EPRL HOLDING: 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.
EPRL HOLDING
Largest movements
- Receivables within one year +€202,693
up €202,693 (+81.6%), from €248,471 to €451,164
of which Other amounts receivable: +€208,139
- Cash -€126,234
down €126,234 (-55.5%), from €227,452 to €101,217
mainly Contributions, distributions and other (-€350,000) and Receivables within one year (-€202,693)
- Financial fixed assets +€9,000
up €9,000 (+264.7%), from €3,400 to €12,400
- Tangible fixed assets -€8,864
down €8,864 (-43.1%), from €20,545 to €11,681
- Other debts +€121,758
up €121,758 (+50.3%), from €242,034 to €363,792
- Profit (loss) carried forward -€88,505
down €88,505 (-41.1%), from €215,206 to €126,701
- Trade debts +€54,154
up €54,154 (+5866.4%), from €923 to €55,077
- Tax, wage and social debts -€12,256
down €12,256 (-47.6%), from €25,736 to €13,480
of which Remuneration and social security: -€10,531
- Financial income +€197,905
up €197,905 (+193.8%), from €102,095 to €300,000
- Staff costs -€24,304
down €24,304 (-22.8%), from €106,369 to €82,065
- Gross operating margin -€17,474
down €17,474 (-22.0%), from €79,604 to €62,130
- Other operating charges +€822
up €822 (+145.5%), from €565 to €1,387
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 | €502,810 | €577,649 | +€74,839 | +14.9% |
| Fixed assets | 21/28 | €23,945 | €24,081 | +€136 | +0.6% |
| Tangible fixed assets | 22/27 | €20,545 | €11,681 | -€8,864 | -43.1% |
| Furniture and vehicles | 24 | €20,545 | €11,681 | -€8,864 | -43.1% |
| Financial fixed assets | 28 | €3,400 | €12,400 | +€9,000 | +264.7% |
| Current assets | 29/58 | €478,865 | €553,568 | +€74,703 | +15.6% |
| Amounts receivable within one year | 40/41 | €248,471 | €451,164 | +€202,693 | +81.6% |
| Trade receivables | 40 | €143,834 | €138,387 | -€5,446 | -3.8% |
| Other amounts receivable | 41 | €104,638 | €312,777 | +€208,139 | +198.9% |
| Cash at bank and in hand | 54/58 | €227,452 | €101,217 | -€126,234 | -55.5% |
| Deferred charges and accrued income | 490/1 | €2,942 | €1,186 | -€1,756 | -59.7% |
| Total equity and liabilities | 10/49 | €502,810 | €577,649 | +€74,839 | +14.9% |
| Equity | 10/15 | €233,806 | €145,301 | -€88,505 | -37.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €215,206 | €126,701 | -€88,505 | -41.1% |
| Amounts payable | 17/49 | €269,005 | €432,348 | +€163,344 | +60.7% |
| Amounts payable within one year | 42/48 | €268,693 | €432,348 | +€163,656 | +60.9% |
| Trade debts | 44 | €923 | €55,077 | +€54,154 | +5866.4% |
| Suppliers | 440/4 | €923 | €55,077 | +€54,154 | +5866.4% |
| Taxes, remuneration and social security | 45 | €25,736 | €13,480 | -€12,256 | -47.6% |
| Taxes | 450/3 | €2,831 | €1,106 | -€1,724 | -60.9% |
| Remuneration and social security | 454/9 | €22,905 | €12,374 | -€10,531 | -46.0% |
| Other amounts payable | 47/48 | €242,034 | €363,792 | +€121,758 | +50.3% |
| Accrued charges and deferred income | 492/3 | €312 | - | -€312 | |
| Remuneration, social security and pensions | 62 | €106,369 | €82,065 | -€24,304 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,182 | €15,013 | -€169 | -1.1% |
| Other operating charges | 640/8 | €565 | €1,387 | +€822 | +145.5% |
| Gross operating margin | 9900 | €79,604 | €62,130 | -€17,474 | -22.0% |
| Operating profit (loss) | 9901 | -€42,512 | -€36,336 | +€6,177 | +14.5% |
| Financial income | 75/76B | €102,095 | €300,000 | +€197,905 | +193.8% |
| Recurring financial income | 75 | €102,095 | €300,000 | +€197,905 | +193.8% |
| Financial charges | 65/66B | €1,345 | €1,542 | +€197 | +14.6% |
| Recurring financial charges | 65 | €1,345 | €1,542 | +€197 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €58,238 | €262,122 | +€203,885 | +350.1% |
| Income taxes | 67/77 | €400 | €627 | +€227 | +56.7% |
| Profit (loss) for the period | 9904 | €57,837 | €261,495 | +€203,658 | +352.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,837 | €261,495 | +€203,658 | +352.1% |
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 9 October 2026 via checked.be.