EPB Lipa: 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.
EPB Lipa
Largest movements
- Tangible fixed assets +€314,477
up €314,477 (+34.8%), from €904,760 to €1.2m
of which Land and buildings: +€308,955
- Cash -€104,353
down €104,353 (-41.1%), from €253,635 to €149,282
mainly Investment in fixed assets (net) (-€369,764) and Contributions, distributions and other (-€168,421)
- Debts after one year +€312,785
up €312,785 (+59.8%), from €522,913 to €835,698
- Reserves -€105,352
down €105,352 (-20.2%), from €520,857 to €415,505
- Tax, wage and social debts -€18,112
down €18,112 (-33.3%), from €54,356 to €36,244
of which Remuneration and social security: -€10,671
- Staff costs -€58,863
down €58,863 (-68.1%), from €86,377 to €27,514
- Gross operating margin -€55,854
down €55,854 (-19.7%), from €283,797 to €227,943
- Other operating charges +€40,275
up €40,275 (+823%), from €4,893 to €45,168
- Taxes -€25,370
down €25,370 (-70.5%), from €35,994 to €10,625
- Financial charges +€8,941
up €8,941 (+48.5%), from €18,424 to €27,365
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 | €1,212,499 | €1,410,981 | +€198,482 | +16.4% |
| Fixed assets | 21/28 | €905,190 | €1,219,487 | +€314,298 | +34.7% |
| Intangible fixed assets | 21 | €179 | - | -€179 | |
| Tangible fixed assets | 22/27 | €904,760 | €1,219,237 | +€314,477 | +34.8% |
| Land and buildings | 22 | €703,949 | €1,012,903 | +€308,955 | +43.9% |
| Plant, machinery and equipment | 23 | €168,175 | €153,480 | -€14,695 | -8.7% |
| Furniture and vehicles | 24 | €32,637 | €52,854 | +€20,218 | +61.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €307,310 | €191,493 | -€115,816 | -37.7% |
| Amounts receivable within one year | 40/41 | €48,164 | €36,167 | -€11,997 | -24.9% |
| Trade receivables | 40 | €46,679 | €29,272 | -€17,407 | -37.3% |
| Other amounts receivable | 41 | €1,485 | €6,895 | +€5,410 | +364% |
| Cash at bank and in hand | 54/58 | €253,635 | €149,282 | -€104,353 | -41.1% |
| Deferred charges and accrued income | 490/1 | €5,510 | €6,044 | +€534 | +9.7% |
| Total equity and liabilities | 10/49 | €1,212,499 | €1,410,981 | +€198,482 | +16.4% |
| Equity | 10/15 | €539,857 | €434,505 | -€105,352 | -19.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €520,857 | €415,505 | -€105,352 | -20.2% |
| Distributable reserves | 133 | €520,857 | €415,505 | -€105,352 | -20.2% |
| Amounts payable | 17/49 | €672,642 | €976,476 | +€303,834 | +45.2% |
| Amounts payable after more than one year | 17 | €522,913 | €835,698 | +€312,785 | +59.8% |
| Financial debts | 170/4 | €522,913 | €835,698 | +€312,785 | +59.8% |
| Amounts payable within one year | 42/48 | €149,729 | €140,778 | -€8,952 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €54,379 | €66,585 | +€12,206 | +22.4% |
| Trade debts | 44 | €18,624 | €9,663 | -€8,961 | -48.1% |
| Suppliers | 440/4 | €18,624 | €9,663 | -€8,961 | -48.1% |
| Advances received on contracts in progress | 46 | €18,644 | €19,299 | +€655 | +3.5% |
| Taxes, remuneration and social security | 45 | €54,356 | €36,244 | -€18,112 | -33.3% |
| Taxes | 450/3 | €38,586 | €31,144 | -€7,441 | -19.3% |
| Remuneration and social security | 454/9 | €15,771 | €5,100 | -€10,671 | -67.7% |
| Other amounts payable | 47/48 | €3,726 | €8,986 | +€5,261 | +141% |
| Remuneration, social security and pensions | 62 | €86,377 | €27,514 | -€58,863 | -68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,021 | €55,466 | -€555 | -1.0% |
| Other operating charges | 640/8 | €4,893 | €45,168 | +€40,275 | +823% |
| Non-recurring operating charges | 66A | €641 | - | -€641 | |
| Gross operating margin | 9900 | €283,797 | €227,943 | -€55,854 | -19.7% |
| Operating profit (loss) | 9901 | €135,864 | €99,794 | -€36,070 | -26.5% |
| Financial income | 75/76B | €66 | €1,264 | +€1,198 | +1,812% |
| Recurring financial income | 75 | €66 | €1,264 | +€1,198 | +1,812% |
| Financial charges | 65/66B | €18,424 | €27,365 | +€8,941 | +48.5% |
| Recurring financial charges | 65 | €18,424 | €27,365 | +€8,941 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €117,506 | €73,694 | -€43,813 | -37.3% |
| Income taxes | 67/77 | €35,994 | €10,625 | -€25,370 | -70.5% |
| Profit (loss) for the period | 9904 | €81,512 | €63,069 | -€18,443 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €81,512 | €63,069 | -€18,443 | -22.6% |
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 21 October 2026 via checked.be.