EpicuriAnne: 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.
EpicuriAnne
Largest movements
- Tangible fixed assets -€27,623
down €27,623 (-39.1%), from €70,630 to €43,008
of which Plant, machinery and equipment: -€17,321
- Receivables within one year -€13,618
down €13,618 (-76.9%), from €17,719 to €4,101
of which Other amounts receivable: -€16,704
- Cash -€4,783
down €4,783 (-40.5%), from €11,820 to €7,037
mainly Net result for the year (-€42,775) and Debts after one year (-€11,716)
- Stocks and contracts -€4,178
down €4,178 (-14.0%), from €29,870 to €25,692
- Deferred charges and accrued income +€1,432
up €1,432 (+73.6%), from €1,947 to €3,380
- Profit (loss) carried forward -€42,775
down €42,775 (-17,145%), from -€249 to -€43,025
- Tax, wage and social debts +€14,920
up €14,920 (+44.1%), from €33,809 to €48,729
of which Remuneration and social security: +€11,449
- Debts after one year -€11,716
down €11,716 (-98.4%), from €11,902 to €186
- Current portion of long-term debt -€9,838
down €9,838 (-40.0%), from €24,566 to €14,729
- Trade debts +€3,438
up €3,438 (+14.4%), from €23,813 to €27,250
- Gross operating margin -€39,926
down €39,926 (-17.8%), from €224,698 to €184,772
- Staff costs +€20,350
up €20,350 (+11.6%), from €175,473 to €195,823
- Depreciation -€8,632
down €8,632 (-33.7%), from €25,609 to €16,976
- Other operating charges -€4,596
down €4,596 (-77.6%), from €5,926 to €1,330
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 | €132,350 | €83,581 | -€48,769 | -36.8% |
| Fixed assets | 21/28 | €70,993 | €43,371 | -€27,623 | -38.9% |
| Tangible fixed assets | 22/27 | €70,630 | €43,008 | -€27,623 | -39.1% |
| Plant, machinery and equipment | 23 | €26,069 | €8,748 | -€17,321 | -66.4% |
| Furniture and vehicles | 24 | €29,024 | €21,238 | -€7,785 | -26.8% |
| Other tangible fixed assets | 26 | €15,538 | €13,022 | -€2,516 | -16.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €61,357 | €40,210 | -€21,146 | -34.5% |
| Stocks and contracts in progress | 3 | €29,870 | €25,692 | -€4,178 | -14.0% |
| Stocks | 30/36 | €29,870 | €25,692 | -€4,178 | -14.0% |
| Amounts receivable within one year | 40/41 | €17,719 | €4,101 | -€13,618 | -76.9% |
| Trade receivables | 40 | €984 | €4,070 | +€3,086 | +314% |
| Other amounts receivable | 41 | €16,735 | €31 | -€16,704 | -99.8% |
| Cash at bank and in hand | 54/58 | €11,820 | €7,037 | -€4,783 | -40.5% |
| Deferred charges and accrued income | 490/1 | €1,947 | €3,380 | +€1,432 | +73.6% |
| Total equity and liabilities | 10/49 | €132,350 | €83,581 | -€48,769 | -36.8% |
| Equity | 10/15 | €18,351 | -€24,425 | -€42,775 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€249 | -€43,025 | -€42,775 | -17,145% |
| Amounts payable | 17/49 | €113,999 | €108,005 | -€5,994 | -5.3% |
| Amounts payable after more than one year | 17 | €11,902 | €186 | -€11,716 | -98.4% |
| Financial debts | 170/4 | €11,902 | €186 | -€11,716 | -98.4% |
| Amounts payable within one year | 42/48 | €95,973 | €104,619 | +€8,646 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €24,566 | €14,729 | -€9,838 | -40.0% |
| Trade debts | 44 | €23,813 | €27,250 | +€3,438 | +14.4% |
| Suppliers | 440/4 | €23,813 | €27,250 | +€3,438 | +14.4% |
| Taxes, remuneration and social security | 45 | €33,809 | €48,729 | +€14,920 | +44.1% |
| Taxes | 450/3 | €10,947 | €14,417 | +€3,471 | +31.7% |
| Remuneration and social security | 454/9 | €22,863 | €34,312 | +€11,449 | +50.1% |
| Other amounts payable | 47/48 | €13,784 | €13,911 | +€126 | +0.9% |
| Accrued charges and deferred income | 492/3 | €6,125 | €3,200 | -€2,924 | -47.7% |
| Remuneration, social security and pensions | 62 | €175,473 | €195,823 | +€20,350 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,609 | €16,976 | -€8,632 | -33.7% |
| Other operating charges | 640/8 | €5,926 | €1,330 | -€4,596 | -77.6% |
| Non-recurring operating charges | 66A | - | €6,996 | +€6,996 | |
| Gross operating margin | 9900 | €224,698 | €184,772 | -€39,926 | -17.8% |
| Operating profit (loss) | 9901 | €17,691 | -€36,354 | -€54,045 | |
| Financial income | 75/76B | €8 | €813 | +€805 | +10,333% |
| Recurring financial income | 75 | €8 | €813 | +€805 | +10,333% |
| Financial charges | 65/66B | €7,445 | €7,075 | -€370 | -5.0% |
| Recurring financial charges | 65 | €7,445 | €7,075 | -€370 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €10,254 | -€42,616 | -€52,870 | |
| Income taxes | 67/77 | €170 | €159 | -€10 | -6.1% |
| Profit (loss) for the period | 9904 | €10,084 | -€42,775 | -€52,859 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,084 | -€42,775 | -€52,859 |
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 31 October 2026 via checked.be.