Epeios: what changed
Two fiscal 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.
Epeios
Largest movements
- Cash +€114,349
up €114,349 (+136.9%), from €83,523 to €197,872
mainly Net result for the year (+€75,541) and Tax, wage and social debts (+€28,180)
- Receivables within one year -€10,447
down €10,447 (-64.2%), from €16,281 to €5,834
of which Trade receivables: -€11,979
- Reserves +€75,541
up €75,541 (+95.4%), from €79,200 to €154,741
- Tax, wage and social debts +€28,180
up €28,180 (+186.1%), from €15,146 to €43,327
- Gross operating margin +€22,983
up €22,983 (+31.8%), from €72,377 to €95,360
- Taxes +€4,624
up €4,624 (+30.5%), from €15,146 to €19,771
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 | €99,805 | €203,707 | +€103,902 | +104.1% |
| Current assets | 29/58 | €99,805 | €203,707 | +€103,902 | +104.1% |
| Amounts receivable within one year | 40/41 | €16,281 | €5,834 | -€10,447 | -64.2% |
| Trade receivables | 40 | €11,979 | €0 | -€11,979 | -100.0% |
| Other amounts receivable | 41 | €4,303 | €5,834 | +€1,532 | +35.6% |
| Cash at bank and in hand | 54/58 | €83,523 | €197,872 | +€114,349 | +136.9% |
| Total equity and liabilities | 10/49 | €99,805 | €203,707 | +€103,902 | +104.1% |
| Equity | 10/15 | €83,200 | €158,741 | +€75,541 | +90.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €79,200 | €154,741 | +€75,541 | +95.4% |
| Distributable reserves | 133 | €79,200 | €154,741 | +€75,541 | +95.4% |
| Amounts payable | 17/49 | €16,605 | €44,966 | +€28,361 | +170.8% |
| Amounts payable within one year | 42/48 | €16,263 | €44,966 | +€28,702 | +176.5% |
| Trade debts | 44 | €1,117 | €1,639 | +€522 | +46.7% |
| Suppliers | 440/4 | €1,117 | €1,639 | +€522 | +46.7% |
| Taxes, remuneration and social security | 45 | €15,146 | €43,327 | +€28,180 | +186.1% |
| Taxes | 450/3 | €15,146 | €43,327 | +€28,180 | +186.1% |
| Accrued charges and deferred income | 492/3 | €342 | €0 | -€342 | -100.0% |
| Gross operating margin | 9900 | €72,377 | €95,360 | +€22,983 | +31.8% |
| Operating profit (loss) | 9901 | €72,377 | €95,360 | +€22,983 | +31.8% |
| Financial income | 75/76B | €83 | €248 | +€165 | +198.4% |
| Recurring financial income | 75 | €83 | €248 | +€165 | +198.4% |
| Financial charges | 65/66B | €48 | €297 | +€248 | +514.8% |
| Recurring financial charges | 65 | €48 | €297 | +€248 | +514.8% |
| Profit (loss) for the period before taxes | 9903 | €72,412 | €95,312 | +€22,900 | +31.6% |
| Income taxes | 67/77 | €15,146 | €19,771 | +€4,624 | +30.5% |
| Profit (loss) for the period | 9904 | €57,266 | €75,541 | +€18,276 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,266 | €75,541 | +€18,276 | +31.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.