EPILNES: 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.
EPILNES
Largest movements
- Tangible fixed assets -€1,962
down €1,962 (-30.1%), from €6,522 to €4,560
of which Plant, machinery and equipment: -€1,799
- Deferred charges and accrued income -€465
no longer reported in 2025 (was €465)
- Cash -€398
down €398 (-10.8%), from €3,682 to €3,284
mainly Current portion of long-term debt (-€1,554) and Debts after one year (-€1,111)
- Current portion of long-term debt -€1,554
down €1,554 (-58.3%), from €2,665 to €1,111
- Debts after one year -€1,111
no longer reported in 2025 (was €1,111)
- Profit (loss) carried forward -€206
down €206 (-4.5%), from -€4,519 to -€4,725
- Gross operating margin -€1,349
down €1,349 (-29.5%), from €4,567 to €3,218
- Other operating charges +€84
up €84 (+13.9%), from €603 to €686
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 | €13,911 | €11,040 | -€2,871 | -20.6% |
| Fixed assets | 21/28 | €6,522 | €4,560 | -€1,962 | -30.1% |
| Tangible fixed assets | 22/27 | €6,522 | €4,560 | -€1,962 | -30.1% |
| Plant, machinery and equipment | 23 | €6,195 | €4,396 | -€1,799 | -29.0% |
| Furniture and vehicles | 24 | €327 | €163 | -€163 | -50.0% |
| Current assets | 29/58 | €7,389 | €6,480 | -€909 | -12.3% |
| Stocks and contracts in progress | 3 | €3,226 | €3,181 | -€45 | -1.4% |
| Stocks | 30/36 | €3,226 | €3,181 | -€45 | -1.4% |
| Amounts receivable within one year | 40/41 | €15 | €15 | = | 0.0% |
| Other amounts receivable | 41 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,682 | €3,284 | -€398 | -10.8% |
| Deferred charges and accrued income | 490/1 | €465 | - | -€465 | |
| Total equity and liabilities | 10/49 | €13,911 | €11,040 | -€2,871 | -20.6% |
| Equity | 10/15 | €9,359 | €9,154 | -€206 | -2.2% |
| Contributions | 10/11 | €13,879 | €13,879 | = | 0.0% |
| Contributions outside capital | 11 | €13,879 | €13,879 | = | 0.0% |
| Other | 1109/19 | €13,879 | €13,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,519 | -€4,725 | -€206 | -4.5% |
| Amounts payable | 17/49 | €4,552 | €1,886 | -€2,665 | -58.6% |
| Amounts payable after more than one year | 17 | €1,111 | - | -€1,111 | |
| Financial debts | 170/4 | €1,111 | - | -€1,111 | |
| Amounts payable within one year | 42/48 | €3,441 | €1,886 | -€1,555 | -45.2% |
| Current portion of amounts payable after more than one year | 42 | €2,665 | €1,111 | -€1,554 | -58.3% |
| Trade debts | 44 | €323 | €306 | -€17 | -5.3% |
| Suppliers | 440/4 | €323 | €306 | -€17 | -5.3% |
| Taxes, remuneration and social security | 45 | €453 | €470 | +€17 | +3.7% |
| Taxes | 450/3 | €453 | €470 | +€17 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,962 | €1,962 | = | 0.0% |
| Other operating charges | 640/8 | €603 | €686 | +€84 | +13.9% |
| Gross operating margin | 9900 | €4,567 | €3,218 | -€1,349 | -29.5% |
| Operating profit (loss) | 9901 | €2,002 | €569 | -€1,433 | -71.6% |
| Financial charges | 65/66B | €772 | €775 | +€3 | +0.4% |
| Recurring financial charges | 65 | €772 | €775 | +€3 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €1,230 | -€206 | -€1,436 | |
| Profit (loss) for the period | 9904 | €1,230 | -€206 | -€1,436 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,230 | -€206 | -€1,436 |
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 14 October 2026 via checked.be.