epicure & co: 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.
epicure & co
Largest movements
- Receivables within one year -€265
down €265 (-2.0%), from €13,549 to €13,283
of which Trade receivables: -€161
- Profit (loss) carried forward -€265
down €265 (-0.1%), from -€254,680 to -€254,946
- Financial charges -€6,128
no longer reported in 2025 (was €6,128)
- Gross operating margin +€1,272
up €1,272 (+62.0%), from -€2,053 to -€781
- Other operating charges +€146
new in 2025: €146
- Financial income -€76
down €76 (-10.3%), from €737 to €661
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 | €16,458 | €16,193 | -€265 | -1.6% |
| Current assets | 29/58 | €16,458 | €16,193 | -€265 | -1.6% |
| Amounts receivable within one year | 40/41 | €13,549 | €13,283 | -€265 | -2.0% |
| Trade receivables | 40 | €543 | €382 | -€161 | -29.6% |
| Other amounts receivable | 41 | €13,005 | €12,901 | -€104 | -0.8% |
| Cash at bank and in hand | 54/58 | €2,909 | €2,909 | = | 0.0% |
| Total equity and liabilities | 10/49 | €16,458 | €16,193 | -€265 | -1.6% |
| Equity | 10/15 | €15,652 | €15,387 | -€265 | -1.7% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Capital | 10 | €270,000 | €270,000 | = | 0.0% |
| Issued capital | 100 | €270,000 | €270,000 | = | 0.0% |
| Reserves | 13 | €332 | €332 | = | 0.0% |
| Non-distributable reserves | 130/1 | €332 | €332 | = | 0.0% |
| Legal reserve | 130 | €332 | €332 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€254,680 | -€254,946 | -€265 | -0.1% |
| Amounts payable | 17/49 | €806 | €806 | = | 0.0% |
| Amounts payable within one year | 42/48 | €806 | €806 | = | 0.0% |
| Trade debts | 44 | €806 | €806 | = | 0.0% |
| Suppliers | 440/4 | €806 | €806 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other operating charges | 640/8 | - | €146 | +€146 | |
| Non-recurring operating charges | 66A | -€6,213 | - | +€6,213 | |
| Gross operating margin | 9900 | -€2,053 | -€781 | +€1,272 | +62.0% |
| Operating profit (loss) | 9901 | €4,160 | -€927 | -€5,086 | |
| Financial income | 75/76B | €737 | €661 | -€76 | -10.3% |
| Recurring financial income | 75 | €737 | €661 | -€76 | -10.3% |
| Financial charges | 65/66B | €6,128 | - | -€6,128 | |
| Recurring financial charges | 65 | €6,128 | - | -€6,128 | |
| Profit (loss) for the period before taxes | 9903 | -€1,232 | -€265 | +€966 | +78.5% |
| Profit (loss) for the period | 9904 | -€1,232 | -€265 | +€966 | +78.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,232 | -€265 | +€966 | +78.5% |
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 18 October 2026 via checked.be.