Epic Distillery: 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 Distillery
Largest movements
- Cash -€10,685
down €10,685 (-88.6%), from €12,059 to €1,374
mainly Net result for the year (-€19,712) and Accrued charges and deferred income (-€11,370)
- Receivables within one year +€6,193
up €6,193 (+328%), from €1,891 to €8,083
of which Trade receivables: +€6,747
- Stocks and contracts -€3,742
down €3,742 (-29.4%), from €12,718 to €8,976
- Intangible fixed assets -€1,000
down €1,000 (-12.5%), from €7,973 to €6,973
- Trade debts +€23,474
up €23,474 (+62.2%), from €37,760 to €61,234
- Profit (loss) carried forward -€19,712
down €19,712 (-19.2%), from -€102,473 to -€122,185
- Accrued charges and deferred income -€11,370
down €11,370 (-98.4%), from €11,553 to €184
- Tax, wage and social debts -€1,410
down €1,410 (-12.8%), from €11,016 to €9,605
of which Taxes: -€2,333
- Other operating charges -€47,849
down €47,849 (-97.8%), from €48,932 to €1,082
- Gross operating margin -€14,618
down €14,618 (-35.3%), from €41,421 to €26,803
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 | €34,640 | €25,547 | -€9,094 | -26.3% |
| Fixed assets | 21/28 | €7,973 | €6,973 | -€1,000 | -12.5% |
| Intangible fixed assets | 21 | €7,973 | €6,973 | -€1,000 | -12.5% |
| Current assets | 29/58 | €26,668 | €18,574 | -€8,094 | -30.4% |
| Stocks and contracts in progress | 3 | €12,718 | €8,976 | -€3,742 | -29.4% |
| Stocks | 30/36 | €12,718 | €8,976 | -€3,742 | -29.4% |
| Amounts receivable within one year | 40/41 | €1,891 | €8,083 | +€6,193 | +328% |
| Trade receivables | 40 | €1,337 | €8,083 | +€6,747 | +505% |
| Other amounts receivable | 41 | €554 | - | -€554 | |
| Cash at bank and in hand | 54/58 | €12,059 | €1,374 | -€10,685 | -88.6% |
| Deferred charges and accrued income | 490/1 | - | €141 | +€141 | |
| Total equity and liabilities | 10/49 | €34,640 | €25,547 | -€9,094 | -26.3% |
| Equity | 10/15 | -€101,473 | -€121,185 | -€19,712 | -19.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,473 | -€122,185 | -€19,712 | -19.2% |
| Amounts payable | 17/49 | €136,113 | €146,732 | +€10,619 | +7.8% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €99,560 | €121,548 | +€21,988 | +22.1% |
| Trade debts | 44 | €37,760 | €61,234 | +€23,474 | +62.2% |
| Suppliers | 440/4 | €37,760 | €61,234 | +€23,474 | +62.2% |
| Taxes, remuneration and social security | 45 | €11,016 | €9,605 | -€1,410 | -12.8% |
| Taxes | 450/3 | €3,395 | €1,062 | -€2,333 | -68.7% |
| Remuneration and social security | 454/9 | €7,620 | €8,543 | +€923 | +12.1% |
| Other amounts payable | 47/48 | €50,784 | €50,709 | -€75 | -0.1% |
| Accrued charges and deferred income | 492/3 | €11,553 | €184 | -€11,370 | -98.4% |
| Remuneration, social security and pensions | 62 | €43,192 | €43,579 | +€387 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €48,932 | €1,082 | -€47,849 | -97.8% |
| Gross operating margin | 9900 | €41,421 | €26,803 | -€14,618 | -35.3% |
| Operating profit (loss) | 9901 | -€51,703 | -€18,859 | +€32,844 | +63.5% |
| Financial income | 75/76B | €79 | - | -€79 | |
| Recurring financial income | 75 | €79 | - | -€79 | |
| Financial charges | 65/66B | €684 | €854 | +€170 | +24.8% |
| Recurring financial charges | 65 | €684 | €854 | +€170 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | -€52,308 | -€19,712 | +€32,596 | +62.3% |
| Profit (loss) for the period | 9904 | -€52,308 | -€19,712 | +€32,596 | +62.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,308 | -€19,712 | +€32,596 | +62.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.