EPAHOL: 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.
EPAHOL
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€42,250
down €42,250 (-6.1%), from €692,930 to €650,680
- Profit (loss) carried forward +€41,075
up €41,075 (+27.2%), from -€150,970 to -€109,895
- Financial income +€49,376
up €49,376 (+9,154%), from €539 to €49,915
of which Non-recurring financial income: +€49,915
- Taxes +€4,363
new in 2024: €4,363
- Other operating charges -€309
down €309 (-71.2%), from €434 to €125
- Gross operating margin +€204
up €204 (+4.5%), from -€4,500 to -€4,297
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €566,510 | €560,702 | -€5,808 | -1.0% |
| Fixed assets | 21/28 | €214,112 | €212,622 | -€1,490 | -0.7% |
| Financial fixed assets | 28 | €214,112 | €212,622 | -€1,490 | -0.7% |
| Current assets | 29/58 | €352,398 | €348,079 | -€4,318 | -1.2% |
| Amounts receivable within one year | 40/41 | €351,619 | €347,810 | -€3,809 | -1.1% |
| Other amounts receivable | 41 | €351,619 | €347,810 | -€3,809 | -1.1% |
| Cash at bank and in hand | 54/58 | €779 | €270 | -€509 | -65.4% |
| Total equity and liabilities | 10/49 | €566,510 | €560,702 | -€5,808 | -1.0% |
| Equity | 10/15 | -€134,515 | -€93,440 | +€41,075 | +30.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,056 | €4,056 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,196 | €2,196 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€150,970 | -€109,895 | +€41,075 | +27.2% |
| Amounts payable | 17/49 | €701,025 | €654,142 | -€46,883 | -6.7% |
| Amounts payable within one year | 42/48 | €701,025 | €654,142 | -€46,883 | -6.7% |
| Trade debts | 44 | €8,095 | €3,462 | -€4,633 | -57.2% |
| Suppliers | 440/4 | €8,095 | €3,462 | -€4,633 | -57.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €692,930 | €650,680 | -€42,250 | -6.1% |
| Other operating charges | 640/8 | €434 | €125 | -€309 | -71.2% |
| Gross operating margin | 9900 | -€4,500 | -€4,297 | +€204 | +4.5% |
| Operating profit (loss) | 9901 | -€4,935 | -€4,422 | +€513 | +10.4% |
| Financial income | 75/76B | €539 | €49,915 | +€49,376 | +9,154% |
| Recurring financial income | 75 | €539 | €0 | -€539 | -100% |
| Non-recurring financial income | 76B | - | €49,915 | +€49,915 | |
| Financial charges | 65/66B | €46 | €56 | +€9 | +20.1% |
| Recurring financial charges | 65 | €46 | €56 | +€9 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,442 | €45,438 | +€49,879 | |
| Income taxes | 67/77 | - | €4,363 | +€4,363 | |
| Profit (loss) for the period | 9904 | -€4,442 | €41,075 | +€45,516 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,442 | €41,075 | +€45,516 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.