E.P.C.B.: 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.
E.P.C.B.
Largest movements
- Cash +€22,143
up €22,143 (+1526.7%), from €1,450 to €23,593
mainly Receivables within one year (+€14,145) and Net result for the year (+€7,759)
- Receivables within one year -€14,145
down €14,145 (-81.4%), from €17,367 to €3,222
- Profit (loss) carried forward +€7,759
up €7,759 (+8.9%), from -€87,006 to -€79,247
- Other debts +€1,680
up €1,680 (+4.6%), from €36,415 to €38,095
- Tax, wage and social debts -€1,592
down €1,592 (-26.8%), from €5,939 to €4,347
- Trade debts +€327
up €327 (+27.0%), from €1,211 to €1,538
- Accrued charges and deferred income -€279
down €279 (-72.1%), from €387 to €108
- Gross operating margin +€11,548
up €11,548 (+865.0%), from €1,335 to €12,883
- Taxes +€2,333
up €2,333 (+191.8%), from €1,217 to €3,550
- Financial charges +€349
up €349 (+51.7%), from €674 to €1,023
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 | €18,947 | €26,842 | +€7,894 | +41.7% |
| Current assets | 29/58 | €18,947 | €26,842 | +€7,894 | +41.7% |
| Amounts receivable within one year | 40/41 | €17,367 | €3,222 | -€14,145 | -81.4% |
| Trade receivables | 40 | €17,367 | €3,222 | -€14,145 | -81.4% |
| Cash at bank and in hand | 54/58 | €1,450 | €23,593 | +€22,143 | +1526.7% |
| Deferred charges and accrued income | 490/1 | €130 | €26 | -€103 | -79.6% |
| Total equity and liabilities | 10/49 | €18,947 | €26,842 | +€7,894 | +41.7% |
| Equity | 10/15 | -€25,006 | -€17,247 | +€7,759 | +31.0% |
| 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% |
| Profit (loss) carried forward | 14 | -€87,006 | -€79,247 | +€7,759 | +8.9% |
| Amounts payable | 17/49 | €43,953 | €44,089 | +€136 | +0.3% |
| Amounts payable within one year | 42/48 | €43,566 | €43,981 | +€415 | +1.0% |
| Trade debts | 44 | €1,211 | €1,538 | +€327 | +27.0% |
| Suppliers | 440/4 | €1,211 | €1,538 | +€327 | +27.0% |
| Taxes, remuneration and social security | 45 | €5,939 | €4,347 | -€1,592 | -26.8% |
| Taxes | 450/3 | €5,939 | €4,347 | -€1,592 | -26.8% |
| Other amounts payable | 47/48 | €36,415 | €38,095 | +€1,680 | +4.6% |
| Accrued charges and deferred income | 492/3 | €387 | €108 | -€279 | -72.1% |
| Other operating charges | 640/8 | €473 | €551 | +€79 | +16.6% |
| Gross operating margin | 9900 | €1,335 | €12,883 | +€11,548 | +865.0% |
| Operating profit (loss) | 9901 | €862 | €12,332 | +€11,469 | +1330.3% |
| Financial income | 75/76B | €3 | €0 | -€2 | -92.0% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -92.0% |
| Financial charges | 65/66B | €674 | €1,023 | +€349 | +51.7% |
| Recurring financial charges | 65 | €674 | €1,023 | +€349 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €190 | €11,309 | +€11,118 | +5839.1% |
| Income taxes | 67/77 | €1,217 | €3,550 | +€2,333 | +191.8% |
| Profit (loss) for the period | 9904 | -€1,026 | €7,759 | +€8,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,026 | €7,759 | +€8,785 |
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.