ETABLISSEMENTS ECREPONT: 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.
ETABLISSEMENTS ECREPONT
Largest movements
- Cash -€15,114
down €15,114 (-45.1%), from €33,532 to €18,418
mainly Debts after one year (-€19,658) and Receivables within one year (-€5,152)
- Tangible fixed assets -€11,786
down €11,786 (-10.0%), from €117,827 to €106,041
of which Land and buildings: -€10,608
- Receivables within one year +€5,152
new in 2025: €5,152
of which Other amounts receivable: +€4,612
- Deferred charges and accrued income +€1,685
new in 2025: €1,685
- Debts after one year -€19,658
down €19,658 (-92.1%), from €21,338 to €1,679
- Reserves +€3,600
up €3,600 (+28.0%), from €12,875 to €16,475
of which Distributable reserves: +€3,600
- Trade debts -€1,726
down €1,726 (-25.4%), from €6,800 to €5,074
- Gross operating margin -€9,644
down €9,644 (-31.2%), from €30,879 to €21,235
- Taxes -€3,082
down €3,082 (-47.4%), from €6,500 to €3,419
- Financial charges -€786
down €786 (-30.0%), from €2,617 to €1,831
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.
Derived cash bridge
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 | €158,450 | €138,400 | -€20,050 | -12.7% |
| Fixed assets | 21/28 | €118,742 | €106,956 | -€11,786 | -9.9% |
| Tangible fixed assets | 22/27 | €117,827 | €106,041 | -€11,786 | -10.0% |
| Land and buildings | 22 | €111,067 | €100,459 | -€10,608 | -9.6% |
| Plant, machinery and equipment | 23 | €4,903 | €4,263 | -€640 | -13.1% |
| Furniture and vehicles | 24 | €1,857 | €1,319 | -€538 | -29.0% |
| Financial fixed assets | 28 | €915 | €915 | = | 0.0% |
| Current assets | 29/58 | €39,708 | €31,444 | -€8,263 | -20.8% |
| Stocks and contracts in progress | 3 | €6,175 | €6,189 | +€14 | +0.2% |
| Stocks | 30/36 | €6,175 | €6,189 | +€14 | +0.2% |
| Amounts receivable within one year | 40/41 | - | €5,152 | +€5,152 | |
| Trade receivables | 40 | - | €539 | +€539 | |
| Other amounts receivable | 41 | - | €4,612 | +€4,612 | |
| Cash at bank and in hand | 54/58 | €33,532 | €18,418 | -€15,114 | -45.1% |
| Deferred charges and accrued income | 490/1 | - | €1,685 | +€1,685 | |
| Total equity and liabilities | 10/49 | €158,450 | €138,400 | -€20,050 | -12.7% |
| Equity | 10/15 | €51,412 | €53,515 | +€2,104 | +4.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Contributions outside capital | 11 | €18,750 | €18,750 | = | 0.0% |
| Other | 1109/19 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €12,875 | €16,475 | +€3,600 | +28.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Legal reserve | 130 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €11,000 | €14,600 | +€3,600 | +32.7% |
| Profit (loss) carried forward | 14 | €19,787 | €18,290 | -€1,496 | -7.6% |
| Amounts payable | 17/49 | €107,038 | €84,885 | -€22,153 | -20.7% |
| Amounts payable after more than one year | 17 | €21,338 | €1,679 | -€19,658 | -92.1% |
| Financial debts | 170/4 | €21,338 | €1,679 | -€19,658 | -92.1% |
| Amounts payable within one year | 42/48 | €84,900 | €83,205 | -€1,695 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €18,792 | €19,658 | +€867 | +4.6% |
| Trade debts | 44 | €6,800 | €5,074 | -€1,726 | -25.4% |
| Suppliers | 440/4 | €6,800 | €5,074 | -€1,726 | -25.4% |
| Taxes, remuneration and social security | 45 | €3,325 | €2,578 | -€748 | -22.5% |
| Taxes | 450/3 | €3,325 | €2,578 | -€748 | -22.5% |
| Other amounts payable | 47/48 | €55,983 | €55,895 | -€88 | -0.2% |
| Accrued charges and deferred income | 492/3 | €800 | - | -€800 | |
| Remuneration, social security and pensions | 62 | -€196 | - | +€196 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,786 | €11,786 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €430 | +€42 | +10.9% |
| Gross operating margin | 9900 | €30,879 | €21,235 | -€9,644 | -31.2% |
| Operating profit (loss) | 9901 | €18,902 | €9,019 | -€9,883 | -52.3% |
| Financial charges | 65/66B | €2,617 | €1,831 | -€786 | -30.0% |
| Recurring financial charges | 65 | €2,617 | €1,831 | -€786 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | €16,285 | €7,188 | -€9,097 | -55.9% |
| Income taxes | 67/77 | €6,500 | €3,419 | -€3,082 | -47.4% |
| Profit (loss) for the period | 9904 | €9,785 | €3,770 | -€6,016 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,785 | €3,770 | -€6,016 | -61.5% |
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 28 October 2026 via checked.be.