Plateau d’Erpent: 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.
Plateau d’Erpent
Largest movements
- Cash -€135,360
down €135,360 (-17.5%), from €771,481 to €636,121
mainly Trade debts (-€69,519) and Stocks and contracts (-€40,786)
- Stocks and contracts +€40,786
up €40,786 (+70.5%), from €57,812 to €98,598
- Receivables within one year +€9,888
up €9,888 (+48.8%), from €20,262 to €30,150
of which Other amounts receivable: +€5,009
- Trade debts -€69,519
down €69,519 (-8.9%), from €782,986 to €713,466
- Profit (loss) carried forward -€15,167
down €15,167 (-930%), from -€1,630 to -€16,797
- Other operating charges +€13,979
up €13,979 (+5,831%), from €240 to €14,219
- Financial income -€7,305
down €7,305 (-97.8%), from €7,470 to €165
- Financial charges -€6,479
down €6,479 (-100%), from €6,479 to €0
- Taxes -€2,224
down €2,224, from €1,112 to -€1,112
- Gross operating margin +€318
up €318 (+12.5%), from -€2,543 to -€2,225
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 | €849,555 | €764,869 | -€84,687 | -10.0% |
| Current assets | 29/58 | €849,555 | €764,869 | -€84,687 | -10.0% |
| Stocks and contracts in progress | 3 | €57,812 | €98,598 | +€40,786 | +70.5% |
| Stocks | 30/36 | €57,812 | €98,598 | +€40,786 | +70.5% |
| Amounts receivable within one year | 40/41 | €20,262 | €30,150 | +€9,888 | +48.8% |
| Trade receivables | 40 | €19,866 | €24,745 | +€4,879 | +24.6% |
| Other amounts receivable | 41 | €397 | €5,405 | +€5,009 | +1,263% |
| Cash at bank and in hand | 54/58 | €771,481 | €636,121 | -€135,360 | -17.5% |
| Total equity and liabilities | 10/49 | €849,555 | €764,869 | -€84,687 | -10.0% |
| Equity | 10/15 | €66,570 | €51,403 | -€15,167 | -22.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,630 | -€16,797 | -€15,167 | -930% |
| Amounts payable | 17/49 | €782,986 | €713,466 | -€69,519 | -8.9% |
| Amounts payable within one year | 42/48 | €782,986 | €713,466 | -€69,519 | -8.9% |
| Trade debts | 44 | €782,986 | €713,466 | -€69,519 | -8.9% |
| Suppliers | 440/4 | €782,986 | €713,466 | -€69,519 | -8.9% |
| Other operating charges | 640/8 | €240 | €14,219 | +€13,979 | +5,831% |
| Gross operating margin | 9900 | -€2,543 | -€2,225 | +€318 | +12.5% |
| Operating profit (loss) | 9901 | -€2,783 | -€16,444 | -€13,661 | -491% |
| Financial income | 75/76B | €7,470 | €165 | -€7,305 | -97.8% |
| Recurring financial income | 75 | €7,470 | €165 | -€7,305 | -97.8% |
| Financial charges | 65/66B | €6,479 | €0 | -€6,479 | -100% |
| Recurring financial charges | 65 | €6,479 | €0 | -€6,479 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€1,792 | -€16,279 | -€14,487 | -808% |
| Income taxes | 67/77 | €1,112 | -€1,112 | -€2,224 | |
| Profit (loss) for the period | 9904 | -€2,904 | -€15,167 | -€12,264 | -422% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,904 | -€15,167 | -€12,264 | -422% |
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 23 October 2026 via checked.be.