EPIC PEOPLE: 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 PEOPLE
Largest movements
- Cash +€7,540
up €7,540 (+65.2%), from €11,560 to €19,100
mainly Net result for the year (+€3,922) and Tax, wage and social debts (+€1,933)
- Receivables within one year -€957
down €957 (-23.5%), from €4,071 to €3,114
of which Other amounts receivable: -€957
- Tangible fixed assets -€911
down €911 (-43.0%), from €2,117 to €1,206
- Profit (loss) carried forward +€3,922
up €3,922, from €0 to €3,922
- Tax, wage and social debts +€1,933
up €1,933 (+193%), from €1,002 to €2,935
- Gross operating margin -€5,749
down €5,749 (-42.2%), from €13,633 to €7,884
- Taxes +€931
up €931 (+93.0%), from €1,002 to €1,933
- Financial income +€161
up €161 (+333%), from €48 to €209
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 | €18,634 | €24,389 | +€5,755 | +30.9% |
| Fixed assets | 21/28 | €2,117 | €1,206 | -€911 | -43.0% |
| Tangible fixed assets | 22/27 | €2,117 | €1,206 | -€911 | -43.0% |
| Furniture and vehicles | 24 | €2,117 | €1,206 | -€911 | -43.0% |
| Current assets | 29/58 | €16,517 | €23,182 | +€6,666 | +40.4% |
| Amounts receivable within one year | 40/41 | €4,071 | €3,114 | -€957 | -23.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,071 | €3,114 | -€957 | -23.5% |
| Cash at bank and in hand | 54/58 | €11,560 | €19,100 | +€7,540 | +65.2% |
| Deferred charges and accrued income | 490/1 | €886 | €969 | +€83 | +9.3% |
| Total equity and liabilities | 10/49 | €18,634 | €24,389 | +€5,755 | +30.9% |
| Equity | 10/15 | €16,833 | €20,755 | +€3,922 | +23.3% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €2,833 | €2,833 | = | 0.0% |
| Distributable reserves | 133 | €2,833 | €2,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €3,922 | +€3,922 | |
| Amounts payable | 17/49 | €1,800 | €3,634 | +€1,833 | +102% |
| Amounts payable within one year | 42/48 | €1,800 | €3,634 | +€1,833 | +102% |
| Trade debts | 44 | €617 | €439 | -€178 | -28.9% |
| Suppliers | 440/4 | €617 | €439 | -€178 | -28.9% |
| Advances received on contracts in progress | 46 | €181 | €260 | +€79 | +43.5% |
| Taxes, remuneration and social security | 45 | €1,002 | €2,935 | +€1,933 | +193% |
| Taxes | 450/3 | €1,002 | €2,935 | +€1,933 | +193% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €795 | €911 | +€116 | +14.6% |
| Other operating charges | 640/8 | €1,217 | €1,136 | -€80 | -6.6% |
| Gross operating margin | 9900 | €13,633 | €7,884 | -€5,749 | -42.2% |
| Operating profit (loss) | 9901 | €11,622 | €5,837 | -€5,785 | -49.8% |
| Financial income | 75/76B | €48 | €209 | +€161 | +333% |
| Recurring financial income | 75 | €48 | €209 | +€161 | +333% |
| Financial charges | 65/66B | €143 | €191 | +€48 | +33.7% |
| Recurring financial charges | 65 | €143 | €191 | +€48 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €11,527 | €5,855 | -€5,673 | -49.2% |
| Income taxes | 67/77 | €1,002 | €1,933 | +€931 | +93.0% |
| Profit (loss) for the period | 9904 | €10,526 | €3,922 | -€6,604 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,526 | €3,922 | -€6,604 | -62.7% |
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 19 October 2026 via checked.be.