EPRIS: 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.
EPRIS
Largest movements
- Stocks and contracts -€84,624
down €84,624 (-17.8%), from €476,264 to €391,640
- Cash -€11,133
down €11,133 (-28.8%), from €38,718 to €27,585
mainly Other debts (-€114,175) and Contributions, distributions and other (-€30,000)
- Receivables within one year -€7,035
down €7,035 (-67.4%), from €10,440 to €3,405
of which Trade receivables: -€7,334
- Other debts -€114,175
down €114,175 (-46.4%), from €246,169 to €131,994
- Reserves +€20,000
up €20,000 (+8.8%), from €227,350 to €247,350
of which Distributable reserves: +€20,000
- Tax, wage and social debts -€7,869
down €7,869 (-47.3%), from €16,652 to €8,783
- Taxes -€4,204
down €4,204 (-32.4%), from €12,961 to €8,757
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €544,949 | €440,997 | -€103,952 | -19.1% |
| Fixed assets | 21/28 | €17,047 | €18,367 | +€1,320 | +7.7% |
| Tangible fixed assets | 22/27 | €12,213 | €13,533 | +€1,320 | +10.8% |
| Plant, machinery and equipment | 23 | €9,158 | €12,018 | +€2,860 | +31.2% |
| Furniture and vehicles | 24 | €3,055 | €1,515 | -€1,541 | -50.4% |
| Financial fixed assets | 28 | €4,834 | €4,834 | = | 0.0% |
| Current assets | 29/58 | €527,902 | €422,630 | -€105,272 | -19.9% |
| Stocks and contracts in progress | 3 | €476,264 | €391,640 | -€84,624 | -17.8% |
| Stocks | 30/36 | €476,264 | €391,640 | -€84,624 | -17.8% |
| Amounts receivable within one year | 40/41 | €10,440 | €3,405 | -€7,035 | -67.4% |
| Trade receivables | 40 | €10,440 | €3,106 | -€7,334 | -70.3% |
| Other amounts receivable | 41 | - | €299 | +€299 | |
| Cash at bank and in hand | 54/58 | €38,718 | €27,585 | -€11,133 | -28.8% |
| Deferred charges and accrued income | 490/1 | €2,480 | - | -€2,480 | |
| Total equity and liabilities | 10/49 | €544,949 | €440,997 | -€103,952 | -19.1% |
| Equity | 10/15 | €274,905 | €296,528 | +€21,623 | +7.9% |
| Contributions | 10/11 | €36,600 | €36,600 | = | 0.0% |
| Reserves | 13 | €227,350 | €247,350 | +€20,000 | +8.8% |
| Non-distributable reserves | 130/1 | €3,660 | €3,660 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,660 | €3,660 | = | 0.0% |
| Tax-exempt reserves | 132 | €299 | €299 | = | 0.0% |
| Distributable reserves | 133 | €223,391 | €243,391 | +€20,000 | +9.0% |
| Profit (loss) carried forward | 14 | €10,955 | €12,578 | +€1,623 | +14.8% |
| Amounts payable | 17/49 | €270,043 | €144,469 | -€125,575 | -46.5% |
| Amounts payable within one year | 42/48 | €270,043 | €144,469 | -€125,575 | -46.5% |
| Financial debts | 43 | €2,250 | - | -€2,250 | |
| Credit institutions | 430/8 | €2,250 | - | -€2,250 | |
| Trade debts | 44 | €4,973 | €3,692 | -€1,281 | -25.8% |
| Suppliers | 440/4 | €4,973 | €3,692 | -€1,281 | -25.8% |
| Taxes, remuneration and social security | 45 | €16,652 | €8,783 | -€7,869 | -47.3% |
| Taxes | 450/3 | €16,652 | €8,783 | -€7,869 | -47.3% |
| Other amounts payable | 47/48 | €246,169 | €131,994 | -€114,175 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,117 | €5,180 | +€63 | +1.2% |
| Other operating charges | 640/8 | €757 | €769 | +€12 | +1.6% |
| Gross operating margin | 9900 | €68,315 | €67,963 | -€352 | -0.5% |
| Operating profit (loss) | 9901 | €62,442 | €62,014 | -€428 | -0.7% |
| Financial income | 75/76B | €366 | €96 | -€270 | -73.8% |
| Recurring financial income | 75 | €366 | €96 | -€270 | -73.8% |
| Financial charges | 65/66B | €2,359 | €1,730 | -€629 | -26.7% |
| Recurring financial charges | 65 | €2,359 | €1,730 | -€629 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €60,449 | €60,380 | -€69 | -0.1% |
| Income taxes | 67/77 | €12,961 | €8,757 | -€4,204 | -32.4% |
| Profit (loss) for the period | 9904 | €47,488 | €51,623 | +€4,135 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,488 | €51,623 | +€4,135 | +8.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.