ERPLAB: 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.
ERPLAB
Largest movements
- Tangible fixed assets +€272,358
up €272,358 (+13272.6%), from €2,052 to €274,410
of which Land and buildings: +€273,156
- Current investments -€99,553
no longer reported in 2025 (was €99,553)
- Cash +€35,784
new in 2025: €35,784
mainly Debts after one year (+€216,560) and Current investments (+€99,553)
- Receivables within one year +€25,830
up €25,830 (+1124.2%), from €2,298 to €28,128
of which Trade receivables: +€20,125
- Intangible fixed assets -€8,498
down €8,498 (-40.2%), from €21,153 to €12,655
- Debts after one year +€216,560
new in 2025: €216,560
- Profit (loss) carried forward -€11,684
new in 2025: -€11,684
- Current portion of long-term debt +€11,561
new in 2025: €11,561
- Accrued charges and deferred income +€6,680
up €6,680 (+814.6%), from €820 to €7,500
- Gross operating margin -€11,566
down €11,566 (-90.6%), from €12,772 to €1,206
- Depreciation +€5,346
up €5,346 (+102.9%), from €5,194 to €10,540
- Financial charges +€2,590
up €2,590 (+1027.6%), from €252 to €2,842
- Financial income +€1,772
new in 2025: €1,772
- Taxes -€1,436
no longer reported in 2025 (was €1,436)
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 | €137,831 | €361,460 | +€223,629 | +162.2% |
| Fixed assets | 21/28 | €25,705 | €289,565 | +€263,860 | +1026.5% |
| Intangible fixed assets | 21 | €21,153 | €12,655 | -€8,498 | -40.2% |
| Tangible fixed assets | 22/27 | €2,052 | €274,410 | +€272,358 | +13272.6% |
| Land and buildings | 22 | - | €273,156 | +€273,156 | |
| Plant, machinery and equipment | 23 | €144 | - | -€144 | |
| Furniture and vehicles | 24 | €1,908 | €1,253 | -€655 | -34.3% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €112,126 | €71,895 | -€40,231 | -35.9% |
| Amounts receivable after more than one year | 29 | €9,385 | €6,000 | -€3,385 | -36.1% |
| Trade receivables | 290 | €9,385 | - | -€9,385 | |
| Other amounts receivable | 291 | - | €6,000 | +€6,000 | |
| Amounts receivable within one year | 40/41 | €2,298 | €28,128 | +€25,830 | +1124.2% |
| Trade receivables | 40 | - | €20,125 | +€20,125 | |
| Other amounts receivable | 41 | €2,298 | €8,003 | +€5,705 | +248.3% |
| Current investments | 50/53 | €99,553 | - | -€99,553 | |
| Cash at bank and in hand | 54/58 | - | €35,784 | +€35,784 | |
| Deferred charges and accrued income | 490/1 | €891 | €1,983 | +€1,092 | +122.6% |
| Total equity and liabilities | 10/49 | €137,831 | €361,460 | +€223,629 | +162.2% |
| Equity | 10/15 | €134,761 | €123,076 | -€11,684 | -8.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €129,761 | €129,761 | = | 0.0% |
| Distributable reserves | 133 | €129,761 | €129,761 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,684 | -€11,684 | |
| Amounts payable | 17/49 | €3,071 | €238,384 | +€235,314 | +7663.5% |
| Amounts payable after more than one year | 17 | - | €216,560 | +€216,560 | |
| Financial debts | 170/4 | - | €216,560 | +€216,560 | |
| Amounts payable within one year | 42/48 | €2,251 | €14,324 | +€12,073 | +536.4% |
| Current portion of amounts payable after more than one year | 42 | - | €11,561 | +€11,561 | |
| Trade debts | 44 | €814 | €1,327 | +€512 | +62.9% |
| Suppliers | 440/4 | €814 | €1,327 | +€512 | +62.9% |
| Taxes, remuneration and social security | 45 | €1,436 | €1,436 | = | 0.0% |
| Taxes | 450/3 | €1,436 | €1,436 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €820 | €7,500 | +€6,680 | +814.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,194 | €10,540 | +€5,346 | +102.9% |
| Other operating charges | 640/8 | €118 | €1,280 | +€1,162 | +985.0% |
| Gross operating margin | 9900 | €12,772 | €1,206 | -€11,566 | -90.6% |
| Operating profit (loss) | 9901 | €7,461 | -€10,614 | -€18,075 | |
| Financial income | 75/76B | - | €1,772 | +€1,772 | |
| Recurring financial income | 75 | - | €1,772 | +€1,772 | |
| Financial charges | 65/66B | €252 | €2,842 | +€2,590 | +1027.6% |
| Recurring financial charges | 65 | €252 | €2,842 | +€2,590 | +1027.6% |
| Profit (loss) for the period before taxes | 9903 | €7,209 | -€11,684 | -€18,893 | |
| Income taxes | 67/77 | €1,436 | - | -€1,436 | |
| Profit (loss) for the period | 9904 | €5,772 | -€11,684 | -€17,457 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,772 | -€11,684 | -€17,457 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.