EPATANT CLEAN: 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.
EPATANT CLEAN
Largest movements
- Receivables within one year -€54,350
down €54,350 (-25.1%), from €216,856 to €162,506
of which Trade receivables: -€56,885
- Tangible fixed assets -€33,552
down €33,552 (-87.6%), from €38,282 to €4,729
of which Furniture and vehicles: -€32,178
- Cash -€16,734
down €16,734 (-60.9%), from €27,472 to €10,738
mainly Net result for the year (-€43,263) and Tax, wage and social debts (-€33,058)
- Deferred charges and accrued income +€5,791
up €5,791, from €0 to €5,791
- Profit (loss) carried forward -€43,263
down €43,263 (-42.1%), from €102,797 to €59,534
- Tax, wage and social debts -€33,058
down €33,058 (-50.8%), from €65,081 to €32,023
of which Taxes: -€32,283
- Trade debts -€22,395
down €22,395 (-20.6%), from €108,615 to €86,220
- Gross operating margin -€59,278
down €59,278 (-87.6%), from €67,689 to €8,411
- Depreciation -€5,592
down €5,592 (-72.8%), from €7,679 to €2,088
- Taxes -€5,177
down €5,177 (-91.8%), from €5,641 to €464
- Other operating charges -€4,527
down €4,527 (-42.5%), from €10,660 to €6,133
- Staff costs +€4,478
up €4,478 (+17.2%), from €26,010 to €30,488
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 | €283,489 | €184,774 | -€98,715 | -34.8% |
| Fixed assets | 21/28 | €39,162 | €5,739 | -€33,422 | -85.3% |
| Tangible fixed assets | 22/27 | €38,282 | €4,729 | -€33,552 | -87.6% |
| Land and buildings | 22 | €396 | €0 | -€396 | -100% |
| Plant, machinery and equipment | 23 | €4,379 | €3,401 | -€978 | -22.3% |
| Furniture and vehicles | 24 | €33,507 | €1,328 | -€32,178 | -96.0% |
| Financial fixed assets | 28 | €880 | €1,010 | +€130 | +14.8% |
| Current assets | 29/58 | €244,328 | €179,035 | -€65,293 | -26.7% |
| Amounts receivable within one year | 40/41 | €216,856 | €162,506 | -€54,350 | -25.1% |
| Trade receivables | 40 | €192,993 | €136,108 | -€56,885 | -29.5% |
| Other amounts receivable | 41 | €23,863 | €26,398 | +€2,535 | +10.6% |
| Cash at bank and in hand | 54/58 | €27,472 | €10,738 | -€16,734 | -60.9% |
| Deferred charges and accrued income | 490/1 | €0 | €5,791 | +€5,791 | |
| Total equity and liabilities | 10/49 | €283,489 | €184,774 | -€98,715 | -34.8% |
| Equity | 10/15 | €109,794 | €66,531 | -€43,263 | -39.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €497 | €497 | = | 0.0% |
| Non-distributable reserves | 130/1 | €497 | €497 | = | 0.0% |
| Reserves not available under the articles | 1311 | €497 | €497 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,797 | €59,534 | -€43,263 | -42.1% |
| Amounts payable | 17/49 | €173,696 | €118,243 | -€55,452 | -31.9% |
| Amounts payable within one year | 42/48 | €173,696 | €118,243 | -€55,452 | -31.9% |
| Trade debts | 44 | €108,615 | €86,220 | -€22,395 | -20.6% |
| Suppliers | 440/4 | €108,615 | €86,220 | -€22,395 | -20.6% |
| Taxes, remuneration and social security | 45 | €65,081 | €32,023 | -€33,058 | -50.8% |
| Taxes | 450/3 | €56,235 | €23,951 | -€32,283 | -57.4% |
| Remuneration and social security | 454/9 | €8,846 | €8,072 | -€774 | -8.8% |
| Remuneration, social security and pensions | 62 | €26,010 | €30,488 | +€4,478 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,679 | €2,088 | -€5,592 | -72.8% |
| Other operating charges | 640/8 | €10,660 | €6,133 | -€4,527 | -42.5% |
| Non-recurring operating charges | 66A | €3,673 | €12,460 | +€8,788 | +239% |
| Gross operating margin | 9900 | €67,689 | €8,411 | -€59,278 | -87.6% |
| Operating profit (loss) | 9901 | €19,668 | -€42,758 | -€62,426 | |
| Financial income | 75/76B | €33 | €1,533 | +€1,500 | +4,617% |
| Recurring financial income | 75 | €33 | €1,533 | +€1,500 | +4,617% |
| Financial charges | 65/66B | €1,147 | €1,573 | +€427 | +37.2% |
| Recurring financial charges | 65 | €1,147 | €1,573 | +€427 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €18,553 | -€42,799 | -€61,352 | |
| Income taxes | 67/77 | €5,641 | €464 | -€5,177 | -91.8% |
| Profit (loss) for the period | 9904 | €12,912 | -€43,263 | -€56,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,912 | -€43,263 | -€56,175 |
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 15 October 2026 via checked.be.