EPBeter: 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.
EPBeter
Largest movements
- Receivables within one year -€16,847
down €16,847 (-37.9%), from €44,441 to €27,594
of which Trade receivables: -€23,112
- Deferred charges and accrued income -€1,262
down €1,262 (-47.2%), from €2,674 to €1,412
- Profit (loss) carried forward -€85,891
down €85,891 (-37.9%), from -€226,480 to -€312,371
- Other debts +€58,704
up €58,704 (+43.9%), from €133,718 to €192,422
- Trade debts +€6,085
up €6,085 (+18.3%), from €33,178 to €39,263
- Accrued charges and deferred income +€2,792
new in 2025: €2,792
- Turnover +€54,513
up €54,513 (+37.7%), from €144,679 to €199,192
- Purchases and services +€52,016
up €52,016 (+23.2%), from €223,996 to €276,012
- Financial charges +€2,252
up €2,252 (+37.8%), from €5,966 to €8,219
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 | €52,457 | €34,106 | -€18,350 | -35.0% |
| Fixed assets | 21/28 | €241 | - | -€241 | |
| Tangible fixed assets | 22/27 | €241 | - | -€241 | |
| Plant, machinery and equipment | 23 | €241 | - | -€241 | |
| Current assets | 29/58 | €52,215 | €34,106 | -€18,109 | -34.7% |
| Amounts receivable within one year | 40/41 | €44,441 | €27,594 | -€16,847 | -37.9% |
| Trade receivables | 40 | €44,441 | €21,329 | -€23,112 | -52.0% |
| Other amounts receivable | 41 | - | €6,265 | +€6,265 | |
| Cash at bank and in hand | 54/58 | €5,100 | €5,100 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,674 | €1,412 | -€1,262 | -47.2% |
| Total equity and liabilities | 10/49 | €52,457 | €34,106 | -€18,350 | -35.0% |
| Equity | 10/15 | -€114,480 | -€200,371 | -€85,891 | -75.0% |
| Contributions | 10/11 | €112,000 | €112,000 | = | 0.0% |
| Capital | 10 | €112,000 | €112,000 | = | 0.0% |
| Issued capital | 100 | €112,000 | €112,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€226,480 | -€312,371 | -€85,891 | -37.9% |
| Amounts payable | 17/49 | €166,936 | €234,477 | +€67,541 | +40.5% |
| Amounts payable within one year | 42/48 | €166,936 | €231,685 | +€64,749 | +38.8% |
| Trade debts | 44 | €33,178 | €39,263 | +€6,085 | +18.3% |
| Suppliers | 440/4 | €33,178 | €39,263 | +€6,085 | +18.3% |
| Taxes, remuneration and social security | 45 | €41 | - | -€41 | |
| Taxes | 450/3 | €41 | - | -€41 | |
| Other amounts payable | 47/48 | €133,718 | €192,422 | +€58,704 | +43.9% |
| Accrued charges and deferred income | 492/3 | - | €2,792 | +€2,792 | |
| Turnover | 70 | €144,679 | €199,192 | +€54,513 | +37.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €223,996 | €276,012 | +€52,016 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €241 | -€92 | -27.5% |
| Other operating charges | 640/8 | €725 | €682 | -€42 | -5.8% |
| Gross operating margin | 9900 | -€78,703 | -€76,759 | +€1,943 | +2.5% |
| Operating profit (loss) | 9901 | -€79,760 | -€77,683 | +€2,077 | +2.6% |
| Financial income | 75/76B | €3 | €11 | +€8 | +277.6% |
| Recurring financial income | 75 | €3 | €11 | +€8 | +277.6% |
| Financial charges | 65/66B | €5,966 | €8,219 | +€2,252 | +37.8% |
| Recurring financial charges | 65 | €5,966 | €8,219 | +€2,252 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | -€85,724 | -€85,891 | -€167 | -0.2% |
| Profit (loss) for the period | 9904 | -€85,724 | -€85,891 | -€167 | -0.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,724 | -€85,891 | -€167 | -0.2% |
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 9 October 2026 via checked.be.