| Total equity and liabilities | 10/49 | €5,535,226 | €6,296,771 | +€761,546 | +13.8% |
| Equity | 10/15 | €504,096 | €504,096 | = | 0.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €394,096 | €394,096 | = | 0.0% |
| Amounts payable | 17/49 | €5,031,130 | €5,792,675 | +€761,546 | +15.1% |
| Amounts payable within one year | 42/48 | €2,148,274 | €2,450,668 | +€302,394 | +14.1% |
| Trade debts | 44 | €230,051 | €192,343 | -€37,709 | -16.4% |
| Suppliers | 440/4 | €230,051 | €192,343 | -€37,709 | -16.4% |
| Taxes, remuneration and social security | 45 | €566,669 | €621,879 | +€55,210 | +9.7% |
| Taxes | 450/3 | €182,649 | €195,134 | +€12,485 | +6.8% |
| Remuneration and social security | 454/9 | €384,020 | €426,745 | +€42,725 | +11.1% |
| Other amounts payable | 47/48 | €1,351,553 | €1,636,446 | +€284,893 | +21.1% |
| Accrued charges and deferred income | 492/3 | €2,882,856 | €3,342,008 | +€459,152 | +15.9% |
| Remuneration, social security and pensions | 62 | €2,312,218 | €2,682,613 | +€370,395 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,979 | €18,642 | +€1,663 | +9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,280 | -€3,858 | -€10,138 | |
| Other operating charges | 640/8 | €5,321 | €6,785 | +€1,465 | +27.5% |
| Non-recurring operating charges | 66A | €15,001 | €93 | -€14,908 | -99.4% |
| Gross operating margin | 9900 | €4,177,875 | €4,913,706 | +€735,831 | +17.6% |
| Operating profit (loss) | 9901 | €1,822,077 | €2,209,431 | +€387,354 | +21.3% |
| Financial income | 75/76B | €29,195 | €22,226 | -€6,969 | -23.9% |
| Recurring financial income | 75 | €29,195 | €22,226 | -€6,969 | -23.9% |
| Financial charges | 65/66B | €1,911 | €1,138 | -€773 | -40.4% |
| Recurring financial charges | 65 | €1,911 | €1,138 | -€773 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €1,849,361 | €2,230,519 | +€381,159 | +20.6% |
| Income taxes | 67/77 | €497,808 | €594,074 | +€96,266 | +19.3% |
| Profit (loss) for the period | 9904 | €1,351,553 | €1,636,446 | +€284,893 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,351,553 | €1,636,446 | +€284,893 | +21.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.