EPHIZODE: 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.
EPHIZODE
Largest movements
- Cash +€12,309
up €12,309 (+161%), from €7,657 to €19,966
mainly Net result for the year (+€9,803) and Other debts (+€5,622)
- Current investments +€6,489
new in 2025: €6,489
- Receivables within one year -€4,551
down €4,551 (-73.7%), from €6,175 to €1,624
of which Other amounts receivable: -€3,619
- Tangible fixed assets -€618
down €618 (-22.2%), from €2,788 to €2,170
- Reserves +€8,970
up €8,970 (+74.6%), from €12,017 to €20,986
- Other debts +€5,622
up €5,622 (+2,070%), from €272 to €5,894
- Trade debts -€769
down €769 (-57.8%), from €1,331 to €562
- Gross operating margin -€2,456
down €2,456 (-14.7%), from €16,688 to €14,232
- Taxes -€634
down €634 (-14.2%), from €4,469 to €3,835
- Financial income +€368
up €368 (+118%), from €312 to €680
- Depreciation +€316
up €316 (+104%), from €302 to €618
- Financial charges +€248
up €248 (+2,482%), from €10 to €258
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 | €16,619 | €30,442 | +€13,823 | +83.2% |
| Fixed assets | 21/28 | €2,788 | €2,170 | -€618 | -22.2% |
| Tangible fixed assets | 22/27 | €2,788 | €2,170 | -€618 | -22.2% |
| Furniture and vehicles | 24 | €2,788 | €2,170 | -€618 | -22.2% |
| Current assets | 29/58 | €13,832 | €28,272 | +€14,441 | +104% |
| Amounts receivable within one year | 40/41 | €6,175 | €1,624 | -€4,551 | -73.7% |
| Trade receivables | 40 | €1,100 | €169 | -€931 | -84.7% |
| Other amounts receivable | 41 | €5,075 | €1,456 | -€3,619 | -71.3% |
| Current investments | 50/53 | - | €6,489 | +€6,489 | |
| Cash at bank and in hand | 54/58 | €7,657 | €19,966 | +€12,309 | +161% |
| Deferred charges and accrued income | 490/1 | - | €193 | +€193 | |
| Total equity and liabilities | 10/49 | €16,619 | €30,442 | +€13,823 | +83.2% |
| Equity | 10/15 | €15,017 | €23,986 | +€8,970 | +59.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,017 | €20,986 | +€8,970 | +74.6% |
| Distributable reserves | 133 | €12,017 | €20,986 | +€8,970 | +74.6% |
| Amounts payable | 17/49 | €1,603 | €6,456 | +€4,853 | +303% |
| Amounts payable within one year | 42/48 | €1,603 | €6,456 | +€4,853 | +303% |
| Trade debts | 44 | €1,331 | €562 | -€769 | -57.8% |
| Suppliers | 440/4 | €1,331 | €562 | -€769 | -57.8% |
| Other amounts payable | 47/48 | €272 | €5,894 | +€5,622 | +2,070% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €302 | €618 | +€316 | +104% |
| Other operating charges | 640/8 | €202 | €398 | +€196 | +97.0% |
| Gross operating margin | 9900 | €16,688 | €14,232 | -€2,456 | -14.7% |
| Operating profit (loss) | 9901 | €16,184 | €13,216 | -€2,968 | -18.3% |
| Financial income | 75/76B | €312 | €680 | +€368 | +118% |
| Recurring financial income | 75 | €312 | €680 | +€368 | +118% |
| Financial charges | 65/66B | €10 | €258 | +€248 | +2,482% |
| Recurring financial charges | 65 | €10 | €258 | +€248 | +2,482% |
| Profit (loss) for the period before taxes | 9903 | €16,486 | €13,637 | -€2,848 | -17.3% |
| Income taxes | 67/77 | €4,469 | €3,835 | -€634 | -14.2% |
| Profit (loss) for the period | 9904 | €12,017 | €9,803 | -€2,214 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,017 | €9,803 | -€2,214 | -18.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.