EPROM: 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.
EPROM
Largest movements
- Current assets -€9,057
down €9,057 (-10.1%), from €89,696 to €80,640
- Financial fixed assets -€3,966
down €3,966 (-100.0%), from €3,966 to €0
- Debts -€9,084
down €9,084 (-100.0%), from €9,084 to €0
of which Debts within one year: -€6,984
- Profit (loss) carried forward -€4,004
down €4,004 (-6.2%), from €64,388 to €60,384
- Financial charges +€3,966
new in 2023: €3,966
of which Financial charges: +€3,966
From the 2021 result to the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,923 | €80,835 | -€13,088 | -13.9% |
| Fixed assets | 21/28 | €4,227 | €195 | -€4,031 | -95.4% |
| Tangible fixed assets | 22/27 | €261 | €195 | -€65 | -25.0% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €195 | +€195 | |
| Financial fixed assets | 28 | €3,966 | €0 | -€3,966 | -100.0% |
| Current assets | 29/58 | €89,696 | €80,640 | -€9,057 | -10.1% |
| Amounts receivable after more than one year | 29 | - | €80,630 | +€80,630 | |
| Trade receivables | 290 | - | €80,630 | +€80,630 | |
| Amounts receivable within one year | 40/41 | €439 | €0 | -€439 | -100.0% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €10 | €10 | = | 0.0% |
| Total equity and liabilities | 10/49 | €93,923 | €80,835 | -€13,088 | -13.9% |
| Equity | 10/15 | €84,839 | €80,835 | -€4,004 | -4.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €64,388 | €60,384 | -€4,004 | -6.2% |
| Amounts payable | 17/49 | €9,084 | €0 | -€9,084 | -100.0% |
| Amounts payable within one year | 42/48 | €6,984 | €0 | -€6,984 | -100.0% |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €1,519 | - | -€1,519 | |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €65 | +€65 | |
| Gross operating margin | 9900 | €0 | €0 | = | |
| Operating profit (loss) | 9901 | €0 | -€65 | -€65 | |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | - | €3,966 | +€3,966 | |
| Recurring financial charges | 65 | - | €3,966 | +€3,966 | |
| Non-recurring financial charges | 66B | - | €3,966 | +€3,966 | |
| Profit (loss) for the period before taxes | 9903 | €0 | -€4,004 | -€4,004 | |
| Profit (loss) for the period | 9904 | €0 | -€4,004 | -€4,004 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | -€4,004 | -€4,004 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.