EPLG: 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.
EPLG
Largest movements
- Current investments +€74,902
new in 2025: €74,902
- Cash -€49,323
down €49,323 (-82.5%), from €59,769 to €10,446
mainly Current investments (-€74,902) and Contributions, distributions and other (-€4,790)
- Receivables within one year -€6,778
down €6,778 (-35.9%), from €18,890 to €12,112
- Reserves +€25,805
up €25,805 (+61.1%), from €42,260 to €68,065
- Tax, wage and social debts -€3,608
down €3,608 (-27.7%), from €13,015 to €9,406
of which Remuneration and social security: -€2,517
- Other debts -€2,832
down €2,832 (-31.5%), from €8,989 to €6,157
- Gross operating margin -€2,380
down €2,380 (-5.2%), from €46,051 to €43,671
- Taxes -€714
down €714 (-5.6%), from €12,803 to €12,089
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 | €84,319 | €103,482 | +€19,163 | +22.7% |
| Current assets | 29/58 | €84,319 | €103,482 | +€19,163 | +22.7% |
| Amounts receivable within one year | 40/41 | €18,890 | €12,112 | -€6,778 | -35.9% |
| Trade receivables | 40 | €18,890 | €12,112 | -€6,778 | -35.9% |
| Current investments | 50/53 | - | €74,902 | +€74,902 | |
| Cash at bank and in hand | 54/58 | €59,769 | €10,446 | -€49,323 | -82.5% |
| Deferred charges and accrued income | 490/1 | €5,660 | €6,021 | +€361 | +6.4% |
| Total equity and liabilities | 10/49 | €84,319 | €103,482 | +€19,163 | +22.7% |
| Equity | 10/15 | €61,054 | €86,859 | +€25,805 | +42.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,260 | €68,065 | +€25,805 | +61.1% |
| Distributable reserves | 133 | €42,260 | €68,065 | +€25,805 | +61.1% |
| Profit (loss) carried forward | 14 | €194 | €194 | = | 0.0% |
| Amounts payable | 17/49 | €23,265 | €16,623 | -€6,642 | -28.5% |
| Amounts payable within one year | 42/48 | €22,092 | €16,285 | -€5,807 | -26.3% |
| Trade debts | 44 | €88 | €722 | +€634 | +718.2% |
| Suppliers | 440/4 | €88 | €722 | +€634 | +718.2% |
| Taxes, remuneration and social security | 45 | €13,015 | €9,406 | -€3,608 | -27.7% |
| Taxes | 450/3 | €10,498 | €9,406 | -€1,091 | -10.4% |
| Remuneration and social security | 454/9 | €2,517 | - | -€2,517 | |
| Other amounts payable | 47/48 | €8,989 | €6,157 | -€2,832 | -31.5% |
| Accrued charges and deferred income | 492/3 | €1,173 | €338 | -€836 | -71.2% |
| Other operating charges | 640/8 | €901 | €929 | +€27 | +3.1% |
| Gross operating margin | 9900 | €46,051 | €43,671 | -€2,380 | -5.2% |
| Operating profit (loss) | 9901 | €45,149 | €42,742 | -€2,407 | -5.3% |
| Financial income | 75/76B | €11 | €39 | +€28 | +251.0% |
| Recurring financial income | 75 | €11 | €39 | +€28 | +251.0% |
| Financial charges | 65/66B | €95 | €97 | +€2 | +1.9% |
| Recurring financial charges | 65 | €95 | €97 | +€2 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €45,065 | €42,683 | -€2,382 | -5.3% |
| Income taxes | 67/77 | €12,803 | €12,089 | -€714 | -5.6% |
| Profit (loss) for the period | 9904 | €32,262 | €30,595 | -€1,668 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,262 | €30,595 | -€1,668 | -5.2% |
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 10 October 2026 via checked.be.