EPRC: 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.
EPRC
Largest movements
- Receivables within one year -€7,593
down €7,593 (-49.6%), from €15,297 to €7,704
of which Trade receivables: -€8,886
- Cash +€5,568
up €5,568 (+12.1%), from €45,977 to €51,545
mainly Net result for the year (+€11,267) and Receivables within one year (+€7,593)
- Other debts -€926
down €926 (-2.2%), from €41,402 to €40,476
- Tax, wage and social debts -€823
down €823 (-14.1%), from €5,823 to €5,000
of which Taxes: -€851
- Gross operating margin -€10,689
down €10,689 (-37.5%), from €28,477 to €17,788
- Taxes -€1,941
down €1,941 (-36.5%), from €5,323 to €3,382
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 | €65,792 | €62,773 | -€3,019 | -4.6% |
| Fixed assets | 21/28 | €3,997 | €3,428 | -€568 | -14.2% |
| Tangible fixed assets | 22/27 | €2,737 | €2,168 | -€568 | -20.8% |
| Furniture and vehicles | 24 | €2,737 | €2,168 | -€568 | -20.8% |
| Financial fixed assets | 28 | €1,260 | €1,260 | = | 0.0% |
| Current assets | 29/58 | €61,796 | €59,345 | -€2,450 | -4.0% |
| Amounts receivable within one year | 40/41 | €15,297 | €7,704 | -€7,593 | -49.6% |
| Trade receivables | 40 | €14,802 | €5,916 | -€8,886 | -60.0% |
| Other amounts receivable | 41 | €495 | €1,788 | +€1,293 | +261.4% |
| Cash at bank and in hand | 54/58 | €45,977 | €51,545 | +€5,568 | +12.1% |
| Deferred charges and accrued income | 490/1 | €522 | €96 | -€426 | -81.6% |
| Total equity and liabilities | 10/49 | €65,792 | €62,773 | -€3,019 | -4.6% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €60,792 | €57,773 | -€3,019 | -5.0% |
| Amounts payable within one year | 42/48 | €51,524 | €48,891 | -€2,633 | -5.1% |
| Financial debts | 43 | €922 | €455 | -€467 | -50.6% |
| Credit institutions | 430/8 | €722 | €455 | -€266 | -36.9% |
| Other loans | 439 | €200 | €0 | -€200 | -100.0% |
| Trade debts | 44 | €3,377 | €2,960 | -€418 | -12.4% |
| Suppliers | 440/4 | €3,377 | €2,960 | -€418 | -12.4% |
| Taxes, remuneration and social security | 45 | €5,823 | €5,000 | -€823 | -14.1% |
| Taxes | 450/3 | €1,667 | €815 | -€851 | -51.1% |
| Remuneration and social security | 454/9 | €4,156 | €4,185 | +€28 | +0.7% |
| Other amounts payable | 47/48 | €41,402 | €40,476 | -€926 | -2.2% |
| Accrued charges and deferred income | 492/3 | €9,268 | €8,882 | -€386 | -4.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €163 | €0 | -€163 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,296 | €2,559 | +€264 | +11.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €28,477 | €17,788 | -€10,689 | -37.5% |
| Operating profit (loss) | 9901 | €25,633 | €14,842 | -€10,792 | -42.1% |
| Financial charges | 65/66B | €159 | €193 | +€34 | +21.7% |
| Recurring financial charges | 65 | €159 | €193 | +€34 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €25,475 | €14,649 | -€10,826 | -42.5% |
| Income taxes | 67/77 | €5,323 | €3,382 | -€1,941 | -36.5% |
| Profit (loss) for the period | 9904 | €20,152 | €11,267 | -€8,885 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,152 | €11,267 | -€8,885 | -44.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.