EPC de Kempen: 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.
EPC de Kempen
Largest movements
- Tangible fixed assets -€10,406
down €10,406 (-29.3%), from €35,462 to €25,056
of which Furniture and vehicles: -€10,406
- Receivables within one year -€6,613
down €6,613 (-72.1%), from €9,174 to €2,561
of which Trade receivables: -€5,467
- Cash +€2,692
up €2,692 (+6.9%), from €38,737 to €41,429
mainly Depreciation (+€10,406) and Receivables within one year (+€6,613)
- Deferred charges and accrued income -€982
down €982 (-46.7%), from €2,103 to €1,120
- Debts after one year -€8,302
down €8,302 (-37.6%), from €22,108 to €13,807
- Reserves -€6,523
down €6,523 (-15.5%), from €41,984 to €35,462
of which Distributable reserves: -€6,523
- Other debts +€1,057
new in 2025: €1,057
- Gross operating margin -€22,906
down €22,906 (-74.0%), from €30,933 to €8,028
- Taxes -€5,017
down €5,017 (-97.3%), from €5,153 to €137
- Other operating charges -€2,156
down €2,156 (-73.7%), from €2,926 to €769
- Staff costs +€465
up €465 (+22.9%), from €2,031 to €2,496
- Financial charges -€324
down €324 (-17.6%), from €1,842 to €1,518
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 | €85,476 | €70,166 | -€15,310 | -17.9% |
| Fixed assets | 21/28 | €35,462 | €25,056 | -€10,406 | -29.3% |
| Tangible fixed assets | 22/27 | €35,462 | €25,056 | -€10,406 | -29.3% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €35,462 | €25,056 | -€10,406 | -29.3% |
| Current assets | 29/58 | €50,014 | €45,111 | -€4,904 | -9.8% |
| Amounts receivable within one year | 40/41 | €9,174 | €2,561 | -€6,613 | -72.1% |
| Trade receivables | 40 | €7,660 | €2,193 | -€5,467 | -71.4% |
| Other amounts receivable | 41 | €1,514 | €368 | -€1,146 | -75.7% |
| Cash at bank and in hand | 54/58 | €38,737 | €41,429 | +€2,692 | +6.9% |
| Deferred charges and accrued income | 490/1 | €2,103 | €1,120 | -€982 | -46.7% |
| Total equity and liabilities | 10/49 | €85,476 | €70,166 | -€15,310 | -17.9% |
| Equity | 10/15 | €48,190 | €40,891 | -€7,299 | -15.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €41,984 | €35,462 | -€6,523 | -15.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €41,984 | €35,462 | -€6,523 | -15.5% |
| Profit (loss) carried forward | 14 | €0 | -€776 | -€776 | |
| Amounts payable | 17/49 | €37,287 | €29,276 | -€8,011 | -21.5% |
| Amounts payable after more than one year | 17 | €22,108 | €13,807 | -€8,302 | -37.6% |
| Financial debts | 170/4 | €22,108 | €13,807 | -€8,302 | -37.6% |
| Amounts payable within one year | 42/48 | €15,178 | €15,469 | +€291 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €7,993 | €8,302 | +€309 | +3.9% |
| Financial debts | 43 | €500 | €477 | -€23 | -4.5% |
| Credit institutions | 430/8 | €500 | €477 | -€23 | -4.5% |
| Trade debts | 44 | €1,906 | €1,536 | -€369 | -19.4% |
| Suppliers | 440/4 | €1,906 | €1,536 | -€369 | -19.4% |
| Taxes, remuneration and social security | 45 | €4,780 | €4,097 | -€683 | -14.3% |
| Taxes | 450/3 | €4,780 | €4,097 | -€683 | -14.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €1,057 | +€1,057 | |
| Non-recurring operating income | 76A | €14,647 | €0 | -€14,647 | -100% |
| Remuneration, social security and pensions | 62 | €2,031 | €2,496 | +€465 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,406 | €10,406 | = | 0.0% |
| Other operating charges | 640/8 | €2,926 | €769 | -€2,156 | -73.7% |
| Gross operating margin | 9900 | €30,933 | €8,028 | -€22,906 | -74.0% |
| Operating profit (loss) | 9901 | €15,570 | -€5,644 | -€21,214 | |
| Financial charges | 65/66B | €1,842 | €1,518 | -€324 | -17.6% |
| Recurring financial charges | 65 | €1,842 | €1,518 | -€324 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €13,728 | -€7,162 | -€20,890 | |
| Income taxes | 67/77 | €5,153 | €137 | -€5,017 | -97.3% |
| Profit (loss) for the period | 9904 | €8,575 | -€7,299 | -€15,873 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,575 | -€7,299 | -€15,873 |
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 29 October 2026 via checked.be.