EPICES & TOUT: 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.
EPICES & TOUT
Largest movements
- Cash +€10,294
up €10,294 (+19.1%), from €53,955 to €64,249
mainly Net result for the year (+€4,867) and Receivables within one year (+€3,397)
- Receivables within one year -€3,397
no longer reported in 2025 (was €3,397)
of which Other amounts receivable: -€2,175
- Tangible fixed assets +€2,641
up €2,641 (+1,928%), from €137 to €2,778
- Stocks and contracts +€2,448
up €2,448 (+3.9%), from €63,466 to €65,914
- Profit (loss) carried forward +€4,867
up €4,867 (+7.7%), from €63,462 to €68,329
- Tax, wage and social debts +€3,389
up €3,389 (+38.7%), from €8,767 to €12,156
of which Taxes: +€2,274
- Trade debts +€3,185
up €3,185 (+10.4%), from €30,511 to €33,696
- Gross operating margin +€11,421
up €11,421 (+24.9%), from €45,874 to €57,295
- Staff costs +€8,942
up €8,942 (+23.9%), from €37,479 to €46,421
- Financial charges +€2,135
up €2,135 (+132%), from €1,613 to €3,748
- Depreciation +€589
up €589 (+115%), from €511 to €1,100
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 | €125,100 | €136,641 | +€11,541 | +9.2% |
| Fixed assets | 21/28 | €1,797 | €4,278 | +€2,481 | +138% |
| Tangible fixed assets | 22/27 | €137 | €2,778 | +€2,641 | +1,928% |
| Furniture and vehicles | 24 | €137 | €2,778 | +€2,641 | +1,928% |
| Financial fixed assets | 28 | €1,660 | €1,500 | -€160 | -9.6% |
| Current assets | 29/58 | €123,303 | €132,363 | +€9,060 | +7.3% |
| Stocks and contracts in progress | 3 | €63,466 | €65,914 | +€2,448 | +3.9% |
| Stocks | 30/36 | €63,466 | €65,914 | +€2,448 | +3.9% |
| Amounts receivable within one year | 40/41 | €3,397 | - | -€3,397 | |
| Trade receivables | 40 | €1,222 | - | -€1,222 | |
| Other amounts receivable | 41 | €2,175 | - | -€2,175 | |
| Cash at bank and in hand | 54/58 | €53,955 | €64,249 | +€10,294 | +19.1% |
| Deferred charges and accrued income | 490/1 | €2,485 | €2,200 | -€285 | -11.5% |
| Total equity and liabilities | 10/49 | €125,100 | €136,641 | +€11,541 | +9.2% |
| Equity | 10/15 | €83,922 | €88,789 | +€4,867 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,462 | €68,329 | +€4,867 | +7.7% |
| Amounts payable | 17/49 | €41,178 | €47,852 | +€6,674 | +16.2% |
| Amounts payable within one year | 42/48 | €39,278 | €45,852 | +€6,574 | +16.7% |
| Trade debts | 44 | €30,511 | €33,696 | +€3,185 | +10.4% |
| Suppliers | 440/4 | €30,511 | €33,696 | +€3,185 | +10.4% |
| Taxes, remuneration and social security | 45 | €8,767 | €12,156 | +€3,389 | +38.7% |
| Taxes | 450/3 | €760 | €3,034 | +€2,274 | +299% |
| Remuneration and social security | 454/9 | €8,007 | €9,122 | +€1,115 | +13.9% |
| Accrued charges and deferred income | 492/3 | €1,900 | €2,000 | +€100 | +5.3% |
| Remuneration, social security and pensions | 62 | €37,479 | €46,421 | +€8,942 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €511 | €1,100 | +€589 | +115% |
| Other operating charges | 640/8 | €1,522 | €1,090 | -€432 | -28.4% |
| Gross operating margin | 9900 | €45,874 | €57,295 | +€11,421 | +24.9% |
| Operating profit (loss) | 9901 | €6,362 | €8,684 | +€2,322 | +36.5% |
| Financial income | 75/76B | €1,911 | €1,916 | +€5 | +0.3% |
| Recurring financial income | 75 | €1,911 | €1,916 | +€5 | +0.3% |
| Financial charges | 65/66B | €1,613 | €3,748 | +€2,135 | +132% |
| Recurring financial charges | 65 | €1,613 | €3,748 | +€2,135 | +132% |
| Profit (loss) for the period before taxes | 9903 | €6,660 | €6,852 | +€192 | +2.9% |
| Income taxes | 67/77 | €1,786 | €1,985 | +€199 | +11.1% |
| Profit (loss) for the period | 9904 | €4,874 | €4,867 | -€7 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,874 | €4,867 | -€7 | -0.1% |
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 30 October 2026 via checked.be.