B-Epic: 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.
B-Epic
Largest movements
- Tangible fixed assets +€13,278
up €13,278 (+648.3%), from €2,048 to €15,327
of which Furniture and vehicles: +€13,463
- Receivables within one year -€10,049
down €10,049 (-61.0%), from €16,483 to €6,433
- Cash +€9,697
up €9,697 (+51.4%), from €18,857 to €28,554
mainly Net result for the year (+€13,040) and Receivables within one year (+€10,049)
- Deferred charges and accrued income +€3,084
new in 2025: €3,084
- Profit (loss) carried forward +€13,040
up €13,040 (+84.0%), from -€15,526 to -€2,486
- Debts after one year -€10,500
down €10,500 (-100.0%), from €10,500 to €0
- Tax, wage and social debts +€8,016
up €8,016 (+182.5%), from €4,392 to €12,408
of which Taxes: +€6,132
- Other debts +€7,821
up €7,821 (+52.1%), from €15,013 to €22,834
- Current portion of long-term debt -€3,810
down €3,810 (-100.0%), from €3,810 to €0
- Gross operating margin +€6,768
up €6,768 (+36.7%), from €18,433 to €25,200
- Depreciation -€5,331
down €5,331 (-64.2%), from €8,309 to €2,978
- Taxes +€5,024
up €5,024 (+422.2%), from €1,190 to €6,215
- Other operating charges +€1,842
up €1,842 (+555.7%), from €331 to €2,173
- Financial charges -€524
down €524 (-39.7%), from €1,319 to €795
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 | €37,388 | €53,556 | +€16,167 | +43.2% |
| Fixed assets | 21/28 | €2,048 | €15,485 | +€13,436 | +656.0% |
| Tangible fixed assets | 22/27 | €2,048 | €15,327 | +€13,278 | +648.3% |
| Plant, machinery and equipment | 23 | €187 | €3 | -€184 | -98.4% |
| Furniture and vehicles | 24 | €1,861 | €15,324 | +€13,463 | +723.4% |
| Financial fixed assets | 28 | - | €158 | +€158 | |
| Current assets | 29/58 | €35,340 | €38,071 | +€2,731 | +7.7% |
| Amounts receivable within one year | 40/41 | €16,483 | €6,433 | -€10,049 | -61.0% |
| Trade receivables | 40 | €16,483 | €6,433 | -€10,049 | -61.0% |
| Cash at bank and in hand | 54/58 | €18,857 | €28,554 | +€9,697 | +51.4% |
| Deferred charges and accrued income | 490/1 | - | €3,084 | +€3,084 | |
| Total equity and liabilities | 10/49 | €37,388 | €53,556 | +€16,167 | +43.2% |
| Equity | 10/15 | €3,015 | €16,054 | +€13,040 | +432.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,040 | €16,040 | = | 0.0% |
| Distributable reserves | 133 | €16,040 | €16,040 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,526 | -€2,486 | +€13,040 | +84.0% |
| Amounts payable | 17/49 | €34,374 | €37,501 | +€3,127 | +9.1% |
| Amounts payable after more than one year | 17 | €10,500 | €0 | -€10,500 | -100.0% |
| Financial debts | 170/4 | €10,500 | €0 | -€10,500 | -100.0% |
| Amounts payable within one year | 42/48 | €23,874 | €37,501 | +€13,627 | +57.1% |
| Current portion of amounts payable after more than one year | 42 | €3,810 | €0 | -€3,810 | -100.0% |
| Trade debts | 44 | €658 | €2,258 | +€1,600 | +243.1% |
| Suppliers | 440/4 | €658 | €2,258 | +€1,600 | +243.1% |
| Taxes, remuneration and social security | 45 | €4,392 | €12,408 | +€8,016 | +182.5% |
| Taxes | 450/3 | €4,392 | €10,524 | +€6,132 | +139.6% |
| Remuneration and social security | 454/9 | - | €1,885 | +€1,885 | |
| Other amounts payable | 47/48 | €15,013 | €22,834 | +€7,821 | +52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,309 | €2,978 | -€5,331 | -64.2% |
| Other operating charges | 640/8 | €331 | €2,173 | +€1,842 | +555.7% |
| Gross operating margin | 9900 | €18,433 | €25,200 | +€6,768 | +36.7% |
| Operating profit (loss) | 9901 | €9,792 | €20,049 | +€10,257 | +104.7% |
| Financial income | 75/76B | €3 | €1 | -€2 | -75.0% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -75.0% |
| Financial charges | 65/66B | €1,319 | €795 | -€524 | -39.7% |
| Recurring financial charges | 65 | €1,319 | €795 | -€524 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €8,476 | €19,254 | +€10,779 | +127.2% |
| Income taxes | 67/77 | €1,190 | €6,215 | +€5,024 | +422.2% |
| Profit (loss) for the period | 9904 | €7,286 | €13,040 | +€5,754 | +79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,286 | €13,040 | +€5,754 | +79.0% |
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 11 October 2026 via checked.be.