EPIC: 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.
EPIC
Largest movements
- Receivables within one year -€2,427
down €2,427 (-73.3%), from €3,309 to €882
- Profit (loss) carried forward -€1,875
down €1,875 (-8.3%), from -€22,464 to -€24,339
- Other debts -€1,341
no longer reported in 2025 (was €1,341)
- Trade debts +€790
up €790 (+8.1%), from €9,746 to €10,536
- Gross operating margin +€20,640
up €20,640 (+92.1%), from -€22,422 to -€1,782
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 | €3,623 | €1,197 | -€2,426 | -67.0% |
| Current assets | 29/58 | €3,623 | €1,197 | -€2,426 | -67.0% |
| Amounts receivable within one year | 40/41 | €3,309 | €882 | -€2,427 | -73.3% |
| Other amounts receivable | 41 | €3,309 | €882 | -€2,427 | -73.3% |
| Cash at bank and in hand | 54/58 | €313 | €314 | +€1 | +0.3% |
| Total equity and liabilities | 10/49 | €3,623 | €1,197 | -€2,426 | -67.0% |
| Equity | 10/15 | -€7,464 | -€9,339 | -€1,875 | -25.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,464 | -€24,339 | -€1,875 | -8.3% |
| Amounts payable | 17/49 | €11,087 | €10,536 | -€551 | -5.0% |
| Amounts payable within one year | 42/48 | €11,087 | €10,536 | -€551 | -5.0% |
| Trade debts | 44 | €9,746 | €10,536 | +€790 | +8.1% |
| Suppliers | 440/4 | €9,746 | €10,536 | +€790 | +8.1% |
| Other amounts payable | 47/48 | €1,341 | - | -€1,341 | |
| Gross operating margin | 9900 | -€22,422 | -€1,782 | +€20,640 | +92.1% |
| Operating profit (loss) | 9901 | -€22,422 | -€1,782 | +€20,640 | +92.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €43 | €92 | +€50 | +116.9% |
| Recurring financial charges | 65 | €43 | €92 | +€50 | +116.9% |
| Profit (loss) for the period before taxes | 9903 | -€22,464 | -€1,875 | +€20,590 | +91.7% |
| Profit (loss) for the period | 9904 | -€22,464 | -€1,875 | +€20,590 | +91.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,464 | -€1,875 | +€20,590 | +91.7% |
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.