Eproma: what changed
Eproma
Largest movements
- Cash -€15,413
down €15,413 (-35.9%), from €42,921 to €27,508
mainly Investment in fixed assets (net) (-€14,751) and Current investments (-€3,622)
- Tangible fixed assets +€12,097
up €12,097 (+1,956%), from €619 to €12,716
- Current investments +€3,622
up €3,622 (+3.6%), from €100,000 to €103,622
- Receivables within one year +€3,325
up €3,325 (+75.9%), from €4,381 to €7,706
of which Trade receivables: +€2,511
- Deferred charges and accrued income +€2,818
up €2,818 (+67.1%), from €4,201 to €7,019
- Profit (loss) carried forward +€2,864
up €2,864 (+1,934%), from €148 to €3,012
- Other debts +€2,472
up €2,472 (+52,927%), from €5 to €2,476
- Turnover -€28,120
down €28,120 (-28.6%), from €98,373 to €70,253
- Gross operating margin -€14,210
down €14,210 (-57.3%), from €24,802 to €10,592
- Taxes -€6,045
down €6,045 (-57.9%), from €10,443 to €4,398
- Depreciation +€1,914
up €1,914 (+259%), from €740 to €2,654
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,121 | €158,570 | +€6,449 | +4.2% |
| Fixed assets | 21/28 | €619 | €12,716 | +€12,097 | +1,956% |
| Tangible fixed assets | 22/27 | €619 | €12,716 | +€12,097 | +1,956% |
| Furniture and vehicles | 24 | €619 | €12,716 | +€12,097 | +1,956% |
| Current assets | 29/58 | €151,503 | €145,854 | -€5,649 | -3.7% |
| Amounts receivable within one year | 40/41 | €4,381 | €7,706 | +€3,325 | +75.9% |
| Trade receivables | 40 | €3,059 | €5,571 | +€2,511 | +82.1% |
| Other amounts receivable | 41 | €1,322 | €2,135 | +€813 | +61.5% |
| Current investments | 50/53 | €100,000 | €103,622 | +€3,622 | +3.6% |
| Cash at bank and in hand | 54/58 | €42,921 | €27,508 | -€15,413 | -35.9% |
| Deferred charges and accrued income | 490/1 | €4,201 | €7,019 | +€2,818 | +67.1% |
| Total equity and liabilities | 10/49 | €152,121 | €158,570 | +€6,449 | +4.2% |
| Equity | 10/15 | €149,048 | €151,911 | +€2,864 | +1.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €118,900 | €118,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €115,900 | €115,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148 | €3,012 | +€2,864 | +1,934% |
| Amounts payable | 17/49 | €3,074 | €6,659 | +€3,585 | +117% |
| Amounts payable within one year | 42/48 | €3,074 | €6,659 | +€3,585 | +117% |
| Trade debts | 44 | €1,010 | €1,180 | +€170 | +16.8% |
| Suppliers | 440/4 | €1,010 | €1,180 | +€170 | +16.8% |
| Taxes, remuneration and social security | 45 | €2,059 | €3,002 | +€943 | +45.8% |
| Taxes | 450/3 | €2,059 | €3,002 | +€943 | +45.8% |
| Other amounts payable | 47/48 | €5 | €2,476 | +€2,472 | +52,927% |
| Turnover | 70 | €98,373 | €70,253 | -€28,120 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €2,654 | +€1,914 | +259% |
| Other operating charges | 640/8 | €2,481 | €2,003 | -€477 | -19.2% |
| Gross operating margin | 9900 | €24,802 | €10,592 | -€14,210 | -57.3% |
| Operating profit (loss) | 9901 | €21,581 | €5,935 | -€15,646 | -72.5% |
| Financial income | 75/76B | €2,487 | €1,825 | -€662 | -26.6% |
| Recurring financial income | 75 | €2,487 | €1,825 | -€662 | -26.6% |
| Financial charges | 65/66B | €873 | €498 | -€375 | -43.0% |
| Recurring financial charges | 65 | €873 | €498 | -€375 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €23,194 | €7,262 | -€15,932 | -68.7% |
| Income taxes | 67/77 | €10,443 | €4,398 | -€6,045 | -57.9% |
| Profit (loss) for the period | 9904 | €12,751 | €2,864 | -€9,887 | -77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,751 | €2,864 | -€9,887 | -77.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.