EPIGONE: 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.
EPIGONE
Largest movements
- Receivables within one year +€16,326
up €16,326 (+95.5%), from €17,088 to €33,414
- Cash -€12,103
down €12,103 (-65.0%), from €18,613 to €6,510
mainly Receivables within one year (-€16,326) and Other debts (-€12,847)
- Profit (loss) carried forward +€16,495
up €16,495 (+17.9%), from €92,353 to €108,848
- Other debts -€12,847
down €12,847 (-100.0%), from €12,847 to €0
- Trade debts +€1,298
up €1,298 (+1299.0%), from €100 to €1,398
- Tax, wage and social debts -€1,273
down €1,273 (-100.0%), from €1,273 to €0
- Financial income -€84,695
down €84,695 (-84.3%), from €100,456 to €15,761
- Gross operating margin +€9,155
up €9,155, from -€2,650 to €6,505
- Financial charges +€1,891
up €1,891 (+159.5%), from €1,186 to €3,077
- Other operating charges +€1,685
up €1,685 (+435.1%), from €387 to €2,073
- Depreciation +€266
up €266 (+139.2%), from €191 to €456
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.
Cash bridge derived
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 | €112,773 | €116,446 | +€3,673 | +3.3% |
| Fixed assets | 21/28 | €76,178 | €75,722 | -€456 | -0.6% |
| Tangible fixed assets | 22/27 | €1,178 | €722 | -€456 | -38.7% |
| Furniture and vehicles | 24 | €1,178 | €722 | -€456 | -38.7% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €36,595 | €40,724 | +€4,129 | +11.3% |
| Amounts receivable within one year | 40/41 | €17,088 | €33,414 | +€16,326 | +95.5% |
| Other amounts receivable | 41 | €17,088 | €33,414 | +€16,326 | +95.5% |
| Cash at bank and in hand | 54/58 | €18,613 | €6,510 | -€12,103 | -65.0% |
| Deferred charges and accrued income | 490/1 | €894 | €800 | -€94 | -10.5% |
| Total equity and liabilities | 10/49 | €112,773 | €116,446 | +€3,673 | +3.3% |
| Equity | 10/15 | €98,553 | €115,048 | +€16,495 | +16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,353 | €108,848 | +€16,495 | +17.9% |
| Amounts payable | 17/49 | €14,220 | €1,398 | -€12,822 | -90.2% |
| Amounts payable within one year | 42/48 | €14,220 | €1,398 | -€12,822 | -90.2% |
| Trade debts | 44 | €100 | €1,398 | +€1,298 | +1299.0% |
| Suppliers | 440/4 | €100 | €1,398 | +€1,298 | +1299.0% |
| Taxes, remuneration and social security | 45 | €1,273 | €0 | -€1,273 | -100.0% |
| Taxes | 450/3 | €1,273 | €0 | -€1,273 | -100.0% |
| Other amounts payable | 47/48 | €12,847 | €0 | -€12,847 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | €456 | +€266 | +139.2% |
| Other operating charges | 640/8 | €387 | €2,073 | +€1,685 | +435.1% |
| Gross operating margin | 9900 | -€2,650 | €6,505 | +€9,155 | |
| Operating profit (loss) | 9901 | -€3,228 | €3,976 | +€7,204 | |
| Financial income | 75/76B | €100,456 | €15,761 | -€84,695 | -84.3% |
| Recurring financial income | 75 | €100,456 | €15,761 | -€84,695 | -84.3% |
| Financial charges | 65/66B | €1,186 | €3,077 | +€1,891 | +159.5% |
| Recurring financial charges | 65 | €1,186 | €3,077 | +€1,891 | +159.5% |
| Profit (loss) for the period before taxes | 9903 | €96,043 | €16,660 | -€79,382 | -82.7% |
| Income taxes | 67/77 | €160 | €165 | +€5 | +3.1% |
| Profit (loss) for the period | 9904 | €95,883 | €16,495 | -€79,387 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,883 | €16,495 | -€79,387 | -82.8% |
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 10 October 2026 via checked.be.